| Popis: |
Publisher Summary This chapter describes the enhancement of accounting education in Iran. A survey of practicing accountants, and educators in Iran was conducted to compile the necessary information for this study. The survey questionnaire was developed in Farsi based upon Novin, and Bakers survey instrument. Thirty-five practicing Iranian accountants who had a considerable familiarity with the accounting education, and practice of Iran participated in the study. The accounting education in Iran is based on the accounting curriculum in the United States, resulting in at least three major problems. The main emphasis of accounting education in Iran, as in the United States, is on financial accounting. Based upon the economic and political structure of Iran, more emphasis needs to be placed on governmental, tax, cost, and managerial accounting. A large portion of the subjects taught in accounting courses are not applicable to Iran's needs, simply because Iran's business and economic environment is not as sophisticated as western countries. |
