Designing a Market-Oriented Accounting Curriculum: A method and an Application with GCC Data

57 Pages Posted: 3 Dec 2018 Last revised: 10 Jan 2019

See all articles by Iliya Komarev

Iliya Komarev

EMLYON Business School - Casablanca Campus ; Abu Dhabi University - College of Business

Galina Preobragenskaya

Abu Dhabi University - Department of Accounting

Date Written: November 29, 2018

Abstract

In response to the literature asserting that accounting education is losing its market relevance, this paper presents a method for developing comprehensive sets of required competences by extracting data directly from job advertisements. The proposed method has multiple advantages: (i) it is based on readily available job market data, (ii) it produces sets of ranked knowledge and skills, supported by descriptions (i.e. learning outcomes), (iii) it allows examining an entire range of competences, (iv) it is easily adaptable to any segment of the job market. We examine an application of the proposed method with data from the GCC job market, and report comprehensive sets of market-relevant learning outcomes by career level and specialization. Our findings show several competences that are common for accounting and auditing programs, but also recognize significant number of differentiated competences. Furthermore, the results highlight specific competences at the undergraduate, graduate, and executive levels.

Keywords: Accounting curriculum, auditing curriculum, competences, skills, content analysis, job advertisements

Suggested Citation

Komarev, Iliya and Preobragenskaya, Galina G., Designing a Market-Oriented Accounting Curriculum: A method and an Application with GCC Data (November 29, 2018). Available at SSRN: https://ssrn.com/abstract=3292924 or http://dx.doi.org/10.2139/ssrn.3292924

Iliya Komarev (Contact Author)

EMLYON Business School - Casablanca Campus ( email )

23 Avenue Guy de Collongue
Ecully, 69132
France

Abu Dhabi University - College of Business ( email )

PO Box 59911
Abu Dhabi, Abu Dhabi 59911
United Arab Emirates

Galina G. Preobragenskaya

Abu Dhabi University - Department of Accounting ( email )

PO Box 59911
Abu Dhab
United Arab Emirates

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