Articles
The impact of professional accountancy organizations on the quality of accounting education
/ 0
- Details
- Category: Content №6 2022
- Last Updated on 25 December 2022
- Published on 30 November -0001
- Hits: 2720
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.
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.
Newer news items:
- Innovative intellectual capital in the system of factors of technical and technological development - 25/12/2022 02:37
- Identification of determinants of corruption in government: a mar-spline approach - 25/12/2022 02:37
- Management system for neutralizing the impact of risks on logistics processes during their dynamic changes - 25/12/2022 02:37
- The impact of internationalization to improve and ensure quality education: a case study of Daffodil International University (Bangladesh) - 25/12/2022 02:37
Older news items:
- Legal management and regulation of the activities of professional participants in the stock market of Ukraine - 25/12/2022 02:37
- The impact of the economic and COVID-19 crises on the Visegrad Group countries - 25/12/2022 02:37
- Digital technologies and their impact on economic and social spheres in Ukraine - 25/12/2022 02:37
- Improving transport logistics of extractive industry products in the context of capacity constraints on the railways - 25/12/2022 02:37
- Computer modeling of territory flooding in the event of an emergency at Seredniodniprovska Hydroelectric Power Plant - 25/12/2022 02:37
- Study on accumulation of heavy metals by green plantations in the conditions of industrial cities - 25/12/2022 02:37
- Heavy metals removal using natural zeolite adsorption from Tigris river water at Samarra city (Iraq) - 25/12/2022 02:37
- Improvement of the safe work system - 25/12/2022 02:37
- Impact of digital maturity on sustainable development effects in energy sector in the condition of Industry 4.0 - 25/12/2022 02:37
- Influence of misalignment of connection of electrical machine shafts on the nature of electric power of the induction motor - 25/12/2022 02:37