Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements

The results of prior researches have shown that the performance of accounting education systems in universities does not meet the needs of the current complicated markets. The purpose of this study is to identify and document the needs and expectations of accounting and auditing profession (in regard to the new legal requirements) in order to provide opportunity for related authorities for revising the approaches and methods of accounting education in 1395-94. In order to collect the required data, a questionnaire was designed regarding the research nature and subject. It has three parts including: internal control system, operational auditing, and operational budgeting in the form of 63 propositions. Respondents’ opinion on the level of significance, meeting the needs of the profession by the university, and education periods of the mentioned parts were investigated using this questionnaire. The statistical population of this research includes auditors (partner, manager, senior supervisor, supervisor, and senior auditor) of the audit firms, which are a member of Iranian Association of Certified Public Accountants. Data was collected through descriptive statistics (mean and standard deviation) and inferential statistics (test t- Student, single example of independent, t-test, ANOVA test for non-parametric equivalent) and was analyzed using the spss software. The research results show that the university has not performed well in meeting the needs of the profession in the three mentioned parts and there is an expectation gap in this regard. In addition, these parts and related topics should be taught in the Master’s degree period.