Investigating the relationship between educational components and skill components required for accounting in Islamic Azad University

Subject Areas :

Fatemeh Rasouli ¹ , Habibollah Nakhaei ^{2 *} , Ghodratollah Talebnia ³ , Mohammad Hassan Ghanifar ⁴

1 - Ph. D. Student in Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran.
2 - Assistant Professor, Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran.
3 - Associate Professor, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
4 - Assistant Professor, Department of Educational Sciences, Birjand Branch, Islamic Azad University, Birjand, Iran

Received: 2021-03-10 Accepted : 2021-09-29 Published : 2022-06-22

Keywords: Islamic Azad University, Accounting Educational Components, Accounting Skills Components,

Abstract :

The aim of this study was to investigate the relationship between educational components and skills components required in the field of accounting in Islamic Azad University. In this study, using the Grounded theory method and interviews with experts, the components and indicators of the research were identified. In the next step, using the identified components and indicators, a quantitative questionnaire was developed and distributed and collected among the statistical sample. The reliability of the research instrument was confirmed for all components of Cronbach's alpha with a value greater than 0.7. The statistical population of the study consists of all professional professors, professional employees, and financial managers of large companies, financial analysts of stock exchanges and certified public accountants and auditors. The opinions of 160 people were selected as a statistical sample. Pearson correlation test and canonical test were used to analyze the data.Findings show that between the components of accounting education (strategic management, financial and resource management, team leadership, statistical analysis and financial and international standards - rules and regulations) with the component of accounting skills in Islamic Azad University There is a significant relationship. Also, according to the research findings, there is a significant relationship between the components of accounting skills (personality and communication skills, accounting skills, investment skills and financial knowledge, auditing knowledge and creativity) with the component of accounting education in Islamic Azad University.The results of this study show that there is a relationship between the components of accounting education and the components of accounting skills in Islamic Azad University. These two variables have only one focal point that can be interpreted and verified between them. They have this point.