The impact of professional accountancy organizations on the quality of accounting education

User Rating:  / 0
PoorBest 

Authors:


Safet Abdullahu, orcid.org/0000-0002-5966-4624, University of Prishtina Hasan Prishtina, Prishtina, Republic of Kosovo

Nexhmie Berisha Vokshi*, orcid.org/0000-0002-0700-1677, University of Prishtina Hasan Prishtina, Prishtina, Republic of Kosovo, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

* Corresponding author e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.


повний текст / full article



Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu. 2022, (6): 154 - 159

https://doi.org/10.33271/nvngu/2022-6/154



Abstract:



Purpose.
To assess the impact of professional accounting education provided by professional accounting organizations (PAOs) on the quality of accounting services.


Methodology.
This study is quantitative research, and was conducted through a closed questionnaire. The questionnaire was completed through professional accounting organizations in Kosovo by its members, professional accountants, auditors and accounting technicians. Factor analysis and multiple regression were applied to measure the impact of professional associations on the quality of higher accounting education in Kosovo.


Findings.
The results showed that professional associations that provide accounting services in Kosovo play a very important role in the sustainable development of accounting education in Kosovo, through the promotion of accounting education as well as in the framework of improving services, raising standards of accounting services in Kosovo, as part of their improvement.


Originality.
It is proposed to improve professional accounting education programs in Kosovo through the provision of information by accountants and experts in the field who provide services in the public interest and meet high quality standards of the services they offer.


Practical value.
Implications relate to the possibility of involving more companies and following the development trends of accounting education.



Keywords:
accounting education, professional accounting associations, quality of accounting services

References.


1. Parker, L.D. (2007). Professionalization and UK accounting education: Academic and professional complicity A commentary on Professionalizing claims and the state of UK professional accounting education: Some evidence. Accounting Education: an international journal, 16, 43-46. https://doi.org/10.1080/09639280601151044.

2. Edwards, J.R. (2011). Accounting education in Britain during the early modern period. Accounting History Review, (21), 37-67. https://doi.org/10.1080/21552851.2011.548544.

3. Sangster, A., & Scataglinibelghitar, G. (2010). Luca Pacioli: The father of accounting education. Accounting Education: an international journal, 19(4), 423-438. https://doi.org/10.1080/09639284.2010.501955.

4. Edwards, J.R., & Walker, S.P. (2009). The Routledge companion to accounting history. Routledge. https://doi.org/10.4324/9780203871928.

5. Barth, M.E. (2015). Financial accounting research, practice, and financial accountability. Abacus, 51, 499-510. https://doi.org/10.1111/abac.12057.

6. Schaefer, T.F., & Stevens, J.S. (2016). Using rubrics to assess accounting learning goal achievement. Issues in Accounting Education, (31), 17-28. https://doi.org/10.2308/iace-51261.

7. Aldamen, H., Al-Esmail, R., & Hollindale, J. (2015). Does lecture capturing impact student performance and attendance in an introductory accounting course? Accounting Education, 24(4), 291-317. https://doi.org/10.1080/09639284.2015.1043563.

8. Boyle, D.M., Carpenter, B.W., Hermanson, D.R., & Mero, N.P. (2015). Examining the perceptions of professionally oriented accounting faculty. Journal of Accounting Education, 33, 1-15. https://doi.org/10.1016/j.jaccedu.2014.10.004.

9. Capelo, C., Lopes, A., & Mata, A. (2015). A simulation-based approach for teaching the systems perspective of strategic performance management. Accounting Education, (24), 1-26. https://doi.org/10.1080/09639284.2014.979430.

10. Ellis, J.B., Riley, M.E., & Shortridge, R.T. (2015). Incorporating face-to-face peer feedback in a group project setting. Journal of Accounting Education, (33), 317-331. https://doi.org/10.1016/j.jaccedu.2015.09.001.

11. Gambin, L., & Hogarth, T. (2016). Counting the cost, reconciling the benefits: understanding employer investment in Higher Apprenticeships in accounting. Accounting Education, (25), 502-518. https://doi.org/10.1080/09639284.2016.1218779.

12. Coppage, R.E., & Baxendale, S. (2001). A synergistic approach to an accounting educators primary responsibilities. Accounting Education, (10), 239-246. https://doi.org/10.1080/09639280110093441.

13. Tourna, E., Hassall, T., & Joyce, J. (2006). The professional development of European accounting academics: A proposed theoretical framework for future research. Accounting Education: an international journal, (15), 275-286. https://doi.org/10.1080/09639280600850737.

14. Wessels, S.B. (2007). Accountants perceptions of the effectiveness of mandatory continuing professional education. Accounting Education: an international journal, (16), 365-378. https://doi.org/10.1080/09639280701646539.

15. De Lange, P., Jackling, B., & Basioudis, I.G. (2013). A framework of best practices for continuing professional development in the accounting profession. Accounting Education, (22), 494-497. https://doi.org/10.1080/09639284.2013.824197.

16. Paisey, C., Paisey, N.J., & Tarbert, H. (2007). Continuing professional development activities of UK accountants in public practice. Accounting Education: an international journal, (16), 379-403. https://doi.org/10.1080/09639280701646554.

17. Rothwell, A., & Herbert, I. (2007). Accounting professionals and CPD: attitudes and engagement some survey evidence. Research in Post-Compulsory Education, 12, 121-138. https://doi.org/10.1080/13596740601155587.

 

Visitors

7357446
Today
This Month
All days
1540
46949
7357446

Guest Book

If you have questions, comments or suggestions, you can write them in our "Guest Book"

Registration data

ISSN (print) 2071-2227,
ISSN (online) 2223-2362.
Journal was registered by Ministry of Justice of Ukraine.
Registration number КВ No.17742-6592PR dated April 27, 2011.

Contacts

D.Yavornytskyi ave.,19, pavilion 3, room 24-а, Dnipro, 49005
Tel.: +38 (056) 746 32 79.
e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
You are here: Home Archive by issue 2022 Content №6 2022 The impact of professional accountancy organizations on the quality of accounting education