Investigating and Evaluating Accounting Educational Resources with A Swot Approach In Iranian Conservatories
Keywords:
Evaluation, Educational Resources, Accounting, SWOT Approach, Iranian Technical SchoolsAbstract
The present study was conducted with the aim of investigating and evaluating accounting educational resources in Iranian conservatories using a SWOT approach. The present study evaluated accounting educational resources in Iranian conservatories using a SWOT analysis (Strengths, Weaknesses, Opportunities, and Threats). This research method included collecting data through semi-structured questionnaires, specialized interviews with conservatories’ teachers and administrators, and studying the content of textbooks. Data analysis was conducted with the aim of identifying internal factors (strengths and weaknesses) and external factors (opportunities and threats). Subsequently, to formulate appropriate strategies, the results of the SWOT analysis were used in such a way that strengths are strengthened, weaknesses are reduced, opportunities are exploited, and threats are minimized. This study was conducted by collecting the opinions of accounting teachers through an online questionnaire and analyzing the content of specialized and skill books. The results showed that the research findings showed that the educational resources of the accounting field in Iranian art schools have strengths such as providing basic concepts, strengthening practical skills, and providing appropriate infrastructure for teaching financial and accounting laws. However, these resources face several challenges, including inappropriate arrangement of chapters, complexity of the content of some modules, and lack of updating based on current laws and standards. In addition, the high volume of unnecessary and stereotypical materials reduces the motivation of students. In contrast, opportunities such as localization of content, inclusion of specialized software training, and utilization of modern educational technologies can improve the quality of education. However, threats such as student apathy, limited technological infrastructure, and rapid changes in financial laws and accounting standards still pose significant challenges. To address these challenges, a comprehensive review of educational resources, removal of unnecessary materials, and increase in applied training seem necessary. Finally, it is suggested that a comprehensive review of educational resources, training teachers to utilize modern technologies, and simplifying course content be put on the agenda in order to improve the quality of accounting education in Iranian technical schools.
References
W. S. Albrecht and R. J. Sack, "Accounting education: Charting the course through a perilous future," Accounting Education Series, vol. 24, pp. 1-20, 2020.
M. Glaum, "The impact of digitalization on accounting education: A systematic literature review," European Accounting Review, vol. 30, no. 2, pp. 239-263, 2021.
A. Higgins and S. P. Walker, "Integrating sustainability into accounting education: A review of the literature," Journal of Business Ethics Education, vol. 18, pp. 123-145, 2021.
Q. Wang, D. Liu, and S. Qin, "Innovation and practice of applied accounting talents training mode in local colleges and universities based on supply-side reform: Taking Shenyang Jianzhu University as an example," in 2018 2nd International Conference on Education, Economics and Management Research (ICEEMR 2018), 2018: Atlantis Press, doi: 10.2991/iceemr-18.2018.181.
N. Firoozi, "Pathology of accounting education and research in practice," in 13th International Conference on Management, Accounting, and Economic Development, 2024.
Z. D. Deylami and A. Pakzad, "Evaluating the effectiveness of accounting education in universities using the balanced scorecard," Management Accounting and Auditing Knowledge, vol. 6, no. 21, pp. 121-141, 2017.
B. Moshayekhi and S. M. Shafiepour, "Evaluating the efficiency of accounting education systems in Iranian universities using DEA," Accounting and Auditing Reviews, vol. 19, no. 67, pp. 6-8, 2012.
M. Mehrbanpour, G. Karami, and M. Jandoghi Qomi, "SWOT analysis for independent auditing profession in Iran," Accounting and Auditing Reviews, vol. 28, no. 2, pp. 359-397, 2021.
M. A. Kassim, S. Marfo, and K. Abu, "Assessing the impact of five teaching strategies on the academic performance of senior high school students in financial accounting: A case study in Wa," Social Sciences & Humanities Open, vol. 11, p. 101259, 2025, doi: 10.1016/j.ssaho.2024.101259.
R. Jamai, "Assessing the compatibility of accounting education (Master's level) with labor market needs: Perspectives of students, professors, and auditors," Research Article, 2017.
T. Wilson, "Bridging the gap between academia and industry: The role of universities in skill development," Journal of Education and Work, vol. 35, no. 4, pp. 345-362, 2022.
M. S. Adelina, J. Widodo, S. S. Dewanti, and R. Handayani, "Evaluating the online learning system in accounting major using SWOT analysis," Journal of Educational and Social Research, vol. 12, no. 6, pp. 206-206, 2022, doi: 10.36941/jesr-2022-0156.
M. Pirisagharlu, A. Tahriri, R. Hajazi, and M. Samadi Largani, "The impact of educational elements on accounting education development in Iranian universities: An oral history," Journal of Financial and Accounting Management, 2021.
S. Nayebzadeh, F. Heyrani, H. Bakhshian Bafrani, and F. Dinpejouh, "Content analysis of accounting education and its alignment with the purpose of financial information presentation," in 1st National Conference on Accounting and Management, 2013: Shiraz. [Online]. Available: https://civilica.com/doc/221183.
F. Rahnamay Roudposhti, H. Vakilifard, and S. M. Raeeszadeh, "Determining the needs and priorities of accounting course content and providing an effective model," Accounting and Auditing Researches, 2009.
M. H. Kavanagh and L. Drennan, "What skills do graduates need? A comparison of employers' and graduates' perceptions," Accounting & Finance, vol. 59, no. 3, pp. 1397-1420, 2020.
Downloads
Published
Submitted
Revised
Accepted
Issue
Section
License
Copyright (c) 2024 Somayeh Jazini Zadeh (Author); Reza sotudeh; Abbasali Haghparast, Alireza Hirad (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
