Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia

Youcef MAMECHE; Mohamed Ali OMRI; Najet HASSINE

Year 2020, Volume 20 , Issue 85, Pages 225 - 246 2020-02-05

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Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia

Youcef MAMECHE ^[1] , Mohamed Ali OMRI ^[2] , Najet HASSINE ^[3]

Purpose: International literature shows that employability skills of accounting graduates are considered as a major issue in the economies of the 21st. The literature on accounting education shows that little research has been conducted on Arab students in the North Africa region. Studies on accounting education research have used different techniques and methods, but Partial Least Squares–Structural Equation Modeling (PLS-SEM) has gained very little concern. The present study aims to empirically assess the employability skills of accounting graduates under Accounting International Education Standards (IESs) in Tunisia as a MENA country. Research Methods: In this study, cross-sectional design with a questionnaire survey is adopted to obtain the perception of different respondents. Our study was based on multi-stakeholder analysis and a survey of 419 respondents, including university teachers, professional accountants and recent graduates in Tunisia. PLS-SEM was performed with Lisrel 8.8, using maximum likelihood estimates, to test the hypothesized models. Findings: The findings showed that the accounting education program in Tunisia allowed the development of intellectual, organizational and general skills significantly. However, interpersonal and communication skills were considered as the weak link of the accounting education program in Tunisia with the agreement of all respondents. In addition, divergent views were noted regarding the ability of the Tunisian accounting education program to develop technical and functional skills and personal skills. Implications for Research and Practice: These findings have implications for accounting academics in different universities, different employers and the target government authorities as well as the target IFAC member bodies.

IESs, PLS-SEM, employability skills, Tunisia

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Primary Language	en
Subjects	Social
Journal Section	Articles
Authors	Orcid: 0000-0001-7329-030X Author: Youcef MAMECHE Institution: Northern Border University Country: United Arab Emirates Orcid: 0000-0002-2717-3994 Author: Mohamed Ali OMRI Institution: Northern Border University Country: United Arab Emirates Orcid: 0000-0003-3188-3443 Author: Najet HASSINE Institution: University of Tunis Country: Tunisia
Dates	Publication Date : February 5, 2020

Bibtex	`@research article { ejer686076, journal = {Eurasian Journal of Educational Research}, issn = {1302-597X}, eissn = {2528-8911}, address = {}, publisher = {Anı Yayıncılık Eğitim ve Danışmanlık Ltd. Şti.}, year = {2020}, volume = {20}, pages = {225 - 246}, doi = {}, title = {Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia}, key = {cite}, author = {Mameche, Youcef and Omrı, Mohamed Ali and Hassıne, Najet} }`
APA	Mameche, Y , Omrı, M , Hassıne, N . (2020). Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia . Eurasian Journal of Educational Research , 20 (85) , 225-246 . Retrieved from https://dergipark.org.tr/en/pub/ejer/issue/52308/686076
MLA	Mameche, Y , Omrı, M , Hassıne, N . "Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia" . Eurasian Journal of Educational Research 20 (2020 ): 225-246 <https://dergipark.org.tr/en/pub/ejer/issue/52308/686076>
Chicago	Mameche, Y , Omrı, M , Hassıne, N . "Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia". Eurasian Journal of Educational Research 20 (2020 ): 225-246
RIS	TY - JOUR T1 - Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia AU - Youcef Mameche , Mohamed Ali Omrı , Najet Hassıne Y1 - 2020 PY - 2020 N1 - DO - T2 - Eurasian Journal of Educational Research JF - Journal JO - JOR SP - 225 EP - 246 VL - 20 IS - 85 SN - 1302-597X-2528-8911 M3 - UR - Y2 - 2020 ER -
EndNote	%0 Eurasian Journal of Educational Research Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia %A Youcef Mameche , Mohamed Ali Omrı , Najet Hassıne %T Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia %D 2020 %J Eurasian Journal of Educational Research %P 1302-597X-2528-8911 %V 20 %N 85 %R %U
ISNAD	Mameche, Youcef , Omrı, Mohamed Ali , Hassıne, Najet . "Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia". Eurasian Journal of Educational Research 20 / 85 (February 2020): 225-246 .
AMA	Mameche Y , Omrı M , Hassıne N . Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia. Eurasian Journal of Educational Research. 2020; 20(85): 225-246.
Vancouver	Mameche Y , Omrı M , Hassıne N . Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia. Eurasian Journal of Educational Research. 2020; 20(85): 225-246.
IEEE	Y. Mameche , M. Omrı and N. Hassıne , "Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia", Eurasian Journal of Educational Research, vol. 20, no. 85, pp. 225-246, Feb. 2020