Do Accounting Programs at Saudi Universities Adopt Relevant Skills?

Abstract

This study aims at investigating wither accounting programs at Saudi universities incorporate relevant skills into its curriculum or not. The study utilizes International Educational Standards (IES), mainly standard 3 to identify the relevant skills for accounting graduates, as these standards represent internationally accepted standards for accounting education. Based on IES 3 structure and components, a questionnaire was developed and distributed to Saudi universities that offer accounting programs, and a total number of 111 questionnaires were revealed and analyzed. The results indicated that Saudi universities incorporate intellectual skills, technical and functional skills and interpersonal and communication skills into the curriculum of its accounting programs, while these programs lack both personal skills and organizational and business management skills. Such results support the lack of a comprehensive framework at Saudi universities for its accounting programs. The study recommends universities and regulators to deeply assess accounting programs at Saudi universities and to redesign its curriculum to meet the need for skilled and qualified accountants.