The Compatibility of Professional Skills in Accounting Educational Programs in Saudi Universities with the Requirements of International Accounting Education Standard No. (3): An Exploratory Study

Abstract

This study aims primarily to reveal the extent to which the professional skills in accounting programs in Saudi universities are compatible with the professional skills required in light of the requirements of Accounting Education Standard No. 3. To achieve its objectives, the study relied on a descriptive analytical approach and a 40-item questionnaire. The study was conducted on a sample of 139 teaching staff members, selected through a simple random sampling method, in the accounting field at Saudi universities. The results showed a discrepancy in the extent of compatibility of professional skills in accounting educational programs in Saudi universities with the requirements of the International Accounting Education Standard No.3. The compatibility was to a high degree in intellectual skills, to a moderate degree in personal skills, to a low degree in communication skills, and a moderate degree in technical (practical) skills as well as a low degree in organizational and business management skills. The study also found that there are no statistically significant differences at the significance level (p < 0.05) in the responses of the study sample members regarding the extent to which professional skills in accounting educational programs in Saudi universities are compatible with the requirements of the International Accounting Education Standard No.3, which is attributed to the gender variable. However, there are statistically significant differences in the responses of the study sample members attributable to the academic qualification, years of experience, specific specialization, and academic rank. Among the most prominent recommendations of the study is the need for Saudi universities to take into account developing and updating accounting curricula to align with modern developments and changes in business, to meet the needs of various establishments for qualified accounting personnel.