Accounting Education and Accountancy Profession in Jordan: The Current Status and the Processes of Improvement

Abstract

The main aims in the current research paper are to identify the problems that are obstructing the development of accounting education and the accounting profession in Jordan and to identify strategies and techniques that can be effective in improving accounting education and the accounting profession in Jordan.  The accounting educational system in Jordanian universities should emphasize on how to better serve students and ensure that they will be competitive in the future work force. Accounting education should seek to adapt to the trend of professional accounting development. A questionnaire had been designed and distributed to (73) accounting instructors in Jordan. The population of this study consists of all accounting instructors employed in the both public and private Universities in Jordan. 73 questionnaires were distributed and 56 were returned giving a response rate of 77%. The results of this study revealed that the important factors for the improvement of accounting education and the accounting profession in Jordan include inadequate use of computers applications in accounting during teaching process and inadequate salaries of accounting instructors. Poor university infrastructure resulting in the creation of ineffective class groups. Similarly, this research tested a list of strategies and techniques that have been recommended for the improvement of accounting education and the accounting profession in developing countries. The research discovered that many of the strategies could be effective in improving accounting education and the accounting profession in Jordan. However, there are other strategies that would not be effective. Some of these include the development of accounting textbooks in domestic languages, setting local auditing and accounting standards and, localising professional accounting examinations. In this research paper, attempts were made to identify problems that are hindering the enhancement of accounting education and the accounting profession in Jordan. An analysis of strategies that can be employed to improve accounting education and the accounting profession in Jordan was also carried out, with a view to determine those strategies that can provide effective accounting education in specific developing country.

Keywords: Accounting Education, Accounting Profession, Jordan