Jordanian Universities and Their Role in the Trend towards the Development of Technical Competence for Accounting Learning Outcomes in Line with IES #2

Abstract

The aim of the study is to identify the role of Jordanian universities in the trend towards the development of technical competence for accounting learning outcomes in line with the second international standard of accounting education (IES 2). In order to achieve the goals of this study, an analytical method was applied to the content of the plans and curricula of a random sample of 10 Jordanian universities, followed by conducting 8 interviews with academic staff in accounting. The study revealed a number of notable findings, chief of which is that Jordanian universities do not apply IES 2, whereby a high proportion of technical competence of educational curricula taught in accounting departments, do not comply with the content requirements stipulated in the IES 2. The study also revealed that the majority of educational courses taught in university accounting departments do not incorporate sufficient topics to provide the required knowledge, and some study plans of universities within the study sample have not been consistently and continuously updated and developed. Based on these findings, the study proposes a number of recommendations, chief of which is requiring Jordanian universities to work towards the standardization of accounting education plans across Jordanian universities as a prerequisite to mitigate the disparity in the results of university competency test among Jordanian universities. In pursuit of this recommendation, this study presents a suggested model for accounting study plan that complies with both IES 2 and the requirements of The Higher Education Accreditation Commission.