Accounting Curricula in Universities and Market Needs: The Jordanian Case

Abstract

The objectives of this study are to examine whether the current accounting curricula of Jordanian universities fit the Jordanian market demand, in addition to determining the skills and competences that Jordanian businesses require from accounting graduates. To achieve these objectives, an analysis of current accounting curricula of Jordanian universities took place, interviews with professionals and academics were conducted, and a questionnaire survey was administrated to a large sample of academics and professionals. The study found the presence of a significant gap between the courses covered in the accounting curricula of Jordanian universities and the skills acquired by the students versus the market’s requirements and needs. This is mainly due to the fact that the accounting curricula of Jordanian universities are structured based on specific requirements set by the Accreditation and Quality Assurance Commission for Higher Education Institutions (AQACHEI), leaving no freedom for universities to develop curriculums that meet the market’s need. It is also argued that that current exam-based assessment methodology adopted by Jordanian universities largely contributes to expanding the gap. The study recommends giving Jordanian universities more freedom in setting the curriculum for accounting programs, and that they should start revising their accounting curriculums to take into account current market needs.

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