IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v69y2024ics0748575124000460.html
   My bibliography  Save this article

Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities

Author

Listed:
  • Youssef, Mayada A.
  • Awad Alghizzawi, Moawiah
  • Almaqtari, Faozi A.
  • El-Sayed, Heba
  • Moustafa, Esam

Abstract

This study examines the relationship among change management, transformational leadership, organizational culture, and faculty members’ commitment to accounting curriculum change in universities accredited by the Association to Advance Collegiate Schools of Business (AACSB) in the United Kingdom (UK) and the United Arab Emirates (UAE). Survey data were collected from accounting faculty members in the UK and UAE (n = 202) and analyzed using structural equation modeling. The results are interpreted using Hofstede’s cultural dimensions. This paper contributes to understanding faculty commitment to curriculum changes at AACSB-accredited universities in the UAE and UK by providing empirical evidence that change management positively influences faculty affective and normative commitments, with a greater impact in the UAE. It reveals the nuanced effects of transformational leadership on faculty commitments across cultural contexts. It challenges previous assumptions about organizational culture’s impact on commitment to change, and highlights the importance of demographic factors such as gender and academic rank. The study emphasizes the critical role of long-term accreditation and offers practical recommendations for culturally sensitive change management strategies, while also identifying areas for future research to address its limitations. This study contributes significantly to the literature on change management and academic accounting education. It also has practical implications for higher education institutions who are considering changing their accounting curricula, particularly for accreditation purposes.

Suggested Citation

  • Youssef, Mayada A. & Awad Alghizzawi, Moawiah & Almaqtari, Faozi A. & El-Sayed, Heba & Moustafa, Esam, 2024. "Key factors affecting faculty commitment toward accounting curriculum change: Differences between UAE and UK AACSB-accredited universities," Journal of Accounting Education, Elsevier, vol. 69(C).
    • Handle: RePEc:eee:joaced:v:69:y:2024:i:c:s0748575124000460
    DOI: 10.1016/j.jaccedu.2024.100930
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575124000460
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2024.100930?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Paul de Lange & Brendan T. O’Connell & Meredith Tharapos & Nicola Beatson & Heinrich Oosthuizen, 2023. "Accounting graduate employability: employer perspectives on skills and attributes of international graduates," Accounting Education, Taylor & Francis Journals, vol. 32(3), pages 249-277, May.
    2. Youssef, Mayada Abd El-Aziz & Eid, Riyad & Agag, Gomaa, 2022. "Cross-national differences in big data analytics adoption in the retail industry," Journal of Retailing and Consumer Services, Elsevier, vol. 64(C).
    3. Tung, Dao Duy, 2020. "A model of organizational culture for enhancing organizational commitment in telecom industry: Evidence from Vietnam," OSF Preprints hqz8a, Center for Open Science.
    4. Azman ISMAIL & Mohd Hamran MOHAMAD & Hassan Al-Banna MOHAMED & Nurhana Mohamad RAFIUDDIN & Karen Woon Pei ZHEN, 2010. "Transformational and Transactional Leadership Styles as a Predictor of Individual Outcomes," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 6(6(547)), pages 89-104, June.
    5. Mayada Abd El-Aziz Youssef & Essam Moustafa, 2015. "Societal institutions and control system characteristics: empirical evidence from the UAE," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 6(2), pages 268-291, September.
    6. Hassan Damerji & Anwar Salimi, 2021. "Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting," Accounting Education, Taylor & Francis Journals, vol. 30(2), pages 107-130, March.
    7. Roderick D. Iverson & Donna M. Buttigieg, 1999. "Affective, Normative and Continuance Commitment: Can the ‘Right Kind’ of Commitment be Managed?," Journal of Management Studies, Wiley Blackwell, vol. 36(3), pages 307-333, May.
    8. Mayada Abd El-Aziz Youssef & Habib Mahama, 2021. "Does business intelligence mediate the relationship between ERP and management accounting practices?," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 17(5), pages 686-703, June.
    9. Ralph Adler & Markus Milne & Carolyn Stringer, 2000. "Identifying and overcoming obstacles to learner-centred approaches in tertiary accounting education: a field study and survey of accounting educators' perceptions," Accounting Education, Taylor & Francis Journals, vol. 9(2), pages 113-134.
    10. Duff, Angus & Marriott, Neil, 2017. "The teaching-research gestalt in accounting: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 49(4), pages 413-428.
    11. Vangelis Tsiligiris & Dorothea Bowyer, 2021. "Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education," Accounting Education, Taylor & Francis Journals, vol. 30(6), pages 621-649, November.
    12. Maryam Meshkat & Reza Nejati, 2017. "Does Emotional Intelligence Depend on Gender? A Study on Undergraduate English Majors of Three Iranian Universities," SAGE Open, , vol. 7(3), pages 21582440177, August.
    13. Douglas Howcroft, 2017. "Graduates’ vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap," Accounting Education, Taylor & Francis Journals, vol. 26(5-6), pages 459-481, November.
    14. Christine Yap & Suzanne Ryan & Jackie Yong, 2014. "Challenges Facing Professional Accounting Education in a Commercialised Education Sector," Accounting Education, Taylor & Francis Journals, vol. 23(6), pages 562-581, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Komarev, Iliya & Preobragenskaya, Galina, 2022. "A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)," Journal of Accounting Education, Elsevier, vol. 59(C).
    2. Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga, 2023. "The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-48, March.
    3. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).
    5. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    6. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    7. Wilkin, Carla L., 2022. "Developing critical reflection: An integrated approach," The British Accounting Review, Elsevier, vol. 54(3).
    8. Rehman, Anisur & Behera, Rajat Kumar & Islam, Md Saiful & Elahi, Yasir Arafat & Abbasi, Faraz Ahmad & Imtiaz, Asma, 2024. "Drivers of metaverse adoption for enhancing marketing capabilities of retail SMEs," Technology in Society, Elsevier, vol. 79(C).
    9. Audrone Dumciene & Saule Sipaviciene, 2021. "The Role of Gender in Association between Emotional Intelligence and Self-Control among University Student-Athletes," IJERPH, MDPI, vol. 18(22), pages 1-12, November.
    10. Liu, Chih-Hsing & Dong, Tse-Ping & Vu, Ho Tran, 2023. "Transformed virtual concepts into reality: Linkage the viewpoint of entrepreneurial passion, technology adoption propensity and advantage to usage intention," Journal of Retailing and Consumer Services, Elsevier, vol. 75(C).
    11. Lutfi, Abdalwali & Alrawad, Mahmaod & Alsyouf, Adi & Almaiah, Mohammed Amin & Al-Khasawneh, Ahmad & Al-Khasawneh, Akif Lutfi & Alshira'h, Ahmad Farhan & Alshirah, Malek Hamed & Saad, Mohamed & Ibrahim, 2023. "Drivers and impact of big data analytic adoption in the retail industry: A quantitative investigation applying structural equation modeling," Journal of Retailing and Consumer Services, Elsevier, vol. 70(C).
    12. Chara Papoutsi & Irene Chaidi & Athanasios Drigas & Charalabos Skianis & Charalampos Karagiannidis, 2022. "Emotional Intelligence and ICTs for Women and Equality," Technium Social Sciences Journal, Technium Science, vol. 27(1), pages 253-268, January.
    13. Kashifa Yasmin & Najib Ahmad Marzuki, 2015. "Impact of Organizational Commitment on Intention to Quit Among Psychaitric Nurses: Evidence from Pakistan," International Journal of Learning and Development, Macrothink Institute, vol. 5(4), pages 89-102, December.
    14. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    15. Broccardo, Laura & Tenucci, Andrea & Agarwal, Reeti & Alshibani, Safiya Mukhtar, 2024. "Steering digitalization and management control maturity in small and medium enterprises (SMEs)," Technological Forecasting and Social Change, Elsevier, vol. 204(C).
    16. Agag, Gomaa & Eid, Riyad & Chaib Lababdi, Houyem & Abdelwahab, Mohamed & Aboul-Dahab, Sameh & Abdo, Said Shabban, 2024. "Understanding the impact of national culture differences on customers’ online social shopping behaviours," Journal of Retailing and Consumer Services, Elsevier, vol. 79(C).
    17. Alshehri, Abdullah, 2025. "When the recipe is more important than the ingredients, understanding factors affecting customer loyalty in unmanned convenience store using fsQCA," Journal of Retailing and Consumer Services, Elsevier, vol. 82(C).
    18. Margaret Healy & Maeve McCutcheon, 2010. "Teaching with Case Studies: An Empirical Investigation of Accounting Lecturers' Experiences," Accounting Education, Taylor & Francis Journals, vol. 19(6), pages 555-567.
    19. Abdalwali Lutfi & Akif Lutfi Al-Khasawneh & Mohammed Amin Almaiah & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Adi Alsyouf & Mahmaod Alrawad & Ahmad Al-Khasawneh & Mohamed Saad & Rommel Al Ali, 2022. "Antecedents of Big Data Analytic Adoption and Impacts on Performance: Contingent Effect," Sustainability, MDPI, vol. 14(23), pages 1-23, November.
    20. Vanessa Crawford & Mark Brimble & Brett Freudenberg, 2024. "Can work integrated learning deliver employability? International post‐graduate accounting students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1061-1082, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:69:y:2024:i:c:s0748575124000460. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.