The Perceived Impact of Accreditation on the Quality of Academic Accounting Education : Students' Perspective

• Autorzy: Ewelina Zarzycka , Joanna Krasodomska , Michał Biernacki

Warianty tytułu

Postrzeganie wpływu akredytacji na jakość kształcenia w obszarze rachunkowości z perspektywy studentów

• Języki publikacji: EN

Abstrakty

Ostatnie lata to okres wzmożonych procesów akredytacji kierunków związanych z rachunkowością w uczelniach wyższych w Polsce przez instytucje certyfikujące zawód księgowego. Celem artykułu jest ocena jakości nauczania rachunkowości w kontekście akredytacji ACCA z punktu widzenia ich najważniejszych interesariuszy - studentów. Identyfikacja poglądów badanej grupy stanowi ważny głos w dyskusji na temat jakości kształcenia w obszarze rachunkowości oraz jej związków z praktyką. W badaniach wykorzystano kwestionariusz ankiety online. Objęto nimi 384 studentów trzech wiodących uczelni publicznych. W badaniach wzięto pod uwagę takie cechy jak: płeć, wiek, rodzaj studiów, doświadczenie zawodowe. Przeprowadzona analiza regresji pozwoliła stwierdzić, że akredytacja umiarkowanie wpływa na jakość kształcenia w zakresie rachunkowości. Studenci wskazali zmiany w zakresie wiedzy przekazywanej na zajęciach w związku z procesem akredytacji kierunków oraz trudności związane z przygotowaniem się do akredytowanych egzaminów jako istotne czynniki wpływające na jakość edukacji. Akredytacja i jej wpływ na jakość kształcenia to problem ważny i aktualny, a jednocześnie nie podejmowany w pracach naukowych. Przeprowadzone przez autorów badania stanowią próbę wypełnienia luki badawczej w tym zakresie, są także istotne dla praktyki. Ich wyniki mogą bowiem przyczynić się do lepszego zrozumienia procesów akredytacji i oczekiwań studentów w tym względzie, jak również mogą być pomocne w opracowywaniu planów studiów dla uczelni wyższych. (abstrakt oryginalny)

EN

The last few years have been a period of intensive accreditation processes concerning accounting majors in Polish universities by institutions which confirm accounting qualifications. Our paper aims to investigate the quality of academic education in the context of ACCA accreditation from the perspective of a critical stakeholder group - students. The identification of their views contributes to the ongoing discussion surrounding the quality of accounting education, and how it relates to practice. The study is based on an online survey questionnaire. There was a total of 384 responses used in the study, provided by students of three leading Polish universities. We took into consideration the characteristics of our respondents such as gender, age, type of studies, and work experience. The multiple regression analysis allows us to conclude that accreditation is a factor that moderately influences the quality of accounting education. Students indicate the subject coverage and difficulties in preparing for accredited exams as highly important factors influencing the education quality. Accreditation and its impact on the quality of education are important and current issues; at the same time, these issues have not been addressed in academic research. The presented study is an attempt to fill the gap in the literature of this field, while also being relevant for practice. The results contribute to a better understanding of accreditation processes and students' expectations. They may also be useful to more successfully design and develop accounting curricula at higher education institutions which have already been accredited or are considering such a possibility. (original abstract)

Słowa kluczowe

PL

Szkolnictwo wyższe; Kształcenie; Jakość kształcenia; Rachunkowość; Akredytacja

EN

Higher education; Learning; Quality education; Accounting; Accreditation

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2018
• Tom: 99
• Numer: nr 155
• Strony: 187-208

Twórcy

autor

Ewelina Zarzycka

• University of Lodz, Poland

autor

Joanna Krasodomska

• Cracow University of Economics, Poland

autor

Michał Biernacki

• Wrocław University of Economics, Poland

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Identyfikatory

DOI

10.5604/01.3001.0012.2943