Curriculum Design for Accounting Education in Nigeria

Abstract

Aims: It is typical of universities to regularly overhaul the curriculum of accounting degree programmes both at the undergraduate and postgraduate levels of study. Professional accountancy bodies also review their syllabus over time. In addition, it is common practice by professional accounting institutes, to grant exemptions to holders of accounting degrees, in writing professional exams. As such, it becomes intellectually stimulating to examine, on one hand, the cause(s) of regular curriculum review for both academic and professional accounting programmes, and on the other hand, the interconnectedness between the two. This research therefore provides answers to address these curiosities Study Design: The study obtained data through a survey research carried out in Nigeria, using questionnaire as the research instrument. Place and Duration of Study: The study was conducted in Nigeria in the year 2013. Samples were selected from six-subgroups to represent two major groups; Accounting Lecturers in Nigerian universities, postgraduate, and undergraduate accounting students represented the academic accounting education group; while accountants in industry, tutors, and students of professional accountancy exams represented the professional accounting education group. Methodology: Data were collected using questionnaire as the research instrument. Techniques in statistics such as mean, standard deviation, correlation, regression, T-test and ANOVA were used to explore the relationships among variables at 5% significance level. Results: Empirical findings were that the factors influencing curriculum design for academic and professional accounting education do not significantly differ. Conclusion: For accounting as a discipline to maintain relevance, it has to keep evolving with the changing environment.