Validation of the educational model of graduate accounting students in the knowledge and skills required in qualitative and quantitative research

Articles in Press

Document Type : Original Article

Authors

1 Assistant Professor, Islamic Azad University, Yazd Branch, Accounting Department, Yazd, Iran

2 Master. Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

3 Ph. D. Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

Abstract

Accounting education units have too narrow a focus on skills development in the curriculum, a debate reported by employers who want diverse skills and attributes in new accounting graduates to maintain economic interests in the workplace. The aim of the present research is to design and validate the educational model of accounting postgraduate students in the knowledge and skills required in qualitative and quantitative research and to explain and identify its components and indicators. The statistical population of the research included experts, and in the qualitative phase, 25 interviews were conducted with experts (accounting professors at Islamic Azad University, Yazd branch) using non-random and chain sampling method (snowball). In the quantitative phase, the number of 157 graduate accounting students of Azad University of Yazd was determined as a sample by random sampling method and the research questionnaire was distributed among them. Theme analysis method was used to analyze qualitative data. In the theme analysis section, 8 main categories were identified in the form of 30 sub-categories and 196 concepts. Structural equation approach with Smart PLS software was used for quantitative data analysis and model validation. The results of the study showed that the research model has a good fit and all the identified concepts have meaningfully explained the relevant categories. Therefore, this model can be used as an innovative strategy for developers of educational programs for high-performing accounting graduate students.

Keywords

New Educational Approaches  

Articles in Press, Accepted Manuscript
Available Online from 25 September 2024

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