The Role of Accounting Education System in the Students' Empowerment with the Mediating Role of Information Technology in the Kurdistan Region of Iraq

Document Type : Research Paper

Authors

1 Assistant Professor of Accounting,, University of Kurdistan, Sanandaj, Iran

2 Accounting Department, knowledge University, of Erbil, Iraq

Abstract

The purpose of this study is to investigate the role of accounting education system in the students' empowerment with the mediating role of information technology in the Kurdistan Region of Iraq. The research method was a descriptive correlational study. The research population consisted of full time and adjunct professors in the accounting department of the Universities of Iraqi Kurdistan Region, whose number was estimated at about 250. In this study, convenience sampling method was used. The required data were collected through a researcher-made questionnaire. Face, content and construct validity were used to assess the validity, as well as Cronbach's alpha coefficient and composite reliability were used to assess the reliability of the research measurement tool. Partial least squares structural equation modeling was used to analyze the data. In this study, empowerment includes five skills: technical and practical, intellectual, personal, communication, and business management. According to the research findings, accounting education system has a positive and significant effect on all five dimensions of empowerment. The extent of its impact on each of the dimensions of empowerment are: intellectual skills (.614), technical skills (.584), personal skills (.505), communication skills (.456) and personal skills (.449). Also, the accounting education system through the information technology has a significant and positive effect on all aspects of empowerment except intellectual skills.
The purpose of this study is to investigate the role of accounting education system in the students' empowerment with the mediating role of information technology in the Kurdistan Region of Iraq. The research method was a descriptive correlational study. The research population consisted of full time and adjunct professors in the accounting department of the Universities of Iraqi Kurdistan Region, whose number was estimated at about 250. In this study, convenience sampling method was used. The required data were collected through a researcher-made questionnaire. Face, content and construct validity were used to assess the validity, as well as Cronbach's alpha coefficient and composite reliability were used to assess the reliability of the research measurement tool. Partial least squares structural equation modeling was used to analyze the data. In this study, empowerment includes five skills: technical and practical, intellectual, personal, communication, and business management. According to the research findings, accounting education system has a positive and significant effect on all five dimensions of empowerment. The extent of its impact on each of the dimensions of empowerment are: intellectual skills (.614), technical skills (.584), personal skills (.505), communication skills (.456) and personal skills (.449). Also, the accounting education system through the information technology has a significant and positive effect on all aspects of empowerment except intellectual skills.
The purpose of this study is to investigate the role of accounting education system in the students' empowerment with the mediating role of information technology in the Kurdistan Region of Iraq. The research method was a descriptive correlational study. The research population consisted of full time and adjunct professors in the accounting department of the Universities of Iraqi Kurdistan Region, whose number was estimated at about 250. In this study, convenience sampling method was used. The required data were collected through a researcher-made questionnaire. Face, content and construct validity were used to assess the validity, as well as Cronbach's alpha coefficient and composite reliability were used to assess the reliability of the research measurement tool. Partial least squares structural equation modeling was used to analyze the data. In this study, empowerment includes five skills: technical and practical, intellectual, personal, communication, and business management. According to the research findings, accounting education system has a positive and significant effect on all five dimensions of empowerment. The extent of its impact on each of the dimensions of empowerment are: intellectual skills (.614), technical skills (.584), personal skills (.505), communication skills (.456) and personal skills (.449). Also, the accounting education system through the information technology has a significant and positive effect on all aspects of empowerment except intellectual skills.
The purpose of this study is to investigate the role of accounting education system in the students' empowerment with the mediating role of information technology in the Kurdistan Region of Iraq. The research method was a descriptive correlational study. The research population consisted of full time and adjunct professors in the accounting department of the Universities of Iraqi Kurdistan Region, whose number was estimated at about 250. In this study, convenience sampling method was used. The required data were collected through a researcher-made questionnaire. Face, content and construct validity were used to assess the validity, as well as Cronbach's alpha coefficient and composite reliability were used to assess the reliability of the research measurement tool. Partial least squares structural equation modeling was used to analyze the data. In this study, empowerment includes five skills: technical and practical, intellectual, personal, communication, and business management. According to the research findings, accounting education system has a positive and significant effect on all five dimensions of empowerment. The extent of its impact on each of the dimensions of empowerment are: intellectual skills (.614), technical skills (.584), personal skills (.505), communication skills (.456) and personal skills (.449). Also, the accounting education system through the information technology has a significant and positive effect on all aspects of empowerment except intellectual skills.
The purpose of this study is to investigate the role of accounting education system in the students' empowerment with the mediating role of information technology in the Kurdistan Region of Iraq. The research method was a descriptive correlational study. The research population consisted of full time and adjunct professors in the accounting department of the Universities of Iraqi Kurdistan Region, whose number was estimated at about 250. In this study, convenience sampling method was used. The required data were collected through a researcher-made questionnaire. Face, content and construct validity were used to assess the validity, as well as Cronbach's alpha coefficient and composite reliability were used to assess the reliability of the research measurement tool. Partial least squares structural equation modeling was used to analyze the data. In this study, empowerment includes five skills: technical and practical, intellectual, personal, communication, and business management. According to the research findings, accounting education system has a positive and significant effect on all five dimensions of empowerment. The extent of its impact on each of the dimensions of empowerment are: intellectual skills (.614), technical skills (.584), personal skills (.505), communication skills (.456) and personal skills (.449). Also, the accounting education system through the information technology has a significant and positive effect on all aspects of empowerment except intellectual skills.

Keywords

References

ACCA, Association of Chartered Certified Accoutants. (2008). A changing profession? The evolution of accounting roles, skills and career aspirations. London: ACCA.
Al-Nuaimi, B. F. (2017). Continuing Professional Accounting Education in the Kurdistan Region - Iraq and Ways to Improve it. Humanities Journal of University of Zakho, 5(4), 12-30. https://doi.org/10.26436/2017.5.4.503
Albrecht, W., & Sack, R. (2000). Accounting Education: Charting the Course through a Perilous Future. Accounting Education Series, Vol. No. 16.
Apostolou, B., Dorminey, J. W., & Hassell, J. M. (2020). Accounting education literature review (2019). Journal of Accounting Education, 51, 100670. https://doi.org/https://doi.org/10.1016/j.jaccedu.2020.100670
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2015). Accounting education literature review (2013–2014). Journal of Accounting Education, 33(2), 69-127. https://doi.org/https://doi.org/10.1016/j.jaccedu.2015.04.001
Asonitou, S. (2015). The Evolution of Accounting Education and the Development of Skills.
Awayiga, J. Y., Onumah, J. M., & Tsamenyi, M. (2010). Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana. Accounting Education, 19(1-2), 139-158. https://doi.org/10.1080/09639280902903523
Chaker, M. N., Akbar, T., & Abdullah, T. (2011). What Accountancy Skills Are Acquired at College?
Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In Modern methods for business research. (pp. 295-336). Lawrence Erlbaum Associates Publishers.
Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences (2nd Ed.). Lawrence Erlbaum Associates.
Collins, K. M., & Killough, L. N. (1992). An empirical examination of stress in public accounting. Accounting, Organizations and Society, 17(6), 535-547. https://doi.org/https://doi.org/10.1016/0361-3682(92)90012-H
Cunningham, I., Hyman, J., & Baldry, C. (1996). Empowerment: the power to do what? [https://doi.org/10.1111/j.1468-2338.1996.tb00764.x]. Industrial Relations Journal, 27(2), 143-154. https://doi.org/https://doi.org/10.1111/j.1468-2338.1996.tb00764.x
Dull, R., Webber, S., Apostolou, B., & Hassell, J. (2011). Evaluating the Importance of Competencies within Accounting Information Systems Curricula. Review of Business Information Systems (RBIS), 9, 1-12. https://doi.org/10.19030/rbis.v9i2.4457
Fornell, C., & Bookstein, F. L. (1982). Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory. Journal of Marketing Research, 19(4), 440-452. https://doi.org/10.2307/3151718
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50. https://doi.org/10.2307/3151312
Fortin, A., & Legault, M. (2010). Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students' Perceptions. Accounting Education, 19(1-2), 93-122. https://doi.org/10.1080/09639280902888195
FRC, Financial Reporting Council (2018). Key Facts and Trends in the accountancy profession. London: Financial Reporting Council.
Gammie, E., Cargill, E., & Gammie, B. (2004). Selection techniques within the accountancy profession in Scotland. Journal of Applied Accounting Research, 7(2), 1-51. https://doi.org/10.1108/96754260480001036
Gray, R., Collison, D., French, J., McPhail, K., & Stevenson, L. (2001). The Professional accountancy Bodies and the Provision of education and training in relation to environmental issues.
Guerrero, S., Chênevert, D., Vandenberghe, C., Tremblay, M., & Ben Ayed Ahmed, K. (2018). Employees’ psychological empowerment and performance: how customer feedback substitutes for leadership. Journal of Services Marketing, 32(7), 868-879. https://doi.org/10.1108/JSM-09-2017-0325
Hancock, P., Howieson, B., Kavanagh, M., Kent, J., Tempone, I., Segal, N., & Freeman, M. (2009). The Roles of Some Key Stakeholders in the Future of Accounting Education in Australia [https://doi.org/10.1111/j.1835-2561.2009.00061.x]. Australian Accounting Review, 19(3), 249-260. https://doi.org/https://doi.org/10.1111/j.1835-2561.2009.00061.x
Hand, M. (1995). Empowerment: you can’t give it, people have to want it. Management Development Review, 8(3), 36-40. https://doi.org/10.1108/09622519510092595
Henseler, J., Hubona, G., & Ray Pauline, A. (2016). Using PLS path modeling in new technology research: updated guidelines. Industrial Management & Data Systems, 116(1), 2-20. https://doi.org/10.1108/IMDS-09-2015-0382
Henseler, J., Ringle Christian, M., & Sinkovics Rudolf, R. (2009). The use of partial least squares path modeling in international marketing. In R. S. Rudolf & N. G. Pervez (Eds.), New Challenges to International Marketing (Vol. 20, pp. 277-319). Emerald Group Publishing Limited. https://doi.org/10.1108/S1474-7979(2009)0000020014
Hooi, C. (2019). Leveraging human assets for MNCs performance: the role of management development, human resource system and employee engagement. The International Journal of Human Resource Management, 1-30. https://doi.org/10.1080/09585192.2019.1590443
Howieson, B. (2003). Accounting practice in the new millennium: is accounting education ready to meet the challenge? The British Accounting Review, 35(2), 69-103. https://doi.org/https://doi.org/10.1016/S0890-8389(03)00004-0
Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: a review of four recent studies [https://doi.org/10.1002/ (SICI) 1097-0266(199902)20:23.0.CO;2-7]. Strategic Management Journal, 20(2), 195-204. https://doi.org/https://doi.org/10.1002/(SICI)1097-0266(199902)20:23.0.CO; 2-7
IFAC, International Federation of Accountants. (2010). International education standard (3): professional skills and general education. New York: IFAC.
Jackling, B., & De Lange, P. (2009). Do Accounting Graduates’ Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence. Accounting Education, 18(4-5), 369-385. https://doi.org/10.1080/09639280902719341
Jezovita, A. (2015). Accounting Information in a Business Decision-Making Process – Evidence from Croatia. Zagreb International Review of Economics and Business, 18. https://doi.org/10.1515/zireb-2015-0004
Kavanagh, M. H., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations [https://doi.org/10.1111/j.1467-629X.2007.00245.x]. Accounting & Finance, 48(2), 279-300. https://doi.org/https://doi.org/10.1111/j.1467-629X.2007.00245.x
Kluska, K. M., Laschinger, H. S., & Kerr, M. S. (2004). Staff nurse empowerment and effort-reward imbalance. NURSING LEADERSHIP-ACADEMY OF CANADIAN EXECUTIVE NURSES-, 17, 112-128.
Kotb, A., Abdel-Kader, M., Allam, A., Halabi, H., & Franklin, E. (2019). Information Technology in the British and Irish Undergraduate Accounting Degrees. Accounting Education. https://doi.org/10.1080/09639284.2019.1588135
Lawson, T. (2011). Empowerment in Education: Liberation, Governance or a Distraction? A Review. Power and Education, 3, 89. https://doi.org/10.2304/power.2011.3.2.89
Levy, J. J., Richardson, J. D., Lounsbury, J., Stewart, D., Gibson, L., & Drost, A. W. (2011). Personality traits and career satisfaction of accounting professionals. Individual Differences Research, 9, 238-249.
Lister, R. J. (2010). Rejoinder to Commentaries on ‘A Role for the Compulsory Study of Literature in Accounting Education’. Accounting Education, 19(4), 385-391. https://doi.org/10.1080/09639280903289856
Mastrolia Stacy, A., & Willits Stephen, D. (2013). Millennials: What Do We Really Know About Them? In Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 14, pp. 45-72). Emerald Group Publishing Limited. https://doi.org/10.1108/S1085-4622(2013)0000014009
Menon, B. (2015). The Relationship between Employee Empowerment and Employee Effectiveness: An Empirical Study of Kolhapur based Industries. Golden Research Thoughts, 5.
Mohammed, A. A., Khzer, K. A., & Abdullah, H. A. (2019). Challenges Facing Accounting Education in the Kurdistan Region Universities: A survey study. Koya University Journal of Humanities and Social Sciences, 2(1), 109-117. https://doi.org/10.14500/kujhss.v2n1y2019.pp109-117.
Montano, J. L. A., Donoso, J. A., Hassall, T., & Joyce, J. (2001). Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers' opinion. Accounting Education, 10(3), 299-313. https://doi.org/10.1080/09639280210122339
Myrick Short, P., Greer John, T., & Melvin William, M. (1994). Creating Empowered Schools: Lessons in Change. Journal of Educational Administration, 32(4), 38-52. https://doi.org/10.1108/09578239410069106
Paisey, C., & Paisey, N. J. (2007). Balancing the vocational and academic dimensions of accounting education: the case for a core curriculum. Journal of Vocational Education & Training, 59(1), 89-105. https://doi.org/10.1080/13636820601145705
Rahma, L., Gharbi, S., & Liouane, N. (2014). The effect of business environment on firm performance Exploratory Study: Case of Tunisian enterprises. INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY, 8, 1430-1439. https://doi.org/10.24297/ijmit.v8i3.1979
Rebele, J. E., & St. Pierre, E. K. (2019). A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge. Journal of Accounting Education, 48, 71-79. https://doi.org/https://doi.org/10.1016/j.jaccedu.2019.07.002
Riley, T., & Simons, K. (2016). The written communication skills that matter most for accountants. Accounting Education, 25, 239-255. https://doi.org/10.1080/09639284.2016.1164066
Swift, C., & Levin, G. (1987). Empowerment: An emerging mental health technology. Journal of Primary Prevention, 8(1), 71-94. https://doi.org/10.1007/BF01695019
Wetzels, M., & Odekerken, G. (2009). Using PLS Path Modeling for Assessing Hierarchical Construct Models: Guidelines and Empirical Illustration. Management Information Systems Quarterly - MISQ, 33. https://doi.org/10.2307/20650284
Wilkinson, A. (1998). Empowerment: theory and practice. Personnel Review, 27(1), 40-56. https://doi.org/10.1108/00483489810368549
Wilson, R. M. S. (2011). Alignment in Accounting Education and Training. Accounting Education, 20(1), 3-16. https://doi.org/10.1080/09639284.2011.555940
Yap, C., Ryan, S., & Yong, J. (2014). Challenges facing professional accounting education
in a commercialized education sector. Accounting Education, 23(6), 562-581.
Zarra, W., Imran, S., Kavanagh, M., & Johnson Morgan, M. (2011). The relationships between students’ empowerment, students' performance, accounting course perceptions and classroom instruction in accounting.
Research in Teaching
Volume 8, Issue 3
September 2020
Pages 170-147

Files

Share

How to cite

Statistics