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Limitations Of Outcome Based Accounting Curriculum In Ethiopia

Author

Listed:
  • MERSHA, Deresse

    (Department of Accounting and Finance, Jimma University, Ethiopia.)

  • GETAHUN, Mohammed

    (Department of Accounting and Finance, Jimma University, Ethiopia.)

Abstract

The demand for accounting profession is increasing from time to time because of the increase in complexity of the business environment. Education institutions are responsible to produce qualified and ethical accountant required by the accounting profession. Specifically, Technical and Vocational Education and training (TVET) colleges play great role in training lower and middle level accountant in Ethiopia. However, Academicians, practitioners and employers are raising concern on the quality and relevance of education and training given by TVET colleges. The major objective of this study is to examine the limitations of TVET in accounting curriculum in relation to relevance and contents of the competences included. The finding of the study showed that the existing curriculum has a lot of limitations in terms of relevance, coherence and content. As a result, the existing curriculum should be revisited in order to make it better. Classification-JEL: M4

Suggested Citation

  • MERSHA, Deresse & GETAHUN, Mohammed, 2019. "Limitations Of Outcome Based Accounting Curriculum In Ethiopia," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 23(1), pages 56-81, March.
    • Handle: RePEc:vls:finstu:v:23:y:2019:i:1:p:56-81
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    References listed on IDEAS

    as
    1. Martin Bennett & Jan Jaap Bouma & Elena Ciccozzi, 2004. "An institutional perspective on the transfer of accounting knowledge: a case study," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 329-346.
    2. Jeacle, Ingrid, 2008. "Beyond the boring grey: The construction of the colourful accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1296-1320.
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    More about this item

    Keywords

    accounting education; competence based; curriculum limitations; TVET;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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