Evaluation of outcome-based accounting education and training in selected colleges in West Oromia, Ethiopia
Purpose: The demand for accountants is increasing from time to time because of the increase in the complexity of the business environment. Higher education institutions are responsible for producing well qualified and ethical accountant required by different organisations. Specifically, Technical and Vocational education and Training (TVET) colleges play a great role in training middle and lower level accountant in Ethiopia. However, academicians, practitioner and employers are raising concern on the excellence and significance of training given in TVET colleges. The objective of this research is to evaluate the education and training in accounting offered by public and private colleges in West Oromia region, Ethiopia.
Research Methodology: This study used the cross-sectional survey to obtain the opinion of the trainee, trainers and college deans on how TVET in accounting program is performing about each of the components of CIPP model and identify the knowledge and skill gap as compared to the actual work environment. Both descriptive and inferential statistical tools were used in the analysis.
Findings: Examination of the existing TVET in accounting curriculum found that it has a limitation concerning relevance and content. The study further found that there is a lack of sufficient inputs such as an adequate number of qualified trainers, computers and Reference books. Trainers mainly use lecture methods, and there are various problems associated with continuous and summative evaluation. Therefore, it is recommended that the existing curriculum should be revisited, sufficient training inputs should be availed and cooperative training should be strengthened.Research Limitations: This research is based on the respondent’s opinion from a limited part of the country. The nationwide survey is required to conclude at the country level.
Practical Implication: the finding and recommendation given in this study can be used in strengthening TVET in accounting education and training in Ethiopia.
Originality / Value: Previous studies investigated the challenges of TVET education and training in general terms, and this specific study which focuses on TVET in accounting is the first attempt in Ethiopia.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Adaboh, S. (2014). An evaluation of the bachelor degree in accounting program in a Ghanaian private university (PhD Thesis). UK: Andrews University.
Albrecht, W. S., & Sack, R. J. (2000). Accounting education: charting the course through a perilous future. Accounting Education Series (No. 16). Sarasota, FL: American Accounting Association.
Allison, M. (2007). A commentary on professionalizing claims and the State of UK professional accounting education: some evidence. Accounting Education an International Journal, 16(1), 23-26. https://doi.org/10.1080/09639280601150947
Belete, J. B., & Dessalegn, G. M. (2011). The misalignment between accounting education and practice in Ethiopia: A resource dependence perspective. Paper presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ) Open Conference Module.
Bennett, M., Bouma, J. J. & Ciccozzi, E. (2004). An institutional perspective on the transfer of accounting knowledge: a case study. Accounting Education: an International Journal, 13(3), 329-340. https://doi.org/10.1080/0963928042000273807
Cohen, J. (1988). Statistical power analysis for the behavioral sciences. Hillsdale, NJ: Erlbaum.Dadi, L. (2014). Effectiveness of competency – based TVET Curriculum in Ethiopia: the Case of TVET Institutions of Oromia Regional State (PhD Thesis). Addis Ababa University, Ethiopia.
Edukans Foundation. (2012). Technical and Vocation Education and Training (TVET) mapping in Ethiopia final Report. Learn for work Schkoland Program for Work.
Enthoven, A. J. (1981). Accounting education in economic development management. Amsterdam: North Holland Publishing Company.
Founch, J. P. (2013). A renewed call for change in accounting education practices. International Journal of Educational Sciences, 5(2), 137-150. https://doi.org/10.1080/09751122.2013.11890071
Hsieh, W. (1999). Assessing the effectiveness of two-year banking and insurance technology programs of junior colleges in Taiwan, R.O.C.: An application of the context input process product (CIPP) evaluation model (Doctoral dissertation). Available from ProQuest Dissertations and Theses database. (UMI No. 9936933)
International Federation of accountants. (2017). International accounting education standard board: A hand book of international education pronouncement. USA.
Jeacle, I. (2008). Beyond the boring grey: the construction of the colourful accountant. Critical Perspectives on Accounting, 19(2), 1296-1320. https://doi.org/10.1016/j.cpa.2007.02.008
Kidane, F. (2012). Accounting and auditing practices in Ethiopia: review, analysis, and conclusions. EXCEL International Journal of Multidisciplinary Management Studies, 2(6), 32-43.
Killen, R. (2000). Standards-referenced assessment: Linking outcomes, assessment and reporting. Keynote address to be presented at the Annual Conference of the Association for the Study of Evaluation in Education in Southern Africa, Port Elizabeth, South Africa (pp. 26-29).
Lin, Z. J., Xiaoyan, X., & Min, L. (2005). Knowledge base and skill development in accounting education: Evidence from China. Journal of Accounting Education, 23(3), 149-169. https://doi.org/10.1016/j.jaccedu.2005.06.003
Lubbe, I., & Coetzee, S. (2018) Accounting education in Africa. Accounting Education, 27(5), 453-455. https://doi.org/10.1080/09639284.2018.1514789
Maatoug, A. G. (2014). Accounting education in Libya: an institutional perspective (PhD Thesis). UK: University of Dundee.
Madawaki. (2015). Accounting education in Nigeria universities and the changing demands of the accounting profession. Southern African Accounting Association (SAAA) And International Association for Accounting Education & Research (IAAER) Biennial Conference in East London, South Africa.
Mekonnen, Y. (2012). The status of implementing outcome‐based TVET system in Major General Mulugeta Buli Technical College: challenges and prospects (MA Thesis). Ethiopia: Addis Abeba University.
Mecrewe, N., McChlery, S., & Visser, S. S. (2014). Balancing academic and professional pedagogies: a comparative study of two accounting departments in South Africa and the UK. Teaching in Higher Education, 19(3), 276-288. https://doi.org/10.1080/13562517.2013.860103
Mihret, D. G., & Bobe, B. J. (2014). Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011). Accounting History, 19(3), 309-331. https://doi.org/10.1177/1032373214533174
Mihret, D. G., James, K., & Mula, J. M. (2009). Accounting professionalization amidst alternating state ideology in Ethiopia (Accounting History Forum Conference paper). Australia.
Ministry of Education (MOE). (2008). National Technical & Vocational Education & Training (TVET) Strategy. Addis Ababa, Ethiopia.
Ministry of Education (MOE). (2011). Guide to training, teaching and learning materials development Ethiopian TVET System. Adis Ababa.
Nassar, M., Al-Khadash, H., & Mah’d, M. (2013). Accounting education and accounting profession in Jordan: the current status and the processes of improvement. Research Journal of Finance and Accounting, 4(11), 107-120.
O’Neill, G. (2015). Curriculum design in higher education: theory to practice. Dublin: UCD Teaching & Learning. ISBN 9781905254989. Retrieved from http://www.ucd.ie/t4cms/UCDTLP0068.pdf
Onyefulu, C. N. (2001). An evaluation study of the B.Ed. Business Education programs in the University of Technology, Jamaica (Doctoral dissertation). Retrieved from ProQuest Dissertations and Theses database. (UMI No. NQ60330)
Palm, T. & Bisman, J. (2010). Benchmarking introductory accounting curricula: Experience from Australia. Accounting Education, 19. https://doi.org/10.1080/09639280903254959
Romanus, O. O., & Arowoshegbe, A. (2014). The challenges of accounting education: The Nigerian experience. Accounting and Finace Research, 3(2). https://doi.org/10.5430/afr.v3n2p129
ROSC. (2007). Report on the Observance of Standards and Codes (ROSC). Ethiopia: Addis Ababa.
Singh, G. (2004). Emerging dimensions of accounting education and research in India. India, Punjab school of management studies. Retrieved from https://www.researchgate.net/.../32233157_
Solomon, M. (2011). Challenges for Technical and Vocational Education and Training (TVET) in Ethiopia. Ethiopia: St. Marry University.
Stufflebeam, D. L. (2003). The CIPP model for evaluation. International Handbook of Educational Evaluation (pp. 31-62). Portland, Orgegon. https://doi.org/10.1007/978-94-010-0309-4_4
Stufflebeam, D. L. (2007, March). CIPP evaluation model check list: a tool for applying CIPP model (2 ed.). USA, Kalamazoo, MI: Western Michigan University.
Turner, K. F., Reed, R. O., & Greiman, J. (2011). Accounting education in crisis. American Journal of Business Education, 4(12), 39-44. https://doi.org/10.19030/ajbe.v4i12.6612
Verhoef, G., & Samkin, G. (2017). The accounting profession and education: The development of disengaged scholarly activity in accounting in South Africa. Accounting, Auditing & Accountability Journal, 30(6), 1370-1398. https://doi.org/10.1108/AAAJ-08-2015-2192
Yucel, E., Sarac, M., & Cabuk, A. (2012). Accounting education in Turkey and professional accountant candidates expectations from accounting education: Uludag University application. Business and Economics Research Journal, 3(1), 91-108.