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Evaluation of outcome-based accounting education and training in selected colleges in West Oromia, Ethiopia
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Purpose: The demand for accountants is increasing from time to time because of the increase in the complexity of the business environment. Higher education institutions are responsible for producing well qualified and ethical accountant required by different organisations. Specifically, Technical and Vocational education and Training (TVET) colleges play a great role in training middle and lower level accountant in Ethiopia. However, academicians, practitioner and employers are raising concern on the excellence and significance of training given in TVET colleges. The objective of this research is to evaluate the education and training in accounting offered by public and private colleges in West Oromia region, Ethiopia. Research Methodology: This study used the cross-sectional survey to obtain the opinion of the trainee, trainers and college deans on how TVET in accounting program is performing about each of the components of CIPP model and identify the knowledge and skill gap as compared to the actual work environment. Both descriptive and inferential statistical tools were used in the analysis. Findings: Examination of the existing TVET in accounting curriculum found that it has a limitation concerning relevance and content. The study further found that there is a lack of sufficient inputs such as an adequate number of qualified trainers, computers and Reference books. Trainers mainly use lecture methods, and there are various problems associated with continuous and summative evaluation. Therefore, it is recommended that the existing curriculum should be revisited, sufficient training inputs should be availed and cooperative training should be strengthened.Research Limitations: This research is based on the respondent's opinion from a limited part of the country. The nationwide survey is required to conclude at the country level. Practical Implication: the finding and recommendation given in this study can be used in strengthening TVET in accounting education and training in Ethiopia. Originality / Value: Previous studies investigated the challenges of TVET education and training in general terms, and this specific study which focuses on TVET in accounting is the first attempt in Ethiopia.
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*Corresponding author. E-mail: deresmersha@gmail.com
Business, Management and Education
ISSN 2029-7491 / eISSN 2029-6169
2019 Volume 17: 1–20
https://doi.org/10.3846/bme.2019.6921
EVALUATION OF OUTCOME-BASED ACCOUNTING
EDUCATION AND TRAINING IN SELECTED COLLEGES IN
WEST OROMIA, ETHIOPIA
Deresse Mersha LAKEW*, Mohammed Getahun MUSA
Department of Accounting and Finance, Jimma University
Received 04 December 2018; accepted 18 December 2018
Abstract. Purpose: e demand for accountants is increasing from time to time because of the in-
crease in the complexity of the business environment. Higher education institutions are responsible
for producing well qualied and ethical accountant required by dierent organisations. Specically,
Technical and Vocational education and Training (TVET) colleges play a great role in training
middle and lower level accountant in Ethiopia. However, academicians, practitioner and employ-
ers are raising concern on the excellence and signicance of training given in TVET colleges. e
objective of this research is to evaluate the education and training in accounting oered by public
and private colleges in West Oromia region, Ethiopia.
Research Methodology: is study used the cross-sectional survey to obtain the opinion of the
trainee, trainers and college deans on how TVET in accounting program is performing about each
of the components of CIPP model and identify the knowledge and skill gap as compared to the
actual work environment. Both descriptive and inferential statistical tools were used in the analysis.
Findings: Examination of the existing TVET in accounting curriculum found that it has a limitation
concerning relevance and content. e study further found that there is a lack of sucient inputs
such as an adequate number of qualied trainers, computers and Reference books. Trainers mainly
use lecture methods, and there are various problems associated with continuous and summative
evaluation. erefore, it is recommended that the existing curriculum should be revisited, sucient
training inputs should be availed and cooperative training should be strengthened.
Research Limitations: is research is based on the respondent's opinion from a limited part of the
country. e nationwide survey is required to conclude at the country level.
Practical Implication: the nding and recommendation given in this study can be used in strength-
ening TVET in accounting education and training in Ethiopia.
Originality / Value: Previous studies investigated the challenges of TVET education and training
in general terms, and this specic study which focuses on TVET in accounting is the rst attempt
in Ethiopia.
Keywords: accounting, CIPP Model, outcome-based education and training, West Oromia, Ethiopia.
JEL Classication: A20, A29.
2D. M. Lakew, M. G. Musa. Evaluation of outcome-based accounting education and training in selected...
Introduction
Competence is the use of knowledge, skills and attitudes obtained from training to perform
work to the level expected in the actual work environment. Ethiopian education sector strate-
gic development Program explains that competence-based Education and training approach
facilitates the learning process in a way that students can acquire set of competencies required
at the workplace as dened in the Ethiopian Occupational Standards (EOS) (Ministry of Edu-
cation [MOE], 2011). Since the introduction of competency-based training in 2008, TVET
education sector has implemented two EOS. e new EOS, which has been eective since
2012, commenced in six broad sectors including Economic Infrastructure; Health; Agricul-
ture; Industry Development; Culture, Sport and Tourism; Labour and Social Aairs sectors.
Among the available TVET sectors, Economic Infrastructure is the main focus of this study.
Economic infrastructure sector incorporates Business and Finance sub-sector. One of the
programs in business and nance subsector is the eld of accounting which can be described
as training students about identifying, recording, summarizing, reporting, analyzing, and
auditing nancial data that will steer the decisions in business. Basic Clerical Work (Level I)
is one of the occupational standards that every trainee has to go through before they start to
study their area of specialization. All economic infrastructure sectors should pass through
this level. Basic accounts Work (level II), Account and Budget support (Level III), Account
and Budget service (level IV) and nancial accounts management (Level V) occupational
standard are the area in which trainees will specialize in the accounting area. Starting from
Level III to Level V, trainees are expected to have specialities' in their level and expected to
work without much supervision in the workplace (Edukans Foundation, 2012).
At the end of each level, the trainee is oered certicates, diploma or advanced diploma
program that is provided for one, two and three years training respectively. e program has
career development opportunity for those who deserve it aer giving service in the world of
work. ese pieces of training in certicate and diploma are believed to meet the demands
for skilled middle-level accountants in the country. However, academicians and employers
complain that the program is not preparing graduates well for middle-level accounting pro-
fession because of several reasons.
e authors have conducted a study by taking evidence from TVET colleges in West
Oromia, Ethiopia. e main objective is to scrutinise the present status of TVET in account-
ing in Ethiopia in general and west Oromia in particular in order to draw attention to issues
that should be taken in to account in the process of implementing the various initiatives
the country is undertaking to li the prole of accounting profession. Specically, the pres-
ent study examines the challenges of accounting education and training at TVET colleges.
e motivation for this comes because TVET in accounting which is aimed at producing a
middle-level professional accountant is relatively ignored.
1. Statement of the problem
e accounting profession has been changing for several years as a result of rapid techno-
logical progress and increasing globalisation (Lin, Xiaoyan, & Min, 2005). e function of
today's accountant has changed from mere record keeper to the provider and interpreter of
Business, Management and Education, 2019, 17: 1–20 3
nancial information to various internal and external users (Albrecht & Sack, 2000). is
development requires enhancing the knowledge, skills and attitude of accountants to meet
the changing demands of the current business environment.
Jeacle (2008) have pointed out the changing nature of accounting work overtime, and he
calls for changes in the accounting curricula. In the current turbulent world, technical ac-
counting competencies are not sucient for educating professional accountants and needs to
be complemented by other competencies. Colleges should incorporate the employer's expec-
tations into their accounting curriculum in order to make sure that graduates are equipped
with the knowledge, skills and attitude required by the market. However, there are increasing
criticisms that the current accounting education and training are not in line with develop-
ments in the business environment (Madawaki, 2015). e same is true in Ethiopia, where
employers usually complain that TVET accounting education and training has lagged and
failed to prepare graduates for discharging their professional responsibilities adequately and
they are spending too much resource to train newly recruited accountants.
On the other hand, previous experience has indicated that TVET institutions have been
facing many challenges while implementing competency-based instructions because of lim-
ited competent instructors, lack of understandings about outcome-based methods of instruc-
tion and assessment, lack of instructional materials and nancial constraints. So the research
conducted in this area would have a great contribution for TVET institutions to see the
challenges against their objectives (Mekonnen, 2012). ere are indications that the current
TVET training in general and accounting, in particular, lacks eectiveness and eciency.
Ministry of education (MOE) has confessed that TVET graduates remain unemployed even
in those occupational elds that show a high demand for skilled human resources. Problems
in the curriculum, Inadequate training of instructors and lack of up-to-date teaching mate-
rials are some of the factors that lessen the usefulness of outcome-based TVET program in
meeting the required knowledge, skills and attitude by employers (MOE, 2008).
Assessment of the existing TVET curriculum recommended that the existing curriculum
should be improved in order to prepare graduates for enhanced requirements in the actual
accounting practice. For instance, the currently working curriculum does not embrace the
international nancial reporting standard (IFRS). Professional ethics are not properly incor-
porated and the textbooks used are not up to date with recent trends both at the international
and national level. Specically, the TVET accounting curriculum was mainly adopted from
Australia and lacks local relevance in most of the competencies. e adequacy of the training
is also low with much emphasis on theory rather than on the acquisition of skills (Report On
the Observance… [ROSC], 2007).
Brain drain and low qualication of teachers is another big challenge. TVET colleges are
losing better-qualied trainers because of low salary and lack of job security as a result of
the frequent change in the programs. Further, the existing trainers lack appropriate skills and
are not competent to provide training per the occupational standards. Many of the teachers
are said to be old-timers and lack the creativity and practical skills to competently give the
desired training using the new curriculum available at TVET Colleges (Solomon, 2011).
e problem is more critical in private TVET colleges which work mainly for prot gen-
eration. erefore, they usually search for alternatives that maximize the prot from their
business. As a result, they accept candidates that do not qualify the minimum requirement
4D. M. Lakew, M. G. Musa. Evaluation of outcome-based accounting education and training in selected...
for the program and hire less skilled teachers. e class size in most of the cases is beyond the
standard and many of the students are not passing the COC Exam. ey usually start their
program without having adequate need assessment, manpower and training facility because
of the weak nancial capacity and poor government supervision.
e major problem observed in curriculum development for TVET accounting training
was the frequent and unpredicted change made in it. Some TVET trainers complain that the
change was not based on detail study of the limitations of the former curriculum instead; it
is based on the grant and support coming from aboard.
Research in accounting education in Africa in general and in Ethiopian in particular were
relatively ignored (Lubbe & Coetzee, 2018) though there are some researchers who studied
the challenges in undergraduate accounting education at university level in Ethiopia (Mihret
& Bobe, 2014; Kidane, 2012; ROSC, 2007; Belete & Dessalegn, 2011). Also, the challenges
of the existing TVET system were studied in general terms to some extent (Dadi, 2014;
Solomon, 2011). But TVET accounting education and training, in particular, were relatively
ignored. Hence, there is increasing recognition by all stakeholders such as teachers, students,
employers, governments and society the need and utility of researching within TVET colleges
in order to prepare such institutions for the challenges of the 21st century.
e main research question for this study is, therefore, what are the challenges in the
current TVET accounting training system and how do trainers and trainees perceive TVET
in accounting education and training? Hence, the main objective of this study is to evaluate
accounting education and training oered by public and private colleges in West Oromia as
compared to the demands of the middle-level accounting profession. e study will try to
elicit the perceptions of the respondents on how TVET accounting program had performed
concerning each of the components of CIPP model (Context, Input, Process and Product)
and identied the main limitations. Specically, this study is aimed:
1. To scrutinise the context of existing outcome based TVET in accounting program in
West Oromia region.
2. To investigate the adequacy of human power, material and physical facilities to under-
take the TVET in accounting programs.
3. To study how current students, teachers, and college deans perceive the implementa-
tion of teaching and learning of the accounting program.
2. Literature review
Formal accounting education at university is a recent development even in developed coun-
tries such as USA, UK, Australia and Canada (Maatoug, 2014). In developing countries,
the accounting education and accounting practice have been shaped by Western countries
accounting systems. However, the status of their current accounting system diers from one
country to another. For instance, earlier UK colonies modelled their accounting education
and practices around the British systems. Aer independence, though some continued to
follow their former coloniser's, others moved away from it. In most former colonies that
continue to follow their former coloniser's accounting systems, their accounting education
and practice are modelled from a single source aer their colonisers. In such situations, ac-
counting education and practice are aligned to one system (Kidane, 2012).
Business, Management and Education, 2019, 17: 1–20 5
In regards to foreign inuence on the development of accounting, Ethiopia possesses a
unique heritage. Although it has never been colonized, it has had open relationships with the
outside world. is means that the country was open to the inuences of dierent countries
'education systems and practices. In particular, UK and USA played signicant roles in con-
nection to the growth of Ethiopian accounting education and profession. e accounting
curriculum used at university is based on USA textbooks, but practising accountant and
auditor are still getting certication from UK based ACCA (Mihret, James, & Mula, 2009).
Researchers in accounting advice the importance of aligning accounting practices and edu-
cation for the growth of the profession in the country since accounting education serves as
an input for accounting practice by providing theoretical and practical ground to students
entering the profession (Mihret & Bobe, 2014).
Accounting education helps to shape the behaviour of a future accountant regarding
knowledge, skill and attitude required by profession (Romanus & Arowoshegbe, 2014). As a
result, every nation has introduced accounting education system in which Ethiopia is a part.
e start of accounting education in Ethiopia is traced to the developments in the1940s that
created a demand for skilled personnel in accounting and auditing. In 1943, Addis Ababa
Junior College of Commerce started oering diploma in accounting. e objectives of the
college at that time is to produce middle-level accountants that are required for the then ac-
counting profession. College of Commerce has continued training professionals in account-
ing at diploma level till the responsibility to train middle-level professionals in the eld is
transferred to TVET Colleges. In addition to the College of Commerce, other governments
and private higher institutions have been training accountants to produce middle-level ac-
counting practitioners (Belete & Dessalegn, 2011).
When TVET program was started in 2002, MOE of Ethiopia was responsible for de-
termining the general areas and the specic programs to be opened. at time, all TVET
colleges were using similar training materials for the same program and the curriculum
used was the traditional knowledge-based curriculum. Traditional education and training
are characterised by disciplinary knowledge, and it is subject-based. Its curriculum consists
mainly of courses dealing with conceptual knowledge with limited practical works. Also, in
traditional education and training, there is little attention to the application of theory, and
as a result, the graduates' skills do not coincide with the demands of trade and industry in
the country (Ministry of Education (MOE), 2011).
Aer a while, it was believed that taking existing experiences of other countries would
help Ethiopian TVET system. us, the experiences of Australia and Philippines was adapted
and used as a benchmark to develop new outcome-based curriculum starting from 2008.
Outcome-based TVET curriculum is becoming popular nowadays in the world. Training
based on outcome-based curriculum enables trainees to acquire knowledge, skills and at-
titude of dened standards corresponding to relevant workplace requirement and to reect
the realities of the workplace. Outcome-based training focuses on what is expected of the
learners in applying what they have acquired to new situations and environments and em-
phasizes practical experiences (Dadi, 2014).
Several research ndings have revealed the challenges to accounting education. For ex-
ample, Singh (2004) evaluated the accounting courses oered by professional bodies and col-
6D. M. Lakew, M. G. Musa. Evaluation of outcome-based accounting education and training in selected...
leges in India and found that accounting education in India had failed to meet the changing
nature of the business. is is because accounting education in India lacked coordination
between academics and industry and remained fragmented. He concluded there was a need
to update colleges' course curricula by current business' requirements. Yucel, Sarac, and Ca-
buk (2012) researched 245 students of Economics and Administrative Faculty of Uludag
University in Turkey. ey found the major problem faced by students as future accoun-
tant candidates are lack of accounting course content and practices, which lead to estrange
students from accounting professions. ey further argued that creating "fully furnished"
students with a lot of theoretical knowledge was not eective. In connection to this Palm
and Bisman (2010) concluded that the current accounting education has a limitation in
equipping students with the required generic skills since most teachers use the conventional
subject-based curriculum.
Lack of Computer facilities and other supporting equipment and resources are also criti-
cal problems in most training institutions in developing countries. For instance, Nassar, Al-
Khadash, and Mah'd (2013) found that underfunding of computers and laptops and large
class sizes at Jordanian training institutions negatively aects the learning process of ac-
counting students.
Accounting education should provide students with basic accounting knowledge and en-
sure they can create measure and analyse information for decision making. In this regard, Al-
lison (2007) surveyed 310 graduates from two universities in Victoria Australia and revealed
they lack most of the generic skills desired by the professions, particularly interpersonal,
communication and information technology skills. To broaden graduates' generic skills, the
researcher suggested that course opportunities should be given to students to enhance their
communication and problem-solving competencies (Allison, 2007).
Researcher in earlier studies has identied the following additional challenges aecting
accounting education and training: e continuous changing business world, the lack of
skills of the trainee, problems related to accounting trainers, the new generation of learners,
improper adaptation of accounting education from developed world, biases of accounting
education towards private sector, severe shortage of books and various other inputs, large
number of students, political intervention (Founch, 2013). Turner etal. (2011) suggest that
accounting professionals and educators should be aware of the need to revise the curricula
in order to reduce the negative eect of the above factors. In designing the syllabus, Turner
etal. (2011) further advised accounting educators have to choose what to cover and how it
aligns with the needs of the specic cultural and business environment. Founch (2013) also
calls for change in the current accounting education system since it remained stagnant for
the last 50 years.
e curriculum is described as an academic plan which consists of purpose, content,
sequence, learners, instructional process, resources, evaluation mechanisms of a certain pro-
gram (O'Neill, 2015). Many education specialists recommend that curriculum should be
revised periodically aer making detail evaluation of its strength and weakness. ere are
several methods of evaluation education programs including; Tyler's Model, CIPP Model,
Stack's Model, Roger's Model, Scriver's Model, Krikpatricks Model. Among these, the study
used the CIPP model to evaluate TVET in the accounting program. It is a comprehensive
Business, Management and Education, 2019, 17: 1–20 7
framework for making both formative and summative appraisal of the educational program
(Stuebeam, 2003). Also, the guidelines set by the International accounting education stan-
dard board are used in the evaluation. International accounting education standards are
guidelines that are set to strengthen the competence of current and future accountants (In-
ternational Federation of Accountants, 2017).
3. Research methodology
is study used descriptive research approach. e rationale for the choice of the descrip-
tive design is to collect factual information that would explain existing situations; make
comparisons and evaluations; identify special problems or justify existing conditions or
practices, and to determine what other people are doing about similar problems and to
make suggestions for future courses of action. Descriptive research uses people and other
written sources of information to describe, clarify, and interpret aspects of education as
they presently exist.
e choice of data collection method mainly depends on the objective of the study. To
achieve the research objective, the study used dierent methods of data collection including
a survey questionnaire and Interview with key informants. In addition to survey question-
naire and semi-structured interview, the existing TVET curriculum at each Level, statistical
data from Oromia TVET agency, Policy documents and other pertinent secondary sources
were intensively used in the study.
Primary data was collected from trainee, trainers, college deans and an expert from Oro-
mia TVET agency who are expected to implement the ndings as well as those who are
responsible for guiding the implementation eort. e respondents were selected from six
TVET colleges in West Oromia including Jimma, Agaro, Mettu, Nekemte, Ri valley and
Dandi Boru TVET colleges. Accordingly, data for this study were collected from 271 trainees,
21 trainers, 4 TVET college Deans and one expert from Oromia TVET agency selected us-
ing multistage sampling. e following Table1 and Table2 shows the characteristics of the
respondents among the six colleges.
Table1. Characteristics of a trainee who participated in the study
a) Sample Colleges Frequency % b) College Ownership Frequency %
Jimma TVET College 58 21 Government owned 155 57
Ri Valley TVET College 58 21 Privet owned 116 43
Dandi Boru TVET College 58 21 Total 271 100
Agaro TVET College 21 8 c) Respondents' training Level
Mettu TVET College 36 14 Level III Trainee 65 24
Nekemte TVET College 40 15 Level IV Trainee 206 76
Total 271 100 To t a l 271 100
8D. M. Lakew, M. G. Musa. Evaluation of outcome-based accounting education and training in selected...
Table2. Characteristics of Trainers who participated in the study
a) Name of College Frequency % b) Educational level Frequency %
Jimma TVET College 3 14 Masters Degree 4 19
Ri Valley TVET College 6 29 BA Degree 12 57
Dandi Boru TVET College 4 19 TVET Diploma 5 24
Agaro TVET College 2 10 c) Specialization
Mettu TVET College 2 10 Accounting & Finance 13 62
Nekemte TVET College 4 19 Management 5 24
Total 21 100 Others Fields 3 14
e study was guided by Stuebeam's (2007) four-stage model (Context, Input, Pro-
cess, and Product) which proposes a straightforward, systematic, and practical approach to
evaluate educational programs. ere are numerous instances where the CIPP model has
been employed to evaluate educational programs in Business elds. For instance, Adaboh
(2014) has used CIPP in assessing the eectiveness of undergraduate accounting degree
program in Ghana, Hsieh (1999) used CIPP model in evaluating banking and insurance
technology programs in Taiwan; Onyefulu (2001) to evaluate the Business Education pro-
grams in Jamaica.
While evaluating the TVET in accounting program in TVET colleges in Oromia regional
state which is the purpose of this study, four key dependent variables were used to frame the
survey items that were employed in the survey instruments. ese variables constitute the
four main components of the CIPP (Context-Inputs-Process-Product) evaluation model. e
context questions are aimed to nd out if the goals and the objectives of the program were in
line with national and professional standards as well as the mission of the TVET colleges. e
input evaluation variables assess alternative approaches, action plans, budgets and resource
allocation for the achievement of targeted goals. e process evaluation variables examine
the training and evaluation process in the achievement of the identied goals. e product
evaluation variables identify and assess the outcomes of the TVET in accounting as compared
to the actual work environment.
Descriptive statistical tools are the main methods of data analysis that are suitable for this
study. However, inferential statistics for dierences such as t-test was also employed to nd
out dierences in responses between the respondent groups whenever appropriate.
4. Result and discussion
Ethiopia is dedicated to participating in the highly competitive market economy in the world
which requires middle-level technical professionals trained in the specic eld of study.
Hence, TVET is at the centre of Ethiopia's education strategy, which is aimed at the develop-
ment of employable entrepreneurial skills. is section evaluates the TVET in accounting
program using Stuebeam's (2007) four-stage CIPP model.
Business, Management and Education, 2019, 17: 1–20 9
4.1. Context evaluation
e dierent stakeholders who are implementing TVET in accounting program were re-
quested to give their opinion on the deciencies of the existing curriculum. With this respect,
trainers were requested to give an opinion on the limitation of the current accounting cur-
riculum and their response is summarised in Table3 below.
Table 3 above vivid that shortage of training budget, lack of labour market information
and absence of training need assessment are the top three challenges in accounting program
respectively. ese are critical in the sense that they do have a negative eect on the quality
of training as summarised in the Figure 1 below.
Further, as can be seen from Table4 above, trainers complain that in the currently work-
ing curriculum, professional experts did not participate suciently, it is directly copied from
another country, other stakeholders' didn't participate, irrelevant to our countries context
and it is too bulky to cover in the given period. Specically, concerning relevance, when
we see the competencies at each level, most of them are directly copied from Australia. For
instance, some TVET trainers who are interviewed for this study complained that there
are terminologies that are not popularly used in Ethiopia which were directly copied from
Australian curriculum. e two countries are dierent regarding the legal, economic and
Figure 1. Negative eects of the three critical problems
Eect of Shortage of
training budget
Eect of Absence of labour
Market Informatio n
Eect of absence of Training
need Assessment
• Inadqua te number of
trainers
• Inadqua te number of
administrative stas
• Shorta ge of Computers
• Shorta ge of refer ence books
• Lack of other training
inputs
• In cr ease U nemp loymen t of
trained citizens
• Addi tiona l cost to
empoyers
• Burden t to the country
economy
• Br ing political instabilit y
• Irre levant comp tences may
be included
• Du plicat ion of e ort
• Wast age of trainee time
• Cost to T rainee
• Du plicat ion of p ro grams
Table3. Limitations of the Current TVET in Accounting Program
Which of the followings do you
believe are major challenges of TVET
in the accounting program
%
What deciencies have you seen in
the current TVET in accounting
curriculum?
%
Shortage of training budget 62% Professional experts did not participate 67%
Lack of labour market information 43% It is directly copied from another
country
57%
e absence of need assessment 24% other stakeholders did not participate 43%
eoretical method of instruction 19% It is not relevant to our country 33%
Law quality students 14% Time shortage to cover all competencies 33%
Total 100% Tot a l 100%
10 D. M. Lakew, M. G. Musa. Evaluation of outcome-based accounting education and training in selected...
cultural setting which will need dierent knowledge and skill in the training area. Taking
experiences of developed countries might be good, but it should be customised to our coun-
tries context. With this respect, Bennett, Bouma, and Ciccozzi (2004), and Enthoven (1981)
advice that any Accounting education and training should take into account the country's
context. Copying the educational system from abroad is not helpful if it is not in line with
the requirement of the country.
Further, the TVET deans interviewed mentioned the following problems about the cur-
riculum. Relevant professional did not prepare the curriculum, aged trainers have diculty
adapting to the new curriculum. Although C level trainers can be assigned as a teacher, they
are usually unable to prepare teaching material for their trainees, some of the competencies
required facilities and the colleges have no sucient budget, due to the temporary nature of
the program, senior trainers will leave college and there is brain drain.
e perceptions of the trainee were sought with ve closely linked context related ques-
tions. e objective of these questions was to evaluate whether the program goals, objectives
and competencies were properly prepared, communicated and implemented in the TVET
colleges in West Oromia region. e evaluation result is summarised in Table4 below.
According to Table4 of context question, except for item number 2, the mean score for all
the others is greater than 3.00. is indicates that respondents tend to agree concerning the
provision of information about accounting program, eort on customisation of the contents
to Ethiopian practice by the trainers, exibility and relevance of the current curriculum.
However, the respondents disagree on the provision of written goal, objectives and reading
material for each competency at the beginning of the training. Concerning relevance, the
evaluation by the trainees is dierent from that of the trainers. Trainers argue that signicant
numbers of competences in TVET accounting curriculum are irrelevant to our context.
On the other hand, a signicant number of trainees evaluated the competencies as rel-
evant. is might be because trainers are trying to customize some of the competences to
Table4. Context appraisal of TVET in accounting program
Items for Context Appraisal NMean Std.
Deviation
My TVET College provides me with relevant, accurate, and timely
information about the accounting program I am attending
264 3.4848 1.26962
Written goals, objectives and reading materials for each
competency in the program are provided to me at the beginning
of each Level
259 2.8571 1.32319
e training contents of each competency are customized to
reect the current needs of middle-level accounting practices in
Ethiopia
269 3.7249 1.23633
e curriculum at each level is exible in adapting the latest
national and international developments in the middle-level
accounting profession
266 3.3459 1.22271
e curriculums at each level have clear and relevant goals and
objectives
254 3.7362 1.18176
Average Result 238 3.4420 .80016
Business, Management and Education, 2019, 17: 1–20 11
Ethiopian context and they look relevant in the eye of the trainee. e overall context evalu-
ation is only slightly higher than three which indicates that though respondents tend to agree
on average, there are still problems that need the attention of concerned parties.
Independent sample t-test was used to see whether there is a signicant dierence regard-
ing context evaluation between government and private colleges. e result showed that there
was signicant dierence in scores for government colleges (M= 3.5401, SD= 0.81543) and
private colleges [M= 3.3089, SD= .76290]; t(236)= 2.222, p=.027]. is means government
and private colleges are signicantly dierent concerning context measurement of TVET
in accounting. According to Cohen (1988) the magnitude of the dierences in the means
was moderate (eta squared= .02). is implies that government and private college trainees
have a dierent opinion for context evaluation variables which includes the provision of in-
formation about the program, goals and objectives and the curriculum. Private colleges are
running for prot, and they do not bother about this kind of issues. Further, a signicant
number of trainees in private colleges complained that they are not using the current cur-
riculum consistently.
4.2. Input evaluation
In creating a new product, the quality of inputs used plays a vital role. e same is true in
a given education and training system. e input in a given training system can include
trainers, budgets and other facilities like books, laboratories, computers, classrooms etc. is
section identies challenges associated with these inputs and evaluates the adequacy of the
inputs. Highly competent trainers are the backbone of any education and training. In this
connection, trainees were requested to mention limitations of their accounting trainers and
the result is summarised in Table5 below.
e analysis in Table5 shows that the major problems were lack of skill in pedagogy and
information technology. e challenges are relatively dierent between government and pri-
vate colleges. In government-owned colleges, lack of information technology skill is critical
whereas, in private colleges, the top limitation of teachers is lack of pedagogical skill and IT
skill is the second critical problem. Table5 above further revealed that the majority of re-
spondents rated trainer's talent in practical teaching and IT skills as low. is implies trainers
were not in a position to oer the required skills for the level. e open-ended questionnaire
also indicates that the existing trainers are small in number and they are busy with their duty.
e college dean interviewed further added that B – level trainers who are certied and have
Table5. Limitations of current accounting trainers
In which of the following aspect your trainers are decient? Government Private To t a l
Pedagogy/method of teaching skills 10% 66% 34%
Information technology Skills 23% 34% 27%
Generic skills 11% 28% 18%
Subject matter Knowledge 4% 27% 14%
Practical accounting Skills 3% 18% 10%
12 D. M. Lakew, M. G. Musa. Evaluation of outcome-based accounting education and training in selected...
industry experience are not found in the market suciently. In addition to the competence
of the teachers, other inputs in the training process have an impact on the quality of training.
Both trainers and trainees were requested about the criticality of these additional inputs, and
the result is summarised in Table6 below.
As can be seen from Table 6 above, the top ve problems identied are the same both
by trainers and trainees. e critical problems identied both by the trainers and trainee in-
clude; Lack of access to the Internet, Lack of training aids and facilities, Lack of the adequate
number of computers and soware, Lack of Library and up-to-date books and lack of an
adequate number of qualied trainers. In this age of technology where everything is in the
process of being digitalised, students should be acquainted with IT skills. For this purpose,
our training institutions should have an adequate number of computers, soware and Inter-
net connection. Specically, accounting trainee should be introduced with common soware
such as Peachtree accounting for their day to day accounting job. Our TVET colleges must
have access to ICT to help them access online resources and use the Internet for their study.
But as seen from the result, there are critical problems of an adequate number of computers
and soware in the sampled TVET Colleges.
Another important constraint mentioned by the respondents was connected to the ab-
sence of a library and relevant reference books. Trainers and trainees highly complain that
no relevant reference book is in line with the curriculum. e adequacy and relevancy of
books, up to date learning resources and research materials are determinant for the quality of
outputs in TVET training. is is a serious problem even in the universities in the country.
Mihret and Bobe (2014) found that there is a lack of locally written textbooks at Addis Ababa
University and most of the teaching materials used are imported from abroad.
In addition to the inputs mentioned above, both trainers and trainees are complaining
about the absence of an adequate number of class, chairs and other facilities. ey further
added that there is no conducive environment for training. Specically, for evening class stu-
Table6. Additional challenges in the training process
Challenges identied by Trainers %Challenges identied by Trainees %
Lack of Access to the Internet 62% Inadequate computers and soware 48%
Lack of teaching supplies and facilities 52% Lack Reference books 39%
Inadequate computers and soware 43% Lack of Access to the Internet 38%
Lack of reference books 43% Inadequate number of qualied trainers 33%
Inadequate number of qualied trainers 33% Lack of teaching supplies and Facilities 27%
Lack of a conducive learning environment 29% Lack of Conducive Learning Environment 15%
Inadequate classrooms, oces and
equipment
24% Number of students too large 15%
Diversied learners Background 24% Diversied learners Background 14%
Lack of LCDs projectors 10% Inadequate classrooms, chairs and tables 11%
Business, Management and Education, 2019, 17: 1–20 13
dent frequent power cut is aecting the quality of training. Also, they complain that there are
no adequate cafeteria and restrooms for both trainers and trainees. About this, MOE (2008)
also confessed that as a result of these physical and nancial constraints, training provided
by TVET institutions had been mismatched with the demands of skilled human resources in
the economy. Finally, the perceptions of the trainee were sought using closely related input
evaluation Likert scale items. e objectives of these items were to determine the perceptions
of students on the overall quality and quantity of human and material resources committed
to the program. Summary of the result is given in the Table7 below.
e items in Table7 above are believed to measure the extent of inputs to the program.
From the result, one can see that except item 1 and 2, respondents are dissatised with
the remaining three items. According to data for item number 2, respondents have agreed
about trainees' overall readiness for class every day. Concerning the availability of adequate
academic stas and their level of helpfulness, respondents tend to agree slightly. For item 3,
which sought responses on the availability of relevant course books at the library, respon-
dents tend to disagree. A similar response was obtained using open-ended questions in the
previous section. e same dissatisfaction was reported concerning the availability of class-
rooms, computer laboratories, soware and access to the internet. e overall input evalua-
tion also indicates that there is dissatisfaction among students.
Further, independent sample t-test was conducted in order to see whether there is a
signicant dierence regarding input, between government and private colleges. For input
variable, the result shows that there was no signicant dierence in scores for government
colleges (M= 2.8446, SD= .72633) and private colleges (M= 2.9918, SD=.85333]; t (235)=
–1.390, p = .166]. is is to say, government and private colleges are not signicantly dier-
ent regarding input measurement which implies the input problems such as suciency and
quality of trainers, availability of reference books, computers and other training facilities are
equally a problem for both private and government TVET colleges.
Table7. Input appraisal of TVET in accounting program
Appraisal Items NMean Std.
Deviation
Trainees are coming well prepared for the training into class
including me
261 3.3870 1.17329
Academic stas and the program support stas are available in
sucient number and helpful to trainees all the time
265 3.0491 1.23147
ere are relevant course books and Teaching materials available in
the library, and I can easily access them for reference
258 2.8798 1.36561
e classrooms are not overcrowded, and the facilities are adequate
for the training
257 2.9105 1.37350
e computer laboratories have up-to-date soware related to
accounting such as Peachtree soware, and there is internet access
to get up to date information
267 2.2135 1.31623
Average Result 237 2.9055 .78298
14 D. M. Lakew, M. G. Musa. Evaluation of outcome-based accounting education and training in selected...
4.3. Process evaluation
e training methods used are important to instil students' understanding of a particu-
lar subject and technical competency. In a comparative study in South Africa and UK,
Mecrewe, McChlery, and Visser (2014) found that teaching methodology was aected by
the requirement of a professional association in the two countries. In South Africa, where
the professional association have a stringent requirement, teachers focus on the require-
ment of the profession whereas, in the UK, there is relatively better freedom for the teacher
to choose their teaching methodology. Project-based and case study approach is believed
to be the best to develop critical thinking and problem solving, stimulate students' interests
and link course material to practice. Not only advantageous for students, projects and case
studies also can respond to the academic challenge on its practical relevance and contrib-
ute to the development of the knowledge (Abrahams & Witbooi, 2016). Specically, the
TVET strategy document states that TVET training should be undertaken 30% theoretical
and 70% practical using cooperative training. In connection with this, trainers were asked
about the training methods adopted at their TVET College, and the result is summarised
in Table8 below.
Eective teaching requires an understanding of the subject matter very well as well as
the use of appropriate teaching methodology. As seen in Table8 above, the lecture method
is the most common training method and project and practical training are next in the re-
spective order. e result further revealed that cooperative training and group work are less
popular within the TVET in accounting. is is against Killen (2000) who suggested that
Learner-centred approaches are required to be used by the instructor in order to implement
outcome-based instruction eectively.
Educational assessment involves collecting evidence and making judgments on whether
the trainee has acquired required competence. Especially, summative assessment is made at
the end of each unit of competence or by grouping unit of competence according to their
similarity. Both trainers and trainees were requested to mention challenges related to sum-
mative assessment which is commonly termed as COC (Certicate of Competence) and the
result is summarised in Table9 presented below.
As can be seen from Table9 above, Lack of clear guideline on COC, Shortage of qualied
assessors and the use of the same assessment tool repeatedly are major challenges identied
by trainers. On the other hand, trainee identied; the assessment tools are out of content,
Lack of clear guideline on COC, the use of same assessment tool repeatedly, the subjectivity
Table8. Teaching method adopted by trainers
Which of the following teaching methods do you use in
your training frequently? Frequency %
Lecture method 14 67%
Project-based Training 13 62%
Cooperative training method 7 33%
Group work Method 7 33%
Business, Management and Education, 2019, 17: 1–20 15
of assessors and condentiality of the assessment tools are critical problems aecting their
performance. Shortage of time in COC exam, lack of support for COC exam preparation,
lack of condentiality of the exam, not being professionally prepared are some more chal-
lenges mentioned.
Trainee further complained that TVET Colleges do not arrange COC exam regularly and
frequent change of mode of delivery of COC are additional problems mentioned. Previously,
students will take the theory part rst, and if successful, they will proceed to practice. is
was reversed, and students start taking practice rst and then proceed to theory next. Aer
a while, this was changed, and they started taking both at the same time. Recently students
take the practice part and then proceed to the theory online.
e perceptions of the trainee were sought with ve associated process evaluation Likert
scale questions. e objective of these questions was to examine how trainee perceives the
implementation of teaching and learning in the program and perceptions on the extent to
which the various components of the program were being carried out. e response for
process evaluation questions is resented in Table10.
From Table10 above, one can see that respondents tend to agree on the use of a variety
of training methodology, facilitation of cooperative training, and undertaking both formative
Table9. Challenges related to summative assessment
Challenges identied by Trainers %Challenges identied by Trainees %
Lack of clear guideline on COC 43% e assessment tools are out of content 44%
Shortage of qualied assessors 33% Lack of clear guideline on COC 30%
Repeated use of an assessment tool 33% Repeated use of an assessment tool 20%
Tools not prepared professionally 29% Subjectivity of assessors 20%
Lack of condentiality in tools 24% Lack of condentiality in tools 20%
Assessment tools are out of content 19% e absence of orientation about COC 17%
e absence of orientation about COC 14% Shortage of qualied assessors 13%
Table10. Process appraisal of TVET in accounting training
Appraisal Items NMean Std.
Deviation
e trainers use a variety of teaching methods to facilitate learning 262 3.6489 1.15751
Trainers facilitate cooperative learning in the classroom (through
activities such as group formation, class discussions etc.)
253 3.4822 1.25542
e balance between theory and practice in the training is 30:70
respectively
254 2.9055 1.19903
e trainers employ information technology (such as the use of
internet resources–online videos, etc.) in their training.
261 2.8468 1.26775
Trainers undertake formative and summative assessment and give
feedback for each competence on time
263 3.3346 1.27895
Average Result 227 3.2361 .85968
16 D. M. Lakew, M. G. Musa. Evaluation of outcome-based accounting education and training in selected...
and summative assessment and give the feedback immediately. On the other hand, respon-
dents tend to disagree on the balance between theory and practice in the training is 30:70
respectively and the trainers' use of information technology (such as the use of internet
resources–online videos, etc.) in their training. Specically, students complain that trainers
are not prepared, the relationship between trainee and trainers is not good, trainers are not
willing to show the exam result, providing too much material to be copied, they do have a
language problem and they usually use Amharic language, focusing only on the theory part,
not supporting needy students etc.
Independent sample t-test was used to see whether there is a signicant dierence regard-
ing process measurement, between government and private colleges. e result shows that
there was signicant dierence in scores for government colleges (M= 3.4105, SD= .79673)
and private colleges [M= 2.9849, SD = .88869]; t(225)= 3.773, P= .000]. is means gov-
ernment and private colleges are signicantly dierent regarding process measurement. is
implies government and private college trainers use signicantly dierent training methodol-
ogy, cooperative training and assessment method. According to Cohen (1988) the magnitude
of the dierences in the means was moderate (eta squared= .0595). is seems logical as
most private colleges do not have permanent stas and most of the training are undertaken
by part-timers. Stas that are not permanently employed are not encouraged to make use of
cooperative training and conduct assessment per the curriculum.
4.4. Product evaluation
e main objective TVET training is to produce highly competent professionals who will un-
dertake their duties in the work environment. Hence, the contribution of the training obtained
at TVET level to the professional practice will be known by conducting a study on a graduate.
However, for this study purpose, respondents were requested to give their opinion on how the
program and the training are inuencing or have inuenced their professional knowledge, skill
and values. e result of the evaluation is presented in the table below (see Table11).
Table11. Product appraisal of TVET in accounting program
Appraisal Items NMean Std.
Deviation
e program has helped me to acquire adequate knowledge in
accounting including nancial & managerial accounting, Finance,
taxation and Auditing
263 3.8403 1.16451
e program has helped me to develop communication and
quantitative skills
263 3.6920 1.25408
e program has helped me to develop Eective use of information
technology skill such as the use of application soware like Excel,
Peachtree, internet, and email.
264 2.9356 1.38144
e training has helped me to develop Eective self-management
and interpersonal skills
263 3.9163 1.11574
I am condent that I will successfully pass COC Exam at level III or
Level IV
265 4.3849 3.30904
Average Result 240 3.7017 .87647
Business, Management and Education, 2019, 17: 1–20 17
From Table11, it can be seen that except item number 3, which sought whether the pro-
gram has helped the trainee to develop eective use of information technology skill such as
the use of application soware like Excel, Peachtree, internet, and email, in all others, they
tend to agree. e respondents agree that they have acquired adequate knowledge in account-
ing, the program has developed their communication and quantitative skill, the program has
helped to develop their self-management and interpersonal skill. ey are also condent that
they will pass the COC exam. is result contradicts with the earlier nding, and it might be
as a result of the positive attitude of the trainers towards themselves.
Independent sample t-test was conducted to see whether there is a signicant dierence
regarding product between government and private colleges. With respect to product, the
result shows that there was no signicant dierence in scores for government and private
colleges (M= 3.7486, SD= .86810) and private colleges [M= 3.6360, SD = .88825]; t (238)=
.981, p = .328]. is means government and private colleges are not signicantly dierent
regarding product measurement. is result is not in line with the overall belief that trainee
in government is better than those in private college.
Conclusions and recommendation
e study found that TVET colleges are suering from a shortage of computers, soware
and access to the internet. e study further revealed the shortcomings of competency-based
TVET in the accounting curriculum and lack of training material and up-to-date textbooks.
Well developed accounting training materials are lacking in the TVET centres. is is due to
the trainers' inability to prepare their training materials. As a result, it becomes advisable if
TVET agencies and TVET institutions jointly engage stakeholders with profound knowledge
of occupational standards, dierent educators, curriculum experts and industry experts in
the preparation of competency-based TVET curriculum materials. In this regard, Jimma
University accounting and nance department should take the leading role and other stake-
holders should provide support in arranging training on how to prepare training material
especially on the technical aspect.
e Ethiopian economy is mainly based on agriculture. Especially, west Oromia region is
known with the production of coee, and there are signicant numbers of investors engaged
in coee production. However, the curriculum at all levels lacks some relevant competencies
such as agricultural accounting. erefore, it plays a vital role to incorporate agricultural
accounting competencies in the curriculum. Further, Professional ethics, language and quan-
titative method competences should be incorporated in any of the ve levels to increase the
generic skill of the trainee. Also, it is better to arrange all the competences in a logical order.
Customising all of the competences to Ethiopian context is also required.
Cooperative training is negatively aected by lack of support from relevant organisations
such as nancial institutions, Revenue oces, and other business organisations. Getting their
support requires awareness creation, making appropriate advocacy work and giving incen-
tives. Especially, nancial institutions like banks should be contacted to get real experience
on competencies related to maintenance of ATM.
Trainees are highly frustrated by the absence of job opportunities. e economic growth
and the expansion of TVET colleges should be closely monitored. Especially, Private colleges
18 D. M. Lakew, M. G. Musa. Evaluation of outcome-based accounting education and training in selected...
are expanding to every region without having adequate input. e regional TVET agency
should give due attention to private colleges. Politicians in the ruling party argue that gradu-
ate will create their job once they have obtained access to training through aggressive expan-
sion of training institutions. e idea of self-employment sounds good, but many practical
problems aect its realisation.
Trainers available at TVET centres are lacking practical competency. Alleviating the situ-
ation requires serious practical training for existing trainers. Care also has to be taken in the
recruitment and deployment of trainers and COC assessors. Trainers should also try to up-
grade their educational level. In this regard, the government should consider for promotion
those trainers who improved their education at their own expense. Further, equal emphasis
should be given to private college trainers.
e TVET deans should strengthen the monitoring and controlling so that trainers will
complete all the competencies in the curriculum on time. e TVET colleges should also
support those trainees who did not succeed in their rst COC exam. e college should ar-
range orientation on COC exam and provide COC model questions. ey should try to make
the colleges conducive for training by fullling the necessary facilities, arranging graduation,
and create linkage with potential employers. Jimma University should support TVET colleges
in West Oromia by giving reference books, computers and other facilities in this regard.
Performance of trainee will be assessed during the training process by the trainer in the
form of formative assessment. If trainee succeeded the assessment, they would be evaluated
as "satisfactory" and otherwise "not satisfactory". In the same way, in the COC summative
assessment, if the students succeeded, they will be evaluated as "competent" and otherwise,
"not yet competent". is method of evaluating students' performance has its own problem,
especially during job recruitment. erefore, it is recommended that either letter grade or
actual mark scored in the exams should be written on the certicate awarded.
Association of Accounting Professionals inuences the curriculum of accounting training in
South Africa (Verhoef & Samkin, 2017). In Ethiopia, there is no as such strong professional asso-
ciation that can inuence the education system. erefore, strengthening the accounting associa-
tion in Ethiopia plays a vital role in supporting the accounting education system in the country.
e last recommendation is that; employers themselves are advised to arrange periodic
short-term training program at the organisation level. Further, they need to encourage employ-
ees to upgrade their educational level by sponsoring them to join regular or continuing and
distance education program at the university. Further, they need to encourage those who join
university for further education by covering tuition fee, provide study leave and exam leave.
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![Norman Rudhumbu]()
The study sought to establish challenges faced, strategies used as well as opportunities available for the effective implementation of the technical and vocational education and training (TVET) curriculum in colleges in Botswana. Results showed that there are no significant differences in the way curriculum is implemented in public and private TVET colleges. Results further showed that curriculum implementation by TVET lecturers is significantly influenced by the microsystem, mesosystem and exosystem factors and that the implementation is mostly done through the use of lecturer-centered teaching strategies. A number of challenges that affect the effective implementation of the curriculum were identified. Efforts by government to facilitate synergies between TVET colleges and industry hence opening up more sources of funding, and possibilities for skills development and exchange between industry and colleges were opportunities identified that could potentially enhance the implementation of the TVET curriculum.
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.
Purpose This paper examines how the actions of the accounting profession, the state, universities, and academics have inhibited the development of South African accounting research. Design/methodology/approach A multiple history approach using traditional archival material and oral history is used. Findings Since the late nineteenth century, a network of human and non-human actors has ensured that accounting education in South Africa retained a technical focus. By prescribing and detailing the accounting syllabuses required for university accreditation, the South African Institute of Chartered Accountants (SAICA) and its predecessors exercise direct control over accounting education. As a result, little appetite exists for a discipline based on academic enquiry or engagement with international scholars. While the SAICA claims to support accounting research, this support is conditional on its meeting the professional body's particular view of scholarship. Research limitations/implications The limitations associated with this research are that it focuses on one particular professional body in one jurisdiction. The South African situation provides a cautionary tale of how universities, particularly those in developing countries, should take care not to abdicate their responsibilities for the setting of syllabi or course content to professional bodies. Accounting academics, particularly those in a developing country currently experiencing major social, political, and economic problems, are in a prime position to engage in research that will benefit society as a whole. Originality/value Although actor network theory has been used in accounting research and in particular to explain accounting knowledge creation, the use of this particular theoretical lens to examine the construction of professional knowledge is limited. This study draws on Callon's (1986) four moments to explain how various human actors including the accounting profession, the state, universities, and accounting academics, along with non-human actors such as accreditation, regulation, and transformation, have brought about South African academic disengagement with the discipline.
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![Geraldine O'Neill]()
This eBook emphasises the theory to practice of curriculum design in higher education. The book focuses on programme level of design. It incorporates face-to-face, blended and online curricula and attempts to link theory to practice by giving some practical resources and/or exercises. The content draws on the author's experiences of working and researching into curriculum design in the Irish higher education sector. It is aimed at all staff involved in curriculum design, including academic staff (faculty), institutional managers, educational developers and technologists, support staff, library staff and curriculum researchers. Although it is primarily drawn from literature and experiences in the higher education sector, those in adult and further education may also find it useful. The structure of this book is based on a curriculum design process that the author has developed as part of her experience and research on curriculum design.
Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over the years, changes have been recommended and some adopted into the accounting curriculum; however, the crisis of information overload continues in accounting education.
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![Jaco Fouche]()
Literature continuously indicates that learners going into the workplace do not have all the skills required by the profession and implies that this is due to current accounting teaching practices. The results of a survey amongst first year accounting learners at the North-West University in South Africa indicate that the focus in accounting education is still on subject content and that teaching methodologies are mainly content driven, although various elements of effective teaching methodologies are present. These results, from the above mentioned survey, also support the findings from the literature. It is recommended that accounting lecturers and teachers need to further address these shortcomings as well as implementing more of the elements of effective teaching methodologies as identified in the study. The new Competency Framework of SAICA (2008) may well focus attention on addressing the issues highlighted in this paper. The competency framework focuses on pervasive qualities and skills including Ethics and Professionalism, Personal Attributes and Professional skills as well as specific competencies including Strategy, Risk Management and Governance, Accounting and External Reporting, Auditing and Assurance, Financial Management, Management Decision Making and Control and Taxation (SAICA 2008).
Opportunities for further studies by working adults came under threat as the University of the Western Cape stopped the offering of after-hours classes in most of its Faculties. Unqualified and under-qualified librarians were directly affected by this decision. This paper outlines an assessment of the conceptualisation and implementation of an action research project initiated by the Division for Lifelong learning. Using a realist evaluation approach, the assessment focuses on the implementation of strategies aimed at showing how lifelong learning opportunities, conceptualised and provided in flexible ways, could support innovation in learning and teaching in order to enhance access and success to learning by working people in the context of the Library and Information Science Department.
- Okolie Onyeisi Romanus
- Amos Arowoshegbe
The paper reviewed the development of accounting education in Nigeria and the challenges confronting it. It critically examined the state of the profession and the dynamics that will help to build implicit confidence in the Accountant, mould his character and develop analytical mindset which will assist him to provide high standard of professional services. The objective of the paper is to identify the factors that have hindered the adequate and rapid development of accounting profession in Nigeria. These factors were highlighted under the section of challenges facing accounting education in Nigeria. Also the need for accounting education was examined and recommendations were made. It concluded that there is urgent need for effective training and retraining of practicing Accountants, for adequate provision of funds for the education sector and regular review of accounting curriculum to capture modern trends in Accountancy.
- Fitsum Kidane
This paper examines accounting and auditing practice in Ethiopia based on a review of relevant documents. The study is a case study of Ethiopia, an Eastern African country that has never been colonized, but the economic and social environments of which were significantly shaped by its dependence on Western countries for resources. The study contributes to developing countries accounting history literature. The study also has practical significance to those interested in enhancing the profile of the accounting profession in Ethiopia by highlighting the problems of unintegrated implementation of policies for accounting practice. Recommendations for future research are provided.
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Source: https://www.researchgate.net/publication/330769210_Evaluation_of_outcome-based_accounting_education_and_training_in_selected_colleges_in_West_Oromia_Ethiopia
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