{"title":"A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)","authors":"Iliya Komarev , Galina Preobragenskaya","doi":"10.1016/j.jaccedu.2022.100782","DOIUrl":null,"url":null,"abstract":"<div><p>Prior literature suggests that accounting education needs to adapt to constantly evolving market needs. This paper develops a comprehensive framework of competencies demanded by employers in the GCC region to be integrated into the local accounting curricula. The paper proposes a text-mining methodology for extracting data directly from job advertisements and generating lists of competencies. The methodology has multiple advantages: (i) it is based on readily available job market data, (ii) it produces sets of ranked knowledge and skills, supported by descriptions (learning outcomes), (iii) it allows examining a comprehensive range of competencies, (iv) it is easily adaptable to any segment of the job market. Moreover, the proposed framework highlights a different priority of competencies to be developed by undergraduate and graduate-level accounting programs.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575122000161","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 1
Abstract
Prior literature suggests that accounting education needs to adapt to constantly evolving market needs. This paper develops a comprehensive framework of competencies demanded by employers in the GCC region to be integrated into the local accounting curricula. The paper proposes a text-mining methodology for extracting data directly from job advertisements and generating lists of competencies. The methodology has multiple advantages: (i) it is based on readily available job market data, (ii) it produces sets of ranked knowledge and skills, supported by descriptions (learning outcomes), (iii) it allows examining a comprehensive range of competencies, (iv) it is easily adaptable to any segment of the job market. Moreover, the proposed framework highlights a different priority of competencies to be developed by undergraduate and graduate-level accounting programs.
期刊介绍：
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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