Designing Accounting Education Model at the Third and Fourth-Generation Universities

The expectation from the workforce and accountants has been increased due to the social, economic, and political changes along with the rapid changes in science and technology, changes in the business environment, and the complexity of today’s businesses. Therefore, to find a response to the new expectation of businesses and expectations of society from universities, revising the accounting curricula would be essential. The main purpose of the current study is to design a comprehensive accounting education model at the third and fourth-generation universities. In this regard, the needed data gathered by the interview with the professors, experts in the field of accounting, and higher education and has been analyzed by applying a qualitative methodology called the grounded theory. After analyzing and coding the data at open, selective, and axial levels the comprehensive accounting education model at the third and fourth- generation universities has been extracted by conceptualization and abstraction. The studied research method can be implemented specifically to revise the accounting curricula and would generally affect the interaction between university and accounting major with industry and society. Also, entrepreneurship will be improved and society will move toward sustainable development.