Accounting Department

Business School

Accounting Department

PhD Research Proposal

Bridging the Educational Gap in Saudi Female Accounting Teaching Practises

By: Maram

Table of Contents

Chapter # Subtitle Page No.

Chapter 1 Introduction 3

1.1 Research Significance 3

1.2 Research Purpose 4

1.3 Research Objectives 5

1.4 Research Questions 6

Chapter 2 The Higher Education System in Saudi Arabia 7

2.1 Background of Higher Education in Saudi Arabia 7

2.2 Recent improvements in the higher education sector in Saudi Arabia 7

2.3 National Commission for Academic Accreditation & Assessment 9

2.4 Standards for accreditation of higher education institutions and programmes 10

Standard 4: Learning and Teaching 11

Standard 6: Learning Resources 13

2.5 Education System Elements 14

curriculum 14

Teaching and Learning 14

Learning Outcomes 15

Assessment Methods 15

Job Readiness 16

Chapter 3 Literature Review 17

3.1 Accounting Education in Developing Countries 17

3.2 Accounting Education in Saudi Arabia 18

3.3 History of Accounting Education in Saudi Arabia 19

3.4 Accounting Education in Saudi Universities 19

3.5 Accounting Education System Elements 21

Education Input 21

curriculum 21

Teaching Methods 22

Instructor-centred Approach 24

Pedagogical approaches towards teaching IFRS-based accounting 24

Accreditation 25

Education Output 27

Assessment Methods 27

Learning Outcomes 28

Job Readiness 28

Chapter 4 Methodology 30

4.1 Theoretical Frameworks 30

4.2 Curriculum Theory 30

4.3 Instructional Theory 32

4.4 Normative Theory of Teaching 33

4.5 Study Design 34

Table 1 Time Line 36

Table 2 abbreviations 37

References 38

Chapter 1 : INTRODUCTION

1.1 Research Significance

The rationale for this study derives from the ongoing and rapid changes taking place in accounting education globally. For the purposes of this study, accounting education refers to the teaching and learning activities that occur within universities. The changes in accounting education are in response to shifting economic relationships and evolving practices by accounting firms in domestic and global markets. In turn, they point to the need for appropriately qualified and skilled accountants to take advantage of the changes taking place in the field (Liu & Vasarhelyi, 2014, pp. 1-2). While there is a significant body of research studies about accounting education in developed countries such as Australia, the United Kingdom (UK) and the United States of America (US), there is only a small body of literature concerning accounting education in the developing countries, especially in the Middle East. The extent of the gap in the literature has been quantified by Goddard (2010) who found that only 1.1% of accounting research was conducted in developing countries. Regarding Saudi Arabia specifically, Alfahad (2012) has pointed to current pressures on accounting education to reform its programmes in order to keep pace with changes in the profession (p.1268) due to the dynamic and rapid nature of advances in information technology (IT). In addition, AlMotairy and Stainbank (2014) reported that Saudi Arabia does not adequately meet International Education Standards (IES) in its programmes to accounting students, particularly in relation to professional skills, ethics and values. The authors concluded from their findings that Saudi Arabias transition to the International Financial Reporting Standards (IFRS) was weakened because of these shortfalls.

In response to this gap in the literature, this research study is being undertaken to better understand accounting education in Saudi Arabia and how it can be improved to enhance the quality of accounting degree programs, and the outcomes for accounting graduates. Moreover, this research is important for both accounting education institutions in Saudi Arabia specifically, as well as developing countries more broadly, because it will provide new insights into the implications of the cultural, political, economic and ideological aspects of Saudi Arabia on accounting education (Hopper, Tsamenyi, Uddin, & Wickramasinghe, 2009). The potential outcome of such new insights will be to identify the key accounting education issues for countries with a developing economy such as Saudi Arabia and to shape the direction policy makers and regulators may take to improve education programmes and outcomes.

1.2 Research Purpose

This research focuses on improving the accounting education model in Saudi Arabia. The intended improvements will look to better account for the social, political and institutional environments of the country and to give focus to the predicted changes in these environments as outlined in the Saudi Governments Vision 2030 plan. Focusing on the development of an accounting education model is justified given that accountants play a vital role in the economic development of Saudi Arabia as prescribed in the Vision 2030 plan.

Importantly, any changes to accounting education in Saudi Arabia should be informed by a strong evidence base provided through rigorous empirical research (Apostolou, Dorminey, Hassell, & Rebele, 2017). Such evidence forms the foundation of a developing knowledge base of accounting education theory and practice that is crucial for progress to be made in the field (Apostolou et al., 2017). However, such evidence-based processes to renew and further develop accounting education have traditionally been absent from the Saudi Arabian context (Srdar, 2017).

The current study will provide an assessment of the extent to which the current teaching and learning practices implemented in accounting education courses in Saudi universities meet the needs of students and other stakeholders. Such teaching and learning practices include, but are not limited to, instructor-centred versus student-centred approaches, independent learning activities, group work, formative and summative assessment procedures and the like (see Section 3.5 for further details). Based on the outcomes of this assessment, this study also aims to develop evidence-based recommendations for the design of a new model to improve course delivery to better meet the needs of contemporary accounting students. The intention of this study is to provide the evidence and knowledge base to create accounting education curricula that properly equips accounting graduates in Saudi Arabia with the knowledge and skills to manage the economic growth of the nation.

1.3 Research Objectives

To achieve the overarching purpose of this research the following four research objectives are identified and described:

1.Investigate and assess the current status of the teaching and learning practices implemented in Saudi accounting education courses based on the experiences of key stakeholder groups.

Accessing the views and experiences of key stakeholders from the targeted research field is vital to generating a rich data set to understand the research phenomenon (Creswell & Plano Clark, 2017, p. 7). This study uses multiple data collection methods (as described in the methodology section) to investigate and analyse the views and experiences of current stakeholders in the Saudi accounting education sector. This will contribute significantly to the academic understanding of how current education methods impact directly on the skills and knowledge development of graduates as well as identify specific areas in need of improvement based on their actual experience.

2.Evaluate the teaching and learning practices implemented in Saudi accounting education university courses

The rationale for this research objective is based on the view that only by evaluating the current education system to identify its strength, weaknesses, opportunities and threats can decisions be properly informed regarding what changes need to be made, and why such changes should be made, to develop a modified accounting education system that specifically addresses the needs of the Saudi Arabian context.

3.Identify the cultural, political and ideological factors to influence the teaching and learning practices in Saudi accounting education courses

Comparing and contrasting the current teaching and learning practices in Saudi accounting education courses with a western accounting education practices will help to identify the possible cultural, political, economic and ideological factors unique to Saudi Arabia as a developing country. It will also enable an analysis of the suitability of western accounting education practices and processes for implementation in Saudi higher education accounting courses.

4.To evaluate/benchmark the suggested modifications to the accounting education programmes based on two factors: Perceptions of Saudi Arabian stakeholders and congruence with western accounting education systems

Theories relating to education programme implementation suggest there are three key outcomes to focus on when attempting to develop and implement a new accounting education program: describing how the research can be transferred into practice; explaining what will influence the implementation outcomes; and evaluating the implementation process (Nilsen 2015). The overall objective in this project is to determine the procedures required to develop a modified model of accounting education delivery that helps to satisfy the first two outcomes above.

1.4 Research Questions

The research questions to be answered in this study are:

1.How should the teaching and learning practices in accounting education courses be structured in Saudi Arabia?

2.How, and by whom, should the suggested alterations be implemented?

Chapter 2 : THE HIGHER EDUCATION SECTORIN SAUDI ARABIA

The Kingdom of Saudi Arabia is a sovereign Arab Islamic State located at the heart of the Arabian Peninsula between three continents; namely, Asia, Africa and Europe. The geographical significance of Saudi Arabia is evidenced by the fact that its territory accounts for 80% of the Arabian Peninsula (Alhazmi, 2017). With the mainland measured at 2,149,640 square kilometres, mostly desert, Saudi Arabia is approximately one-fifth of the size of the United States (US). As such, Saudi Arabia is the largest country in the Middle East, the second largest country in the Arab World, and the 14th largest in the world (MFA, 2015).

2.1 Background of Higher Education in Saudi Arabia

Saudi Arabia placed importance on higher education from the time the Holy Cities of Mecca and Medina emerged as the centres of Islamic knowledge for dissemination to the world (Bashshur, 1973; cited in Saleh, 1986). Islam promotes education. The title of the Holy Book of Muslims, the Quran, is derived from the word meaning reading, and the first verse of Quran calls upon all people to learn how to read and write. As an Islamic nation, Saudi Arabia promotes and values education (Saleh, 1986). It is said by the Prophet Muhammad that gaining knowledge and wisdom is compulsory for every Muslim (Wafi, 1967). Islam also encourages people to inquire and learn. The Quran and the Prophet Muhammad also emphasised the importance of disseminating knowledge to people (Saleh, 1986). Hence, primary, secondary and tertiary level education is provided to students for free per a policy of the Kingdom of Saudi Arabia (1970).

In 1975, Saudi Arabia established the Ministry of Higher Education (MHE). The first Institution of Higher Education was established in Makkah in 1949, and the second Institution of Higher Education was established in Riyadh in 1953 (Alfahad, 2014). According to Smith and Abouammoh (2013), the first university in the Arabian Peninsula was King Saud University, established in Saudi Arabia in 1975. The MHE is responsible for managing and overseeing the universities.

2.2 Recent improvements in the higher education sector in Saudi Arabia

Saudi Arabia continues to expand and improve its higher education sector. The growing Saudi economy and the push for a more progressive society is driving the need for a more highly educated labour force (Smith & Abouammoh, 2013). In turn, a more highly educated labour force can only be created with proper education, so the demand for higher education is also increasing (Smith & Abouammoh, 2013). To address this issue, the Ministry of Education (1980) extended the capacity of existing universities and established new institutions. According to Darandari (2009), the push to initiate reforms in the higher education sector has also been driven by the increasing demands of students to have access to educational programs that are comparable to international best practice.

The changes to the higher education sector undertaken by the Saudi government are impressive. There are currently around 34 universities in the Kingdom, up from just eight in 2000. In 2011, the total number of faculty members across all universities was 48,000, and the total number of students was 1.5 million. This is compared to 26,000 faculty members in 2005 and 573,000 students in 2004 (SAMA, 2007; p.200; SAMA, 2012; p. 162). In 2014, 80 billion Saudi riyals ($21.33 billion) was the allocated budget for higher education as compared to 23.4 billion riyals in 2008 (Riyadh Office, 2013). The higher education sector in Saudi Arabia is currently ranked 28 out of 128 countries in the world (INSEAD, 2016).

The Centre for Higher Education Research and Studies (CHERS) established in 1999, the Centre for Higher Education Statistics established in 2005, the National Centre for Assessment in Higher Education (NCHAE) established in 2001, and the National Commission for Academic Accreditation and Assessment (NCAAA) established in 2004 support MHE in managing and overseeing the Saudi higher education sector (Smith & Abouammoh, 2013, p. 4).

Furthermore, more than 20,000 Saudis from all over the country enrolled in the first electronic university in Saudi Arabia in 2011. The electronic university was established to provide more citizens with access to higher education, particularly people living in remote areas or working full-time. The MHE recognised that online education platforms were needed in Saudi Arabia to better support high school graduates to pursue further study. Indeed, given the increasing number of high school graduates from both public and private sector schools, it was increasingly important to establish an online education platform in Saudi Arabia to address the growing demand for higher education from students (Hamdan, 2014).

2.3 National Commission for Academic Accreditation & Assessment

The MHE in Saudi Arabia is committed to ensuring that Saudi universities attain standards in higher education that are competitive and reflect international best practice (Smith & Abouammoh, 2013, p. 8). Indeed, the push to initiate reform in the higher education sector has been driven to some extent by the increasing demands of students to have access to educational programs that are comparable to international best practice (Darandari, 2009). The progress being made by the MHE towards improving teaching and learning outcomes in the higher education sector is evidenced in the formal frameworks that have been developed and implemented to facilitate quality improvement processes at Saudi universities. For instance, responsibility for accrediting institutions, implementing appropriate assessments and maintaining proper quality programs is assigned to the NCAAA, established in 2004. The Commission is tasked with ensuring that the post-secondary education is at par with international best practice and that all institutions have clearly stated standards of practice combined with appropriate student learning outcomes (NCAAA 2009).

Universities are accountable to the NCAAA for their accreditation and quality assurance outcomes (Al-Eisa and Sahab 2006). In turn, a key objective of this body is to facilitate continuous learning and better strategic planning and leadership by the education service providers (Alsaleh, 2006). The NCAAA is also responsible for administering the National Qualification Framework (NQF) which aims to ensure high-quality teaching and learning in post-secondary education, and that such education corresponds to the demands of the Saudi Arabian labour market (NCAAA, 2009). According to Smith and Abouammoh (2013, p.113), implementation of the NQF in Saudi higher education institutions is supported through the creation of quality control centres and the appointment of appropriately qualified deans to oversee the application of the quality assurance protocols within the universities. Moreover, the performance indicators embedded in the NQF have the potential to improve outcomes for higher education institutions by promoting the measurement of specific achievements (Asif & Searcy, 2014; Badri et al. 2016).

In Saudi universities, behaviourist learning theory principles have traditionally be applied with an emphasis on rote learning and recall (Smith & Abouammoh, 2013 pp. 61-62). The NCAAA was partly established to more clearly define student learning outcomes and to facilitate the implementation of better teaching and learning practices and the use of improved assessment methods (Almusallam, 2007).

To develop the teaching and learning methods, academic staff have started to use technology such as e-mails, smart-boards, learning management systems and the internet (Smith & Abouammoh, 2013 pp. 73, 80). In addition, the e-learning management system used by faculty members in universities in Saudi Arabia is JUSUR, which in Arabic means bridges. The faculty members realise the importance of utilising technology in the process of educating the students as it improves their overall competencies and technological skills (Fortune, et al., 2006). Moreover, online learning platforms provide efficient and effective pathways for teacher-student communication and the distribution of learning resources (Hamdan, 2014).

Use of the internet for learning also engages Saudi students in a less traditional and arguably more demanding learning process. To explain, the students have much easier access to journals and scientific papers to research information, and also to social media forums to exchange ideas and participate in collaborative learning (Broadbent & Poon, 2015). This can promote more self-directed learning by the students as well as a more student centred approach to knowledge creation (Broadbent & Poon, 2015). Hence, it may also be argued that Saudi students conceptualisations of learning continues to advance (Alenezi, 2012; Seghayer, 2013).

Lastly, the MHE understands the importance of improving the international competitiveness of Saudi universities, as well as the importance of improving the teaching and learning methods so that Saudi graduates are well equipped with the necessary skills and knowledge to enter into global labour markets (Onsman, 2010). As a result, many technology incubators, scientific research units and a research park have been established by the MHE (Smith & Abouammoh, 2013, p. 7). They include the Deanship of Scientific Research (DRS), the Center of Research Excellence, National Technology and Innovation Plan (NSTIP), and the Center for Higher Education Research and Studies (CHERS) (Smith & Abouammoh, 2013 pp. 95, 100).

2.4 Standards for accreditation of higher education institutions and programmes

Although the NCAAA provides support to higher education institutions to plan for, and implement, quality teaching and learning programmes, the institutions themselves remain accountable for the quality of their programmes and learning activities (NCAAA, 2009). Quality assurances relate to the standards laid down by the NCAAA and their achievement is crucial to each institutions ongoing accreditation. Accreditation is only granted to institutions that meet the 11 standards set out in each of the following two documents: Standards for Quality Assurance and Accreditation in Higher Education Programmes (NCAAA, 2015b); and Standards for Quality Assurance and Accreditation in Higher Education Institutions (NCAAA, 2015a).

Notwithstanding the importance of all 11 standards in each document for institutions and programmes collectively to gain a comprehensive insight into the quality expectations underpinning Saudi higher education institutions, Standards 4 and 6 are of particular interest to this research project. The following section provides details of these two standards and explains their importance to the proposed research.

Standard 4: Learning and Teaching

At the institutional level, Standard 4 expresses the requirement for higher education institutions to have an effective system for ensuring that all programmes meet high standards of learning and teaching (NCAAA, 2015a, p. 20). The recommended pathway towards meeting this quality standard places emphasis on the implementation of curricula that properly prepare graduates for professional life, the delivery of planned and coherent learning experiences, and regular monitoring and evaluation of institutional processes and practices in the pursuit of quality improvement (NCAAA, 2015a).

At the programme level, the learning and teaching quality expectations in Saudi higher education institutions are tied to the NQF (NCAAA, 2009). As mentioned above, the framework provides educators with clear benchmarks for best-standard student learning outcomes including well-developed effective written and verbal communication skills, proficiency in the use of information technology, suitable depth of understanding of the subject content, well-developed skills sets, and a commitment to lifelong learning (NCAAA, 2009). This is in contrast to the programme accreditation process for universities in Australia, which are grated self-accrediting authority (TEQSA, 2018).

In Saudi Arabia, the key objective in applying the NQF to the design of the learning programmes is to ensure that the student learning outcomes are consistent with the requirements for employment or professional practice. As such, this standard aims to address both academic and social concerns. A key social issue in Saudi Arabia is youth unemployment, with the rate youth unemployment being one of the highest among the Gulf Cooperation Countries (GCC) (Nair 2017). Statistics reveal that unemployment in Saudi Arabia during 2017 was at 12.8%, with the highest percentage of Saudi job-seekers aged 25-29 years (34%), half of which were university graduates (Arab News, 2017). In terms of accounting graduates specifically, many are unable to secure employment in their selected field because they do not possess the relevant skills for the workplace (Albader, 2015).

In turn, Standard 4 reflects the Saudi governments initiative to improve employment and professional practice outcomes for Saudi students by ensuring the quality of the learning programmes provided across the higher education sector. This is reflected in the wording of the standard, which requires that the learning standards embedded in higher education programmes must be assessed and verified through appropriate processes and benchmarked against demanding and relevant external reference points (NCAAA, 2015b, p. 17).

Regarding the teaching staff, Standard 4 focuses on ensuring educators are appropriately qualified to fulfil their teaching responsibilities, have a broad repertoire of teaching strategies, and are committed to ongoing professional development to improve the quality of their teaching (NCAAA, 2015b). It is clearly established in the literature on effective pedagogy that the qualifications and skills of educators are important predictors of teacher effectiveness (Stronge 2018). This is because they point to the depth of understanding and level of expertise the teacher has in relation to the subject being taught, as well as the types of skills sets she or he is likely to possess to improve learning outcomes for students (Stronge 2018).

Standard 4 also places particular emphasis on the regular monitoring and evaluation of both the learning programmes being implemented and the expertise of the teachers to facilitate optimal programme outcomes. As stated by the NCAAA (2015b), regular and appropriate evaluations of the effectiveness of planned strategies and the extent to which intended learning outcomes are being achieved are vital to identifying quality issues and to taking appropriate and timely action to make improvements (p. 18).

Standard 4 Learning and Teaching is important to the proposed research because it underpins the design and implementation of the accounting education programmes provided to Saudi university students to prepare them for a career in accounting. Crucially, it provides a framework through which to understand the alignment between the learning outcomes and teaching practices embedded within the provision of accounting education. In addition, it provides a set of parameters which can be used to evaluate the quality of the programming and teaching practices to inform decisions about how the provision of accounting education in Saudi Arabia can be improved.

Standard 6: Learning Resources

The selection and utilisation of learning resources in education settings plays an integral role in the effectiveness of the learning programme and the enriched learning experiences of students (Prince Edward Island Department of Education, 2008).

At both the programme and the institutional level, Standard 6 requires that the learning resource materials utilised to facilitate student learning are adequate for the requirements of the programme and the courses offered within it (NCAAA, 2015b, p.29). Importance is also placed on ensuring appropriate level resources are accessible to all students when required and that the resources being utilised are properly evaluated by students and teaching staff (NCAAA, 2015). In addition, Standard 6 requires that students are provided with the appropriate level of support to maximise the effectiveness of the learning resources to meet the students learning needs. This includes ensuring access to adequately equipped libraries or resource centres on university campuses, including the availability of up-to-date computer equipment and other technology resources (NCAAA, 2015).

Standard 6 is important to this research project as it points to the role that education infrastructure and learning materials play in ensuring the provision of accounting education in Saudi Arabia is both relevant and useful to students. A key point of interest in the proposed research is the extent to which higher education accounting courses provide students with knowledge and skills relevant to modern accounting practices and global market conditions. In turn, investigating the learning resource issues and needs for accounting education in Saudi Arabia will help to identify areas in need of modification.

2.5 Education System Elements

The current study acknowledges that education systems involve the implementation of complex programs in which numerous factors and activities interact to create student learning outcomes. For the purposes of this PhD project, accounting education courses in Saudi Arabia are characterised as the implementation of a set activities, which are focused on teaching practices, learning outcomes and assessment methods. The ultimate aim of this program of activities is the creation of job-ready graduate accountants. The PhD project is focused on these specific aspects of the accounting education courses because they are clearly regulated by the MHE, they represent systematic drivers of student learning as well as student success, and are assessable against international best practice.

Curriculum

In general, curriculum design refers to the learning activities and protocols embedded in the teaching methods implemented in the education institution (Tedesco, Opertii, & Amadio, 2014). Put simply, curriculum design determines what educators should teach and how. Implied in this definition of curriculum design is that the educational institution will have systems in place to adequately transfer the learning content to students (Hamdan, 2015 p. 149). In terms of curriculum design in the higher education sector in Saudi Arabia, it is broadly expected that future developments and restructuring of the curricula will reflect the Vision 2030 announced by (HRH) Prince Mohammed bin Salman to, in part, prepare graduates with the skills and attitudes they require to both adapt to and contribute to social progress and change (Yusuf, 2017). Undertaking an assessment of the accounting education curricula being implemented at Saudi Arabian Universities is important as it will provide an understanding of the structural framework underpinning the accounting education course. This understanding can then be used to better inform the evaluation of the teaching practices and learning outcomes.

Teaching and learning

It is broadly acknowledged in the literature on pedagogy that student learning preferences both influence and are influenced by teaching style, and that teaching style both influences and is influenced by student learning preferences (Entwistle & Ramsden, 2015; OByrne, Dripps, & Nicholas, 2015; West, Loftin, & Snyder, 2017). As Entwistle and Ramsden (2015) explain, the fact that students can vary markedly in their preferred modes of input and output has significant implications for the teaching strategies employed by the teacher. Moreover, such variations in learning preferences point to the importance of teachers possessing a broad repertoire of teaching approaches and the skills to implement them effectively to meet the needs of individual learners (West et al., 2017). This is reflected in the Saudi NQF and its recognition that the learning expectations of students extend beyond the acquisition of knowledge and that diverse teaching strategies are needed to meet these expectations (NCAAA, 2009). Assessing the expectations of accounting students and the strategies employed by teachers implemented to meet them is important to this study due to the integral role they play in shaping the design and implementation of accounting education programmes.

Learning outcomes

Carefully crafted learning outcomes enable an accurate assessment of whether students have attained the relevant knowledge and skills related to the chosen area of study (Hamdan, 2015). This is reflected in the emphasis placed by the NCAAA (2015b) on ensuring that learning outcomes embedded in Saudi Arabian higher education programmes are appropriate to the requirements of the National Qualifications Framework and standards in similar programmes at other comparable institutions (p. 16). The MHE requires institutions to develop clear learning outcome sets that enable graduates to meet the labour force demands and expectations within the Saudi context. An assessment of the stated learning outcomes of accounting education courses in Saudi Arabia is important to this study because it will provide insights into the nature of the alignment between the core elements of education service delivery. Specifically, the assessment will inform this study of how well the utilised learning activities and teaching practices provide accounting students with opportunities to develop and demonstrate their learning. Moreover, it will allow this study to better understand the components of job readiness emphasised, taught and assessed in the accounting curriculum.

Assessment Methods

Universities around the world are increasingly required to demonstrate evidence that their learning programmes meet agreed standards and benchmarks relating to quality practice and improvement (Almuntashiri, Davies, & McDonald, 2016). In the Saudi higher education sector, assessment practices can be separated into two distinctive themes: assessment of students work and assessment of institutions processes. In terms of the latter, assessments are undertaken of the practices of the teacher and the learning programme in terms of their quality and the extent to which they reflect expected standards (NCAAA, 2015b). The community is invited to make contributions to the defining the expected standards (NCAAA, 2015b).

Assessing the assessment methods employed in the accounting education course is an important aspect of this study as it will provide valuable insights into processes used to evaluate the extent to which the goals and learning standards of the course are being achieved. This information can then be used to inform interpretations of the strengths and weaknesses of the accounting education courses and decisions regarding alterations to improve overall course effectiveness.

Job Readiness

Job readiness in this thesis is conceptualised as the graduates capacity to seek or obtain employment, and to perform well in their jobs once employed. Some researchers have questioned to capacity of the Saudi higher education sector to ensure graduates demonstrate job readiness at the completion of their degree. According to Al-Asfour and Khan (2014), issues such as a generalised curriculum and a lack of industry-based frameworks and assessments can diminish the returns on the significant resources being utilised in the higher education sector. As a result, the work-readiness of the graduates is [often] not to employers standards (Kattuah, 2013, p. 1). For the purposes of this study job-readiness represent an outcome of the higher education process, as well as an input factor that is expected to inform curriculum design and teaching and learning at Saudi universities.

Chapter 3 : LITERATURE REVIEW

3.1 Accounting Education Courses

As a broad characterisation, accounting education courses in developed countries typically aim to provide enrolled students with the professional skills and general knowledge required to be effective practitioners in the accountancy field (International Accounting Education Standards Board [IAESB], 2014; American Institute of Certified Public Accountants [AICPA], 2016). As such, there is an industry expectation that the course will provide students with intellectual, technical and functional skills interpersonal and communication skills, and organizational and business management skills (Stanley & Marsden, 2012, p. 1).

To deliver these outcomes, the IAESB (2014) asserts the need for accounting education courses to reflect a range of education concepts including competence, learning and development, and assessment. Competence in this context is defined by the Board as the ability to perform a work role to a defined standard with reference to working environments (p. 21); whereas, learning and development is defined as the process of developing ones capabilities and the subsequent reaching of a targeted stage of development (p. 22). The AICPA also asserts the importance of competency development as a key objective of accounting education courses. The Institute asserts that three main competency categories are: functional (technical) competencies, including decision modelling, risk analysis, and measurement reporting; personal (attitude and behaviour) competencies including problem solving, decision making, and interpersonal skills; and business competencies including a sound awareness of the realities of the accounting practice environment (Bolt-Lee & Foster, 2003).

In terms of the teaching approaches required to both facilitate the delivery of these skill sets and their development in accounting students, the industry and broader literature suggests a wide range of learning activities. They include, but are not limited to, student engagement with relevant case studies to improve their analytical skills, group work to support constructivist learning paradigms, and independent or self-directed research tasks to build ones knowledge base (Albrecht & Sack, 2000; Lawson et al., 2015). Notably, the literature also emphasises that students should actively participate in the learning process, learn by doing, and participate in forums where they are required to problem solve and exercise judgement based on their comprehension of facts (Lawson et al., 2015).

Put succinctly by Stanley and Marsden (2012), in accounting education provision, the onus is on accounting educators to diversify their content-based, knowledge-focused approach (p. 2) and to start emphasising process awareness and skills development via relevant and engaging learning activities. In terms of the accounting students themselves, research shows that they perceive engagement to be associated with the order and the collaborative nature of the learning activities, the perceived usefulness of the learning material, and the revision and feedback practices by educators (Gallagher, 2015).

3.2 Accounting Education in Developing Countries

To understand the teaching and learning practices implemented in accounting education courses in Saudi Arabia, it is important to consider the development of accounting education in developing countries more broadly. Developing country is a general term applied to various countries with the common characteristic of a rudimentary, but continually advancing economy and society (Awayiga et al., 2010).

Qualified accountants are urgently needed in developing countries to due to their relatively weak economy (compared to developed countries) combined with increasing levels of public debt (Abela, 2014). Governments in developing countries are often not quick to embrace sophisticated financial management systems resulting in a lack of transparency and accountability in the use of public funds (Abela, 2014). Moreover, accounting education courses in developing countries are limited and they often reflect a mismatch between the learning outcomes and the needs of accounting workplaces (Bui & Porter, 2010).

Today, every company in Saudi Arabia excluding insurance companies and banks are required to meet accounting standards developed by the Saudi Organisation for Certified Public Accountants ([SOCPA] Deloitte, 2016). Banks and insurance companies in Saudi Arabia are regulated by the Saudi Arabian Monetary Authority (SAMA), the nations Central Bank, and already comply with the International Financial Reporting Standards (IFRS). To meet SOCPA standards, there is the need for accounting education courses in Saudi Arabia to improve teaching and learning outcomes to ensure the needs of the accounting profession are met (Deloitte, 2016). However, research studies continue to criticise Saudi universities for their failure to properly close the gap between graduates' skills and employers requirements (Srdar, 2017). Moreover, the formal provision of accounting education and training is one of the key criteria (along with the adoption of international accounting and auditing standards and the level of compliance to regulations) against which the accounting progress in a developing country is assessed (Andrews, 2013).

Accounting graduates in Saudi Arabia have found it difficult to fulfil the expectations and needs of the labour market (Srdar, 2017). As a high income oil exporting country (HIOEC), there have been opportunities to improve the economic and financial future of the nation by attracting foreign direct investments, improving the quality of financial reporting, and by meeting transparency requirements (Deloitte, 2016). In turn, the current transition in Saudi Arabia to reduce the economys dependency on oil for revenue has included the adoption of IFRS reporting practices to improve quality and transparency and thus attract direct foreign investment in the country (Deloitte, 2016). Consequently, it is essential for the accounting education courses in Saudi Arabia to be more internationally competitive and to produce talented accounting graduates and professionals.

Of particular concern within the Saudi context are the interactions between Shaira law and IFRS. Accounting students and professionals are well-versed in Sharia law, however, this system of law does not always strictly reflect the intentions of the IFRS, highlighting the need for accounting students and professionals to be better skilled in the application of the IFRS within the local Saudi context (Deloitte, 2016). From an accounting education perspective, the challenges such as this require learning outcomes and student learning experiences to be reflective of international best practice as well as the Saudi Arabian context. The contextualised application of international standards also requires graduates to possess well-developed professional skills, an area that has previously been identified as lacking in the accounting education programmes (Zureigat, 2015.

3.3 Accounting Education in Saudi Arabia

Accounting is usually referred to as the language of business in Saudi Arabia. That is, it is a process that measures the economic and financial activities of the business or organisation. Although several research studies have been conducted in Saudi Arabia to explore accounting education courses, most have focused only on the technical issues in the field of accounting and auditing (Al-Nafea, 2005). Al-Sultan (2005) for instance evaluated the curriculum of two universities according to recommendations of the Committee on Educational Standards of the American Accounting Association. The author reported that both universities failed to properly prepare the graduates for the accounting profession. It is worth noting however that the entire accounting education process was not examined and that the author did not cite specific reasons for his findings. AI-Nafea (2005) also suggests that the quality of the accounting programmes in Saudi Arabia is weak in regards to both teaching methods and curriculum design including a lack of classroom discussions, practice tasks, qualified staff, and computer-augmented accounting.

Aleqab, Nurunnabi and Adel (2015) have asserted that the current accounting education programmes in Saudi Arabia are incapable to producing graduates who can properly meet the future needs of the labour market. The issues facing accounting education in the Kingdom emerge from social, environmental, economic, and political factors (Albader, 2015) which limit the capacity of the accounting courses to adequately respond to rapidly changing economic variables (Srdar, 2017).

3.4 History of accounting education in Saudi Arabia

King Saud University was the first tertiary institution in Saudi Arabia during the 1980s to organise seminars, symposiums, and workshops to enhance the status of the accounting profession (SOCPA, 2018). Since this time, both accounting and auditing education in Saudi Arabia has undergone substantial change (Albader, 2015; Mihret et al., 2017). The sustained effort to improve accounting education has resulted in the establishment of the Saudi Accounting Association (SAA), the academic association fully responsible for defining how research work in accounting and auditing is to advance and for facilitating the exchange of ideas among accounting students and academics (SOCPA, 2014b).

During the early 1980s, the effort to improve the professionalism of accountants in Saudi Arabia included a comparative study of the auditing and accounting professions with other nations (SOCPA, 2014b). Its goal was to make recommendations regarding the following:

The need for an appropriate set of auditing and accounting standards;

A framework for fiscal reporting (Albader, 2015);

Ethics and auditing; and

Accounting professions internal organisation (SOCPA, 2018)

3.5 Accounting education in Saudi universities

There are currently more than 34 universities in Saudi Arabia that offer an accounting education programme (Aleqab et al., 2015). Out of the 34 universities, 10 are private institutions and 24 are public institutions. Public universities in Saudi Arabia provide free education to all the Saudi nationals. Up until 2004 there were only seven public universities in the Kingdom, but this number increased to 24 over just one decade (AlMotairy & Stainbank, 2014). Of the 10 private universities, most were also established in the past 10 years (BBC News, 2016). Of the 24 public universities, 22 offer accounting programmes (MOE, 2014). Every university in the Kingdom operates under the centralised governance of the Ministry of Education (MOE), but they are granted a high level of freedom in terms of their administrative and academic organisation as well as in their decision making (BBC News, 2016).

The majority of universities to offer an accounting education programme do so via a Bachelors degree in Accounting (BBA). There are only two universities in Saudi Arabia to offer a Masters degree in Accounting. The number of students enrolled in accounting education courses in Saudi Arabia has increased substantially over the last seven years in response to the government initiative to expand existing, and establish new, universities (SACM, 2013). Notably, the increase in the number of accounting programmes at universities has been driven by the increase in female student enrolments.

None of the Saudi accounting education programmes are accredited by the Association to Advance Collegiate Schools of Business (AACSB). The AACSB, is a professional body in American established in 1916 to provide accreditation to schools of business if they demonstrate a commitment to high-quality curriculum, educators, research studies, innovation and engagement (AACSB, 2018; SAA, AlMotairy, 2013). Saudi Arabian universities have traditionally adopted their own approach to accounting education that does not include the involvement of SOCPA (SOCPA, 2018). As such, the accounting education programmes are developed under the direction of the relevant department in collaboration with the academic curriculum and planning steering committee, for final approval from the University Council University Council (MHE 2014). Notwithstanding this university-centric approach, the accounting education programmes implemented in the universities are almost identical (BBC News, 2016; Srdar, 2017). Given the substantial similarity between accounting degree programs at Saudi universities, a systematic assessment of the accounting education programmes will enable an evaluation of the strength, weaknesses, opportunities and threats of the current teaching and learning practices on a national level, and to draw systemic conclusions from this assessment.

The demand for enrolment in accounting education programmes in Saudi Arabia has also increased in recent years due to the career opportunities in the business sector for accounting graduates (AlMotairy & Stainbank, 2014). Every business sector recognises the importance of robust and competitive accounting practices (ICAEW, 2018). As a result, accounting has emerged as one of the most important disciplines offered in business schools (BBC News, 2016).

3.6 Accounting Education Course Elements

A. Education input

The input of accounting education is represented by the accreditation process, accounting academic curriculum, and the ways in which educators transfer their knowledge of accounting to students. As such, the education input can arguably have a significant and positive impact on theory, teaching, and the professional experiences of graduates (Accounting Standards, 2018). Given the potential impact on curriculum and teaching methods, it is important to consider what changes to input are required to improve the accounting environment (Teichler, 1996).

Curriculum

A Bachelors degree in Accounting (BBA) at a Saudi University is typically four years duration or about 128/129 credit hours for the whole programme. Credit hours in this context refers to the contact hours for the course, and is calculated as one 50-minute lecture equally one credit hour. A full-time study load for undergraduate students is typically 15 credit hours per semester (World Education Services, 2014). The number of credit hours assigned to the Bachelor of Accounting degree in Saudi Arabia conforms to standards at universities in North America (Srdar, 2017). The Saudi accounting degree includes the following core elements:

Accounting subjects account for about 60 credits, or about 46.6% of the net credits for the course.

Other subject areas include general business and economics which account for about 54 credits, or this is 41.8% of the net credit requirement (Srdar, 2017).

Compulsory university subjects account for about 15 credits or about 11.6% of the total credit requirement (Albader, 2015).

A Masters degree in accounting is an option for graduates of the Bachelor degree. To earn the Masters degree, the student must complete two additional years of full-time study amounting to about 36 to 54 semester credit hours (Albader, 2015).

In the US, the Bedford Committee Report (1986, p. 180) stated that a key outcome of accounting education programmes must be to ensure graduates are properly prepared to enter the accounting profession. It is also possible, however, to view higher education accounting courses as a short-term step towards producing qualified accountants, instead of a long-term investment in knowledge (Zell, 1989). As Flaherty and Diamond (1996) explained, university accounting courses are fundamentally about preparing students to become accountants, rather than producing actual accountants per se. The implications of this for curriculum design are identified in a study by Scribner (1995) which noted the importance of establishing clear programme objectives when developing or revising the curriculum.

Universities could improve the accounting degree curriculum delivered by educators by ensuring that they are familiar with current market requirements (Ngoo, Tiong, & Pok, 2015). Chaker and Abdullah (2011) reported that accounting curricula primarily focus on the development of accounting knowledge in students. As such, they may not adequately prepare students with the general skills they require for future professional practice. Therefore, business institutions have urged universities to modify the accounting curricula to minimise the expectation gap between the education sector and the business sector (Lim et al., 2016). Moreover, given that specific accounting subjects in the Bachelor degree account for less than half of the total subjects studied, there is arguably also the need for other units included in the course to be changed. The question that arises in the context of Saudi Arabia is whether or not the current curriculum, as well as the process used to develop and update the accounting curriculum, supports the creation of graduate that are well prepared for the specific challenges and needs of the labour market in Saudi Arabia.

Teaching Methods

Teaching methods are an integral component of the education process and are regarded by some researchers (e.g., Davey & Haigh, 1999; Entwistle, 1989; Ramsden & Entwistle; 1983; Sharma, 1997) as vitally important given their impact upon the performance and learning of students. As previously mentioned, the accounting profession has undergone dramatic developments in recent years (Coetzee & Schmulian, 2012). Additionally, the adoption of principles-based IFRS has altered accountant graduates skills expectations. Developments in the tasks and roles of professional accountants has necessitated the establishment of several different knowledge and skills sets including problem solving, analytical and critical thinking, and professional judgement (Hilton & Johnstone, 2013). This has further increased the need to focus on the development of the generic and professional skills of accounting students via the accounting curriculum to satisfy their career needs (Lawson et al., 2013).

The accounting curriculum requires consistent adaptation to meet the evolving needs of the accounting profession and in turn to improve the employment prospects of graduates. A key aspect of the adaptation process is the adoption of new pedagogical and teaching approaches (ICAEW, 2018). The American Accounting Association (AAA,1986; cited in Garceau & Bloom, 2014) has stated that Faculties should design educational experiences for students that require them to be active, independent learners and problem solvers rather than passive recipients of information (p. 247). Accounting accreditation standards also encourage faculty members to progress and develop their accounting educational programmes (AACSB, 2018), and this undoubtedly applies to contemporary education contexts in Saudi Arabia (Hilton & Johnstone, 2013).

Although, the traditional lecture-style approach has dominated education provision in higher education institutions of Saudi Arabia, accounting academics in the Kingdom need to transition towards a more inclusive teaching approach (Lawson et al., 2013). Currently, the teachers role in the Saudi classroom is to impart knowledge and for students to be passive learners (Jamjoom, 2009, p. 7). As a result, Saudi education institutions lack teacher-student interaction (Elyas, 2010). Jamjoon (2009) explains that this issue is the main focus in discussions of current Saudi teaching methods. Such arguments and debates, however, take place within the context of tough standards (Elyas, 2010). The educator transfers information to the students and the students are expected to accept that the information is correct and relevant. Teacher-student discussions and questions-and-answer forums are limited, and when undertaken, are done so in a formal way with students hesitant to question any of the assumptions put forward by the teacher (Jamjoon, 2009, pp. 7-8). One consequence of this approach is that it is unlikely to meed to the expectations and feeds of graduate employers (Hilton & Johnstone, 2013).

Instructor-centred Approach

The instructor-centred method is the predominant teaching approach used in accounting classes in the Saudi higher education sector. It represents the traditional teaching method (Coetzee & Schmulian, 2012). Herein, the instructor/teacher usually dominates the instruction method with one-way communication processes. This minimises student participation and is limited to straightforward and simple interactions (Lawson et al., 2013). Moreover, it discourages higher-order thinking by the students and limits their opportunities for discussion, making them passive learners. This thesis asserts that the instructor-centred approach may not be wholly appropriate to educate students to apply IFRSs principles-based standards (Coetzee & Schmulian, 2012).

Pedagogical approaches towards teaching IFRS-based accounting

Like several other nations, Saudi Arabia has adopted the IFRS. This has presented an opportunity to accounting academics to rethink the accounting curriculum in terms of making more use of modern pedagogical approaches (Jackling, de Lange, & Natoli, 2013). As per Jackling et al. (2013), the pedagogical perspective reveals that accounting academics need to rethink the accounting education programme and make use of the new teaching methods more relevant to the principles-based approach. These methods include role plays, simulations, problem-based case studies having multiple solutions, and oral presentations by the accounting students (Jackling et al., 2013).

As previously established, traditional teaching approaches are privileged over the student-centred teaching in Saudi Arabia (AlMotairy & Stainbank, 2014). A re-examination of the effectiveness and suitability of this approach is vital to move towards the use of modern pedagogical methods by accounting academics (ICAEW, 2018). It is appropriate to utilise the framework-based teaching approach as the conceptual framework of the IFRS represents the starting point for defining and analysing economic events and business transactions. The primary focus must be on the course contents, teaching style, and curriculum structure and delivery (Jackling et al., 2013).

A review of the literature indicates that there are four key teaching methods which are widely adopted in Saudi Arabia:

For knowledge gain

Lectures along with student independent study duties.

Introductory lectures of the content (ICAEW, 2018).

Independent use of references from websites and library to determine the data needed to complete the tasks (Srdar, 2017).

For Cognitive skills

Discussions.

Explanation sessions.

Classroom brainstorming sessions (ICAEW, 2018).

For Interpersonal Skills and Responsibility

Instruction to students on how to engage in effective discussions

Students are encouraged and supervised to give their commitment to the completion of their assignments (ICAEW, 2018).

For Communication, IT, Numerical

Communication is enhanced and developed via emails.

Training sessions for IT and numerical skills development (ICAEW, 2018).

Accreditation

Accreditation or recognition is an important part of the educational process to facilitate the implementation of a good programme and to achieve good outcomes (Clemow, 1985). "The objective of accreditation is to provide evidence of educational quality to interested parties outside the institution" (Williams et al., 1988, p. 137).

To paraphrase Mathews (2003), the nature and purpose of accreditation is as follows:

1. Professional accreditation is described as a partnership between tertiary institutions and the accounting profession that has an integral role in the ongoing quality improvement initiatives. Professional accreditation aims to help prepare graduates for their entry into the accounting profession by reviewing the educational process for its suitability in this regard. Importance is placed in the professional accreditation partnership to supporting the entry of graduates from diverse backgrounds and with a range of abilities into the accounting profession.

2. The accreditation process has an outcomes focus, with universities required to establish clear objectives for the accounting education programme and how the objectives are to be achieved.

Based on the nature and purpose of accreditation, an underlying assumption of this research is that it plays a key role in supporting students who intend to pursue a career in accounting. Accounting education programme accreditation is practiced the US and UK and Australia, but not in Saudi Arabia (Al-Nafea, 2005). Williams (1991) has pointed out that accreditation in the US demonstrates an interactive influence on accounting education. According to the author, "in addition to aiding the development and maintenance of programs of high quality, accreditation can serve as an important tool for encouraging innovation and improvement in course content, teaching methods, and curricula" (Al-Nafea, 2005, p. 131). This implies that accreditation is a useful mechanism for shaping the components of the learning context. Bailey and Bentz (1991) also highlighted the role played by accreditation in increasing the responsibility of accounting faculty members to be actively involved in core processes such as: articulating the programmes mission; determining students characteristics and learning needs; defining academic standards; recruiting, developing and evaluating faculty members; enhancing the quality of instruction; and encouraging and rewarding the intellectual contributions of faculty members. The authors suggested that successful accreditation relies on the development of focused, well-designed, and appropriately implemented programmes which support students to develop professionalism in the fields of accounting and financial management (Bailey & Bentz, 1991). Hence, achieving accreditation is about demonstrating high standards in all aspects of the education programming to improve student performance.

The education input elements identified and discussed above are tied to the education output elements discussed below. That is, the more effectively the curriculum, teaching methods and accreditation input elements are developed or undertaken, the more robust the output elements of the programme are likely to be. The following section describes the role and importance of assessment methods, learning outcomes and job-readiness as three key outputs of accounting education programmes.

B. Education Output

Assessment Methods

The fundamental principle of good assessment is that it aligns with the curriculum. The general view endorsed in the literature is that the goals of the curriculum must be reflected in the goals of the assessment, and be constructively aligned with the utilised teaching and learning activities (Biggs, 1999; Pellegrino, DiBello, & Goldman, 2016). In turn, assessment methods in accounting education should serve multiple purposes including: to inform judgements about the students levels of achievement; to make predictions about the future learning and motivation needs of students; to monitor student progress, and to make evaluations of teaching effectiveness (Bligh et al. 1975; Cox, Imrie, & Miller, 2014; Griffin & Care, 2014). Thus, the assessment methods employed in the field of accounting education should look to address all of the key elements of the programme.

Of course, there are several challenges to achieving the purposes of assessment described above. For instance, achieving a truly objective measurement of the future learning needs of students or their progress through the program can be difficult, and it is crucial for all assessment practices to be based upon realistic perceptions and/or expectations (Kilic, 2016). As Jones (1996) claimed, the integrity of the assessment methods and the quality of the students learning experiences can easily be undermined when assessment intentions do not suitably match the assessment strategies.

It can also be argued that the role of the assessment methods to ensure that students develop well-rounded and diverse knowledge and skill sets to support their entry into the accounting profession. Therefore, a range of formative and summative assessment methods should be employed such as tests, examinations, assignments and projects (Chalmers & Fuller, 1996), as well as self-, peer- and co-assessment practices (Kilic, 2016). Previous studies (e. g., Thomas and Bain, 1984; Laurillard, 1984) of the effects of assessment methods on student learning approaches have found that assessment methods which aim only to facilitate students to pass examinations can adversely impact student learning. This is because such assessment methods often do not focus on developing key learning skills in the students; namely, processing and understanding key concepts and the ability to critically reflect on key issues (Suskie, 2009). It is therefore important for accounting education programmes in Saudi Arabia to ensure the assessment methods selected align with the curriculum and teaching methods designed to meet the accounting students learning needs.

Learning Outcomes

The general view expressed in the literature is that the primary goal of higher education is to facilitate high quality learning outcomes among students (Bowen, 2018; Trigwell & Prosser, 1991). Therefore, the requirement to create high quality student learning outcomes in accounting education in Saudi Arabia (QAAHE, 2000) is tied to the effectiveness of the underlying education programme to produce suitably skilled and knowledgeable graduates. According to Entwistle (1997, p. 3), the rationale for establishing learning outcomes is to provide a pathway for students to increase their knowledge and develop their understanding via the learning experiences provided. Such pathways in the accounting education field should be based on clear statements of Intended Learning Outcomes (ILOs) which detail not only what the students are expected to know, but also what skills they will be expected to have as a result of their participation in the learning activity (Tangworakitthaworn, Gilbert, & Wills, 2015; Unwin, 1997).

Job Readiness

Education programmes delivered in the Saudi Arabian higher education sector play a key role in the human capital development of the nation (Sadiq Sohail & Shaikh, 2004). This justifies the identification of job readiness as a core element in the education output of the accounting education programme. However, one of the key challenges facing Saudi higher education institutions is their capacity to ensure a strong link between educational system outcomes and the needs of the economic sectors, especially those of the private sector, which requires skilled and professional labour (Sadiq Sohail & Shaikh 2004, p. 58).

It is the view of this thesis that to improve the job readiness outcomes of students enrolled in Accounting education courses in Saudi Arabia, it is crucial for the learning programmes to be structurally or functionally developed to meet the needs of both private and public-sector accounting companies. Job readiness as an education output also conceptualised as graduate capabilities or graduate attributes (p. 20) emerges from the alignment between the course outcomes, the learning activities and the assessment tasks (Cordiner, Stenzel, & Hafner, 2007). The job readiness output from accounting education courses offered to students in Saudi universities could therefore be enhanced through curriculum designs that derive the learning outcomes from the graduate attributes and include learning activities that guide the students towards the achievement of work readiness skills and knowledge. Such activities could include student engagement in real-world case studies of accountancy issues and processes, and learning content developed in collaboration with industry stakeholders (Oliver, Jones, Ferns, & Tucker, 2007).

Another way in which the accounting education programme in Saudi Arabia might take a structural approach to ensuring graduate job readiness is through the integration of a work placement component in the curriculum design. Richardson and Blakeney (1998) posit that a placement year assists students to better understand the roles and responsibilities in an accounting practice, how employees perform the required operations, and what further skills they need to acquire to be an effective entry-level graduate. It is envisaged that this component of the job readiness output from accounting education courses in the Saudi higher education sector both contributes to and complements the knowledge and skill sets developed in the students through the academic learning activities. As such, the role of the work placement initiative is to develop the job readiness of the students by affording them opportunities to learn from practical experiences and to develop a greater appreciation of the types of skills, knowledge and attitude the employer finds desirable in an accounting course graduate (Fowler & Tietze, 1996; Richardson & Blakeney, 1998).

Chapter 4 : METHODOLOGY

4.1 Theoretical Frameworks

When considered collectively, theories of education encompass paradigms, concepts, frameworks and principles that can be utilised to interpret, explain, or evaluate practices, policy objectives and experiences in educational settings (Pearson, 2016). A key objective of education theory is to provide educators with a starting point for reflection on practice. Knowledge drawn from reflection on practice contributes to the practitioners perceptions of teaching, informs decision making about future practices, and influences the practitioners locus of control over their practices (Oonk, 2009). Two descriptive education theories relevant to the provision of accounting education in Saudi Arabia are Curriculum Theory (CT) and Instructional Theory (IT). In addition, this study draws on the theory of teaching developed by David Ryans (1963).

4.2 Curriculum Theory

The main focus of CT is given to descriptions and explanations of educational curricula, mostly in relation to how the basic units of the curriculum represent conceptual systems of education (Pinar, 2004). As a result, CT is concerned with the values and expectations embedded in structured learning activities for their representativeness of political and societal expectations (Tedesco, Opertii, & Amadio, 2014).

The principles of CT are relevant to accounting education programmes in Saudi Arabia as reflected in Standard 4 of the NCAAA (2015b) Standards for Accreditation of Higher Education Institutions and Program. This Standard emphasises the assessment and verification of learning programs against appropriate; namely, political and societal, processes and benchmarks. Moreover, this Standard for teaching and learning emphasises the requirement that the curriculum delivers planned and coherent learning experiences which meet the high standards of learning and teaching envisioned by the Saudi Arabian government (NCAAA, 2015a, p. 20). The value-based nature of the term high standards reflects the key principle in CT to identify and reflect on the ways in which political and societal expectations are embedded within the construction of curriculum units.

In the broadest sense, CT conceptualises a curriculum to potentially serve multiple functions. For instance, CT posits that the curriculum serves social objectives related to reform and change (as progress), as well as strengthening the business and industry sectors through the delivery of well-skilled employees (ONeill, 2013). In addition, the theories of curriculum posit that the curriculum serves individual objectives related to the development of the person (i.e., emotional and behavioural qualities) and their capacity to manage effectively in the modern world (ONeill, 2013). The multi-functional conceptualisation of curriculum is summed up neatly by Annala, Lindn and Mkinen (2016) in their description of curriculum as a product or a process serving technical, practical or emancipatory interests (p. 177).

Hence, the conceptualisation of curricula as multi-functional in CT suggests that the curriculum implemented in higher education institutions must simultaneously include scope for social, business and individual values and perceptions of the Saudi Arabian context to be embedded in structured learning activities (Annala et al., 2016). As such, CT aims to support the academic examination of what shapes educational curricula. Although such examinations of the shaping forces of a curriculum can be undertaken from education, sociological and political perspectives, the common goal in the modern field of CT is to understand curriculum as symbolic representation of the intended learning activities and outcomes (Pinar 2005, p. 16).

Regarding the wider research literature, Svensson and Wihlborg (2010) applied CT to investigate the intent and effectiveness of attempts by higher education institutions in the US to internationalise the content of their curriculum. Adopting a view of curriculum as a tool to both develop student behaviours (skills and knowledge) and to meet business sector needs in a global marketplace, the authors studied the internationalisation of content and learning outcomes. According to Svensson and Wihlborg (2010), the content representing internationalisation embedded into the curriculum did not reflect a clear structure or goal, and the learning outcomes were often expressed in idealised and general terms, rather than developed into clarifying and useful specifications underpinned by curriculum theory (p. 595).

In addition, Craddock, O'Halloran, McPherson, Hean, & Hammick (2013) applied CT in their investigation of whether interprofessional education courses in the UK higher education sector were based on sound theoretical frameworks. The authors reported that curriculum developers conceptualised the curriculum from a development perspective as evidenced in their developmental approach to interprofessional education. However, the authors also found that the curriculum often lacked an explicit theoretical basis as the teaching and learning activities were mostly designed by business managers. As such, the role of higher education academics was to deliver the curriculum content only (Craddock et al., 2013).

In terms of what can be learned from the application of CT in higher education institutions in Saudi Arabia, the first consideration is that each institution has its own social and historical context which impacts the way in which the curriculum is designed and implemented locally (ONeill, 2015). Applying the explanations of curriculum design in CT to the accounting education programmes will help to explain how the cultural, physical, and social environment of Saudi Arabia influences the planning, implementation and evaluation processes for the accounting education courses in the higher education sector. In addition, the theory can be used to learn how the accounting education programmes can be understood within the broader context of specific projects and policies of the Ministry of Higher Education.

4.3 Instructional Theory

The focus in IT is mainly on the design or structure of the learning material and the extent to which it can be deemed to promote learning. Therefore, the main constructs of influences in IT include behaviourism; cognitivism; and constructivism (Bowden, 2008). Notably, IT is typically differentiated from learning theory by positing that the former aims to describe or explain the processes which aim to assist people to learn; whereas the latter aims to describe or explain how learning occurs (Reigeluth, 2012). However, learning theories often inform ITs on how best to create an environment that increases the likelihood of learning (Bowden, 2008).

According to Merrill and Jones (1992), the four tasks of IT are: knowledge selection; knowledge sequence; interaction management; and the setting of an interaction environment. In turn, the application of IT in the field of pedagogy is undertaken to guide practitioners strategies on their choice of strategies to achieve the stated learning outcomes. This role of IT is reflected in Standard 4 of the NCAAA (2015b) Standards for Accreditation of Higher Education Institutions and Programs; Educators should Have a broad repertoire of teaching strategies, and are committed to ongoing professional development to improve the quality of their teaching. In terms of teaching repertoire and what may be the focus of professional development, IT posits a range of instruction methods (e.g., task-based, student-centred, learner collaboration and more); and instructional situations (e.g., role-play, group discussion, problem-based learning and more); as well as a range of possible learning outcomes (e.g., knowledge creation, skills development and more) by the students (Reigeluth, 2012). Moreover, the emphasis placed on a broad teaching repertoire, and ongoing professional development in Standard 4 reflects a key principle of IT, because appropriate education instruction is ultimately determined by the educational content and the students learning styles (Reigeluth, 2012).

Hence, there is an opportunity for further learning from the application of IT in relation to accounting education in Saudi universities. The theory will provide insights into the conditions that need to be created in the classrooms to increase the opportunities for meaningful learning by the students (Reigeluth & Carr-Chellman, 2009). Moreover, the theory can assist with the identification of best-practice instruction methods to achieve the learning programme goals and to guide teachers on the types of instruction methods work best in the Saudi higher education context.

4.4 Normative Theory of Teaching

As a counter-balance to the two structural focused theories; that are, CT and IT, this study will also draw from the normative theory of teaching developed by David Ryans (1963). The theory of teaching aims to address three key elements; namely, how do teachers behave, why do teachers behave in that way, and what is the effect of the teachers behaviour on the learning process (Kumar, 2012). Under this broad umbrella of aims are then three general classifications of teaching theory. Firstly, formal theories of teaching, positing teaching as fundamentally a practice based on specific assumptions about logic and the nature of learning. Secondly, descriptive theories of teaching which posit teaching is best understood as the relationship between different variables of teaching, and thirdly normative theories of teaching which seeks to explain teaching according to the criteria of conditions of learning (Kumar, 2012).

Ryans normative theory of teaching was selected because of its focus on teacher behaviour, both in terms of desirable teacher attributes and the situational factors present at the time of teaching (Kumar, 2012). Within this theory, focus is given to the extent to which the design of the teaching and learning conditions support accounting education teachers in Saudi universities to maintain effective teacher behaviours. This will therefore provide insights into the best-practice teaching and learning activities and support structures to achieve the stated learning outcomes and objectives. The application of Ryans (1963) normative theory of teaching is valuable to this study as it will help to explain the nature of the relationship between teaching and learning by providing insights into the underlying assumptions of the teaching activities and the way in which they are organised.

4.5 Study Design

The proposed research will utilise a mixed methods design to answer the stated research objectives. The overarching reason for choice of mixed methods research design for the proposed study is that it will add more value to the research process and outcomes than adopting a single method (Creswell & Plano Clark, 2011). Mixed methods design is acknowledged for providing researchers with a useful base from which to conduct a comprehensive exploration of a social world phenomenon (Benton, 2014; Creswell & Plano Clark, 2011). Comprehensive in the context of this study refers to the exploration of accounting education in Saudi Arabia from both objective and subjective perspectives. As stated by Krauss (2005), the study design chosen by the researcher must be based on her beliefs about the research methods required to best support the generation of meaningful and relevant research findings. In turn, the mixed methods approach will facilitate a deeper and more wide-scoping analysis of the current strengths and weaknesses of accounting education programmes from the perspectives of those who design, implement, and use (i.e. students) the programme. Moreover, the mixed methods design will add value to this research as a result of its integration component. That is, the integration of both quantitative and qualitative data to produce key findings will provide readers with greater confidence in the reported findings and the overall conclusions (about accounting education in Saudi Arabia and the recommendations for improvement) that they draw from the research (McKim, 2017).

To clarify, the first objective of the current study is to access quantitative and qualitative data to investigate and assess the current accounting education courses To address the proposed studys second and third objectives, the collected stakeholder information will be analysed to identify areas in which the teaching and learning activities in accounting education courses are in need of improvement. To identify these areas, the current study will compare the extent to which the teaching and learning activities in accounting education courses match stakeholder expectations with relevant external benchmark information. In this assessment, the study will focus on three teaching and learning aspects of the accounting education courses in Saudi Arabia: the delivery of planned and coherent learning experiences; the processes for assessing the learning standards of the programs against relevant external reference points; and the strategies employed to support teacher professional development and practice improvement. The adoption of a mixed methods study design to investigate these three aspects will allow the study to report and discuss key findings drawn from both the personal views and interpreted experiences of the key stakeholders as well as the quantified results from the students survey responses.

Research Sites

There are seven universities proposed as the sites for data collection from students and educators in this study; five public universities and two private universities. In addition, data will be collected from employees at the Ministry of Education and professional accountants from the business sector.

The five public universities include: King Saud UniversityRiyadh (Central); King Abdul Aziz University,Jeddah (West); King Faisal University,Hofuf (East); Hail University,Hail (North) (where I am employed as an educator); and Jazan University,Jazan (South). The two private universities selected as research sites are Prince Sultan University, Riyadh and Effat University, Jeddah. The decision making around the selection of the public universities was primarily based on practical as well as geographic reasons. In practical terms, access to research sites was an important factor due to time and budgetconstraints. In turn, emails were sent to the accounting educators at these universities who agreed to assist me in my research. In terms of geography, each of the 13 provinces in Saudi Arabia has its own customs andtraditions. The universities in each of thesefive provinces were therefore selected to ensure my data reflects the characteristics of the higher education sector throughout the whole of the Kingdom and because these areas have a diverse numberof higher education accounting courses. The two private universities were selected because they have the largestnumber of accounting graduates from the privatesector.

Recruitment

To achieve the aims and objectives of this PhD project, purposive sampling methods will be adopted to recruit a from four key stakeholder groups involved in the implementation of accounting education programmes; namely, accounting students (n = 200), accounting educators (n = 14), decision makers on accounting curriculum design and implementation (n = 7 university-based decision makers and n = 2 Ministry of Education decision makers), and certified practicing accountants (n = 2).

The reason for including these four groups in the sample is to support the achievement of the overall research objectives. Given the research objectives are to investigate and assess the current accounting education courses in Saudi Arabia, as well as to determine what improvements could be made and how such improvements should be implemented, it is crucial to gain data and insights into the different aspects of the course; namely, its design, implementation, learnability and usefulness. Although it is implied in this approach that the Ministry employees, educators, students and practicing accountants will provide expert insights into each of these aspects respectively, it is also anticipated that each stakeholder group will provide useful insights across all four aspects,

Following approval, this researcher will first meet with educators at the seven universities to provide them with details of the studys aims, procedures and ethics considerations, and to seek their participation. A request will also be made to the educators to visit their classrooms to provide accounting students with details of the studys aims, procedures and ethics considerations with the aim to seek their participation.

Both male and female students enrolled in the last two years of the accounting course at the seven research site universities will be sought for participation. Including both genders in the study sample will add value to this research by helping to identify potential gender biases in the design, implementation and outcomes of the accounting education programmes as revealed in the responses of the students. In addition, both genders are included to support the generalisability of the study findings to the broader accounting education student population in Saudi Arabia. The intention to recruit students enrolled in the final two years of the accounting education course only is based on the belief that they will have a greater understanding and appreciation of the implementation dynamics of the course and its strengths and weaknesses compared to their first- and second-year counterparts.

In terms of the recruitment of accounting educators, both male and female participants are preferred for the same reason as stated above; namely, to minimise the potential for gender biases to shape the research data collected for analysis. Similarly, two accounting educators (preferably one male and one female) and one university-based decision maker will be recruited from each of the seven universities. The research aims, procedures and ethical considerations will be outlined prior to requesting their participation. Accounting educators with 3-5 years of experiences who are PhD holders are preferred. The rationale for setting the experience parameters around the selection of accounting educators is based on the belief that educators with fewer than three years of experience in implementing the accounting education course will likely not have had enough time to form considered assessments of the strengths and weaknesses of the course curriculum and its implementation. Although new graduate accounting educators (i.e. with fewer than three years of teaching experience) can undoubtedly provide authentic evaluations of the course and the university systems, such evaluations have not been tested over time, and this may bring into question the reliability of their data.

Two Ministry of Education decision makers will be recruited from the NCAAA and the Curricula Development Department. It is anticipated that an email will be sent to those staff assigned to the development of the accounting education programme for implementation at Saudi universities. The email will also include the research aims, procedures and ethical considerations, along with a request for participation. Two Ministry of Educationdecision makers from the NCAAA have been included in the sample to ensure the research objective to examinethe NCAAA standards can be supported by participants who are aware, and have a comprehensive understanding of, the two standards (i.e., standard 4 & 6) under review. From a practical viewpoint, only one member of staff will be selected due to the small number of staff employed in the department. Moreover, much of the focus in my research is on the practices taking place in the universities rather than the Ministry, and this means there is no need to interview more than one person from the NCAAA & the Ministry ofEducation. Furthermore, the research goal to understand the types of procedures required to improve the accounting education curriculum at universities will rely on accessing inside knowledge of the curriculum design workflow. As such, It is anticipated that that one person only from theCurricula Development Department needs to be recruited to provide the necessary insights.

Lastly, the two CPA members will be recruited from SOCPA. This body represents accountant employers and the professional sector and is therefore an important organisation in the downstream accounting education process. Two members from this sector is sufficient for inclusion in this study to collect data on the effectiveness of the teaching practices and learning outcomes to meet the needs of future practicing accountants.

Study Instruments

Reflecting the mixed methods research design of the proposed study, a survey instrument for the collection of quantitative data and an interview instrument for the collection of qualitative data will be developed, pilot tested, and implemented in this study to generate findings to the main research questions.

Questionnaire

A questionnaire instrument will be developed for administration to the student cohort in the sample. The questionnaire items aims to collect data related to the demographic characteristics of the sample in addition to the three specified domains of interest: the students views of the current accounting education course; their views on what works will in the current format and what area could be improved; and their views on how such improvement could be made.

The questionnaire items will be adapted and/or adopted from various relevant sources to the nominated field of research (i.e. accounting education in Saudi Arabia) and the main research questions around curriculum design and implementation. For instance, items from the questionnaire implemented in Albaders (2015) study of accounting education provision in Saudi Arabia will be adapted for use (see Appendix 1 for a copy of the questionnaire). In addition to relevant education theories (e.g., Curriculum Theory, Instructional Theory) that seek to explain higher education service delivery.

Interview schedule

Semi-structured interviews will be conducted with three stakeholder groups: accounting educators, Ministry employees, and professional accountants. The semi-structure of the interview will be provided by a set of open-ended questions (n = 5) to initiate access to the participants views on the aspects of the accounting education in Saudi Arabia relevant to this research. Follow-up questions will be asked where relevant to seek clarification or further explanation on the participants initial responses. The prepared interview questions will be adapted and/or adopted from various sources related to the higher education sector in Saudi Arabia and accounting education more specifically along with the main research questions. The sources include: prior research studies using semi-structured or structured interviews of participants to investigate accounting education curriculum design and implementation in Saudi Arabia and other countries (e.g. Albader, 2015; Srdar, 2017 see Appendix 2 for a copy of their interview schedules); accounting industry publications writing on the relationship between academic and professional expectations of accounting education courses in Saudi Arabia and the West (e.g. Bedford Committee Report [1986] ; and accounting education frameworks that seek to explain higher education service delivery and contemporary accounting practices (e.g., Standards for Quality Assurance and Accreditation in Higher Education Programmes [NCAAA, 2015b], and international accounting education standards and frameworks including the International Accounting Education Standards Board [2014]).

Data Collection

It is anticipated that the collection of data from all stakeholders will take place over two months. It will target information related to stakeholders views and perceptions of the teaching and learning activities within the current accounting education courses, what they perceived to be the advantages / disadvantages of the courses, and what recommendations they would be for its improvement. In turn, the collected data will provide insights into the strengths and weaknesses of the current structure of the teaching and learning activities in accounting education courses as well as inform decisions about what changes should be made and by whom to achieve improvements to the structure.

Semi-structured interviews with the accounting educators, decision makers, Ministry of Education employees and CPAs will also be conducted for the collection of qualitative data. The interviews will be conducted at a location convenient to the participants (i.e., university campus, Ministry department, CPA building) where they will be asked to provide their thoughts and suggestions related to the same three domains of interest identified above. It is anticipated each interview will be one-hours duration.

Data Analysis

Analysis of the qualitative data (i.e., semi-structured interview responses) will be performed using qualitative data analysis software. Specifically, a content analysis of the participants responses will be performed, whereby coding processes are applied to identify the salient themes in the responses related to the main research questions. Statistical analysis software (e.g., SPSS) will be used to analyse the quantitative data (i.e., student questionnaire responses). This data analysis will be used to generate a statistical evaluation of the analysis results as well as insights into the relationships between different variables (e.g., student gender / year of study and positive perceptions of the accounting education course).

Timeline

Abbreviations

AACSB Association to Advance Collegiate Schools of Business

ARWU Academic Ranking of World Universities

CHERS Center for Higher Education Research and Studies

DSR Deanship of Scientific Research

HIOEC High Income Oil Exporting Country

ILOs Intended Learning Outcomes

KASP King Abdullah Scholarship Programme

KAU King Abdulaziz University

KAUST King Abdullah University of Science and Technology

KFUPM King Fahad University of Petroleum and Minerals

KSU King Saud University

M-learning Mobile Learning

MHE Ministry of Higher Education

NCAAA National Commission for Academic Accreditation and Assessment

NQF National Qualifications Framework

NSF National Science Foundation

NSTI National Science Technology and Innovation

NSTIP National Science Technology and Innovation Plan

SA Saudi Arabia

SOCPA Saudi Organization for Certified Public Accountants

THE-QS Time Higher Education - Quacquarelli Symonds

UOH University of Hail

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