Undergraduate Accounting Curriculum in Saudi Arabia: Perceptions of Academics and Practitioners

Abstract

<p>This study examines the accounting curriculum in Saudi Arabia. More particularly, the study evaluates the effectiveness of the accounting curriculum by canvassing the views of accounting academics and accounting practitioners. The study identifies the underlying challenges associated with the revision and implementation of the redesigned curriculum in Saudi Arabia. Pinar's (2004) theoretical framework is used to inform the data analysis. In terms of methodology, a qualitative approach was adopted and interviews were conducted to collect the data. The sample consisted of 25 accounting academics and 25 accounting practitioners. A thematic analysis approach was applied to examine the data using NVivo 12 software.</p> <p>The findings revealed that both accounting academics and practitioners perceived a significant gap in the accounting curriculum in Saudi Arabian universities. This is because the curriculum fails to develop the skills and competencies that are sought after by the labour market. Moreover, the accounting curriculum is outdated and it fails to impart practical experience. There is a lack of appropriate professional accreditation of the accounting courses taught at universities, there is an excessive focus on theoretical content and learning is summary based. These problems are compounded by the students' low proficiency in English. The introduction of new elements to the curriculum, such as English as the language of instruction, has been poorly coordinated because both students and academics lack competency and training in this area. Other factors at play include excessive bureaucracy at the Ministry of Education and poor stakeholder engagement in the redevelopment and improvement of the curriculum.</p> <p>The study contributes to the literature on curriculum development in Saudi Arabia, while informing policy on curriculum improvement and development. It identifies impediments to curriculum change in the Saudi Arabian context, while providing recommendations on how to overcome such challenges. A key limitation of the study relates to its scope, particularly its focus on academics and practitioners.</p>