Information Set: Shifted Process (SP) OR Change Mechanism (CM)

Information Set: Shifted Process (SP) OR Change Mechanism (CM)

The main theme to emerge from the data analysis related to RQ2 of this study has been labelled Shifted Process (SP) or Change Mechanism (CM). This theme encompasses the insights and opinions from accounting educators, SOCPA Members, and NCAAA members on two elements. First, how to implement the suggested changes to the teaching practices in accounting courses to enhance the female accounting students engagement in the accountancy course. Second, who should take responsibility for implementing the different changes. Under the overarching theme of Shifted Process (SP) or Change Mechanism (CM) were the following seven five sub-themes as revealed in the data analysis. Similar to the results for theme two presented above, each of these sub-themes have their own sub-sub-themes and target the potential roles and/or inputs to accounting education course changes as identified by the accounting educators, SOCPA Members, and NCAAA members.

Theme SP/CM 1 Assessment of Accounting EducatorsTeaching EvaluationsThe importance of undertaking teaching evaluations assessments of accounting educators (along with making changes to procedures as discussed below) was by far the most commonly raised suggestion. It was mentioned 34 times by 19 accounting educators across 4 universities. The analysis revealed the assessment of accounting educators as a Shifted Process (SP) or Change Mechanism (CM) was considered in relation to three aspects by the accounting educators:

SP/CM 1.1 Preparing Aaccounting Eeducators

During the interviews the accounting educators pointed to the processes around preparing accounting students to become accountaccountantsing educators. Preparation of accounting educators emerged as an issue with particular implications for female accounting students. At the basic level, this preparation includes that accounting faculty members hold professional certificates in their specializations (U3/2). This was seen as a key step towards ensuring that the universities can organise make thflexibilitiese teaching appointments across a range of teaching accounting subject areas. In addition, they mentioned that accounting educators were encouraged to have a professional certificate because this might help them to have a stronger professional relationship with accounting industry bodies and bridge the gap between the academic and professional aspects of accountancy.

It also emerged that the accounting departments at the universities are keen to support and prepare accounting faculty members in both professional and academic aspects to meet the continuing challenges of accounting professional learning education and to bridge the gap with the professional sector. For instance, academic preparation of accounting educators includes support for them to participated in a scholarship program for completion of studies abroad (U6/1). This was considered to help bridge the gap as the accounting faculty member would obtain professional knowledge and/or experience and then pass it on to her students. This was expressed as follows:

It is better for a faculty member to go on a professional mission in order to gain experience from the actual reality and come back and benefit the students. (U6/4)

However, female academics students are often unwilling to do this due to their own social circumstances or to the lack of a suitable PhD program at the overseas university which is an issue that universities are trying to address. As stated by the same accounting educator:

the department is very keen on sending them [female academics accounting students] abroad and even providing them with facilitiesupport more than male academics students (U4/0)

Nonetheless, to help ensure that they universities can provide specialist accounting educators to implement teach the accounting course efficiently, in addition to completing external scholarships, the universities encourage staff to actively pursue professional development opportunities by attending training workshops offered by the university. The aim is to develop the skills of accounting educators knowledge of accounting and equip them with various modern teaching methods to advance the learning wheel according to the universitys vision. As stated by two accounting educators:

As for the department, we always urge colleagues to attend training courses offered by the university and to introduce and develop learning methods, and we also push them to conduct research continuously. (U4/0)

Some educators mentioned the need for more encouragement and support to be provided to the coordinators and educators by department heads to facilitate change in accounting teaching practices. As stated by one accounting educator:There is no encouragement and this is the most important point. She [the department head] is supposed to support her or even give her a reward, so then other colleagues see this and get excited and follow her example. (U1/3)From the technical point of view, there is the Deanship of Skills Development so that we can improve ourselves, raise our level and develop our method of teaching. So everyone chooses what suits her. (U4/10)

This is also reflected in the comments from the SOCPA representative who indicated that the organisation proposed to provide targeted courses and tools to accounting students in universities to reduce the educational gap after their graduation:One of the initiatives that we [SOCPA] intend to undertake is to hold courses in universities, where instead of waiting for students to qualify after graduation, we will organize courses in [targeted] subjects. Student graduates obtain professional certificates that help them to qualify for the job market and also qualify for SOCPA. (P/1)The participant went on to add that SOCPA aims to provide universities with free training packages to make it easier for them to teach professional exams. He explained: Among the initiatives that the SOCPA wants to implement is to give universities their own SOCPA training packages for free, and then the universitys role is to qualify students using the training package (P/1)Lastly, another initiative by SOCPA mentioned by its representative during interview was to provide 1000 seats in accounting offices to train students (P/1) so the transition of accounting graduates into accounting offices could be improved.Moreover, it emerged that the accounting educators appreciate the value of continued professional development. This was expressed by two educators as follows:

it is good for a faculty member to take a workshop they must be familiar with new developments and implementation what matters to us is to have knowledge of this update in order to pass it on to the female students (U4/6)

its possible to attend a specific course about how to make the students more engaged in class or the methods of upgrading the curriculum from the traditional method to other ones where there is a good room for creativity and skill development. (U5/3)

The analysis also revealed that preparation of accounting educators was done in partnerships between the universities and the external government agencies. For instance, the educators are offered information sessions by SOCPA to maintain their contact with, and understanding of, the accounting professional. As one accounting educators remarked:

Sometimes SOCPA offers [education] sessions. For example, subjects such as the Zakat and Tax Authority, it is good for a faculty member to take a workshop, so he is always aware of new developments. (U4/6)

Indeed, it emerged that both SOCPA and the NCAAA have a role in the change mechanism to ensure the university accounting departments are best able to meet the requirements of the professional sector. This is important to the accounting program obtaining academic accreditation for meeting all academic and professional requirements and was explained by the SOCPA representative as follows:

We [SOCPA] communicated with the NCAAA and told it there is a problem in the outputs of accounting education and they accounting departments will not get accreditation unless they meet the NCAAA quality standards We told him them that you are the Authority that supervises all universities, and we see that we as the body of accountants have the ability to help. We want to form a joint working group between us to go to universities and make sure things are going properly (P/1)

Another SOCPA representative provided additional details during interview of the organisations cooperation with NCAAA. He explained that it is mainly represented in two ways: evaluating the undergraduate accounting program exams where the Commission can confirm that the program is cappropriateorrect by performing tests and providing training and consulting to universities regarding accounting professional aspects to help universities develop (P/2).

In addition, it was revealed that opportunities are provided to accounting faculty members to both develop their research skills and their understanding of the real-world applications of their research. For instance, it emerged that universities are continually trying to build links and establish more robust cooperation with the professional community by embedding accounting academics into the community. This was expressed by one educator during interview as follows:

Some universities include so-called houses of expertise in which faculty members are registered, and the university operates as an intermediary between the faculty member and the work bodies so that the member goes and studies the problem and provides a solution from an academic point of view. (U5/5)

Lastly, another aspect accounting educator preparation identified during the interviews was encouragement for accounting textbooks authoring, encouragement for translation. (U6/3). This was considered to help faculty members understand accounting from different perspectives depending on the authoring environment. Also, to help them to consider the social differences in translated books in relation to the Saudi environment.

CM 1.2 Preparing Accounting StudentsDuring the interviews with the SOCPA members, one of the most significant topics was about preparing accounting students for their professional future. This is reflected in the comments from the SOCPA representative who indicated that the organisation proposed to provide targeted courses and tools to accounting students in universities to reduce the educational gap after their graduation:One of the initiatives that we [SOCPA] intend to undertake is to hold courses in universities, where instead of waiting for students to qualify after graduation, we will organize courses in [targeted] subjects. Student graduates obtain professional certificates that help them to qualify for the job market and also qualify for SOCPA. (P/1)The participant went on to add that SOCPA aims to provide universities with free training packages to make it easier for accounting educators to help them teach their students how to pass the accounting professional exams. He explained: Among the initiatives that the SOCPA wants to implement is to give universities their own SOCPA training packages for free, and then the universitys role is to qualify students using the training package (P/1)Lastly, another initiative by SOCPA mentioned by its representative during interview was to provide 1000 places in accounting offices to train students (P/1) so the transition of accounting graduates into accounting offices could be improved.SP/CM 1.2 3 Subject coordinators

Several accounting educators also pointed to role the authority of thate accounting subject coordinator have and might help to make the changes. There is a lot of preparation that must go into the development and implementation of the accounting subjects. In turn, the subject coordinator works with the university administration and other subject teachers to design and agree on any changes or new elements to be included in the accounting course (e.g., new topic areas, examination procedures and so forth). As a result, subject coordinators are an integral part of the process of change in accounting. The role of the subject coordinator was explained by one accounting educator as follows:

So the subject coordinator is like a manager who works with his/her colleagues, discusses their suggestions, and sends them to the department if they are agreed on. If it is an essential element the subject coordinator passes it through the department board then to the faculty board. (U5/3)

Furthermore, as one accounting educator explained, the subject coordinators operate along gender lines:

There is a subject coordinator for each subject. Also, there is a subject coordinator for women and a subject coordinator for men, so if a change occurs in the men's section, the subject coordinator of men notifies the subject coordinator of women. (U1/1)

Other accounting educators also pointed to the role of the Methodology Development Committee in providing suggestions that are commensurate with developments in the accounting environment in Saudi Arabia. This role was outlined by one educator based on personal experience:

I am a member of the Methodology Development Committee, and this includes the course coordinator. We consider the course book as well as the chapters that will be taught and the evaluation methods and objectives. (U6/2)

In turn, the benefits of the subject coordinators role to the preparation of accounting educators are outlined in the following comments from an accounting educator who once had the role of subject coordinator. She draws attention to the change mechanism or process in accounting education and the importance of communication and information sharing as part of the preparation process:

I was in charge of coordinating in the female students' department. The female students were struggling with the textbook as it was new, so we used to monitor the interactions of the students. Every two or three weeks during the first and second semesters there were meetings by phone and me and another female professor colleague used to communicate with 4 or 5 professorscolleagues, 3 of them malesen, and the two other females colleagues. Then we sent our suggestions and thenre was an activation; we made an agreement and deleted a whole chapter from the textbook. (U1/3)

As the same accounting educator also explains, however, there can be challenges to the subject coordinators role. For example, when there are a large number of subject coordinators assigned to courses taught to larger numbers of students who are at a more advance level. This means that there can be challenges around the communication and sharing of ideas. As she explained:

For the Zakat and tax course the female students are fewer, and the female professors are also few. By comparison, the cost course is taught at the fourth level and the number of female students is enormous. and the number of educators is perhaps 10 faculty members and around 10 female educators for one subject. It is difficult for one coordinator to manage these huge number of educators. we are many and the communication is hard. There is a problem with communication, especially if the number is large.and the number of departments is perhaps 10 and maybe 10 female professors. It is difficult because we are many and there is no connection or communication or anything. There is a problem with communication, especially if the number is large.

Lastly, she also pointed to the lack of collaboration at times between the subject coordinators, resulting in the opinions or suggestions of some coordinators not being acknowledged:

no matter what opinion I express, there is no response. Let me say this is a personal problem, not a gender issue. (U1/3)

SP/CM 1.3 4 Subject Educators

Analysis of the accounting educator interview data also revealed, however, that subject educators (i.e., the Professors) also have a role in the change process. This is particularly around changes to students assessment methods as indicated in the following comment:

For example, a Professor wanted to delete a certain part of the internal audit curriculum because she wanted to do a project with the students. She suggested making part of the mid-term exams as a project and another part as homework and engagement. She went to the female head of the department who told her to talk to the head of curriculum committee and if he agrees, then it's done. (U1/2)

The process of change and input from the subject educator was not uniform for all universities, however. As mentioned by some educators, the process in some universities depending on the degree the person holds, with some universities preferring PhD holders. As one accounting educator stated:

When I was in charge of the quality outcomes for two years, I discovered that we do not have a uniform way. Councils and meetings are attended only by Drs and abovePhD holder. As a lecturer wWhen I have a suggestion or addition, I then go to one of my colleagues who is a PhD holderthe female Doctor to convince her to accept the idea. Once she accepts the idea, she proposes it to the course subject sectionmeeting, which is made up of 4 or 5 Doctorsmembers from both male and female sections. After that, it moves from them to the head of the department and is raised in the department meeting. (U1/4)

Whereas at other universities, the subjects educators point of view is considered and presented to the Department Council, regardless of his/her degree. This is indicated ion the following comment:

For example, if a faculty member saw a chapter or a topic something that needed to be developed in the a subject textbook and presented the idea it is taken to the Department Council which discusses if it is appropriate or not. (U3/1)

Further to the process of change, it emerged that the Curriculum Committee of the Accounting Department considers all suggestions from subject educators and submissions to the Department Council. As outlined by one accounting educator during interview:

The mechanism is a meeting of the whole subject's educators course Professors about any proposed subject changes, and then this proposal is submitted to the Department Methodology Committee who then then submits it to the Department Council for approval. (U6/0)

However, what the data analysis results revealed was that the subject educator was typically the starting point to bring about change. This view was expressed as:

Yes, there is a hierarchical pattern or a certain system that we follow but if a subject educator (lecturer) the lecturer wants to change the textbook, then she has to communicate this to the head of department from female section firstthe coordinator. It is not professional to go directly to the head of department from male section supervisor since the system must be followed. (U1/1)

DOES A NEW SECTION START HERE?????

It turns out that the subject coordinator and subject educators roles in the process of change were not the only consideration of accounting educators in terms of the change drivers. Some educators mentioned the need for more encouragement and support to be provided to the coordinators and educators by department heads to facilitate change in accounting teaching practices. As stated by one accounting educator:There is no encouragement and this is the most important point. She [the department head] is supposed to support her or even give her a reward, so then other female professors see this and get excited and follow her example. (U1/3)Another aspect in the assevaluationssment of accounting educators to emerge during interview was the teaching of soft skills to accounting students such as how to present oneself, information to a group and generally interact with others as a professional. According to one interviewee, effective teaching in this regard had to start with the educators commitment to teach these skills to these skills and their practice with students:

Preparing the student for the job market is done through her training in leadership skills, so presentation must be one of the priorities. First impression is very important, and the educational process is not supposed to be in isolation from these things. In addition, soft skills and how to work in a team, and problem solve. Faculty members must strengthen these skills in their students. (U5/5)

Notably, development of soft skills was regarded as particularly important for female accounting students by some educators. That is, they saw it as a vital part of accounting education for female accounting students to take advantage of the developments in Saudi society as well as to serve the interests of accounting students. This sentiment is apparent in the following comment from one educator:

In fact, we see that the vision to establish a balance between men and women is the new challenge. As a female Professor I always tell female students that they have to trust themselves and not underestimate the value of their opinions. I always tell them that they should pay attention to [how they present themselves to others] and that they should be strong and confident. (U4/10)

Theme SP/CM 2. Procedures

As mentioned above, the procedures followed at the universities for implementing the accounting course with female accounting students was identify as an area to address. It was mentioned 31 times by 15 accounting educators across 6 universities. The analysis revealed the procedures as a Shifted Process (SP) or Change Mechanism (CM) was considered in relation to three aspects by the accounting educators:

SP/CM 2.1 Flexible procedures

It emerged from the analysis of the accounting educators interview responses that one way the suggested changes to accounting educators teaching practices to improve female student engagement could manifest is through flexible procedures. This is based on the views of the educators that there is usually a flexible progress plan for the initiatives proposed by faculty members to be considered and then activated in the accounting departments. One accounting educator described the mechanism as follows:

If a faculty member wants to take an initiative and wants to raise it, the initiative is submitted to the head of the department, and then the president submits it to the vice president, then the head of the department vice president submits it to the dean, and then the dean raises it to the university council, and then the member waits until a decision is made. Is there flexibility in the application or not? Most of the initiatives are according to the dean. (U2/3)

Moreover, the accounting educators considered flexibility a key element of the change process in the universities. They expressed the view that when change is required, some change is better than no change and flexibility allows for irregularity until the change is complete, and this is what makes the process of change possible. As one accounting educator expressed it:

Yes, there is flexibility. We do not always wait for a complete change. And what is this mechanism? By talking with the coordinator and then the department head, and then he, in turn, communicates with the dean. (U2/4)

The accounting educators further revealed that there must be flexibility for change because waiting for a specific person may delay the required change process. As a result, a simple suggestion submitted by faculty members may be enough to implement the change: This is because they believed:

there is flexibility in relation to the issue of change and development and acceptance of opinions, [even when] it is a suggestion from the faculty members. (U3/1)

Although, during interview the accounting educators did acknowledge that some changes required more action and were more difficult than others, and therefore that some subject areas need more patience and persuasion (U3/2).

Indeed, several accounting educators mentioned that flexibility in how the accounting course curricula is continually developed and implemented is important for the university program accreditation process. It emerged that the Accounting Department accepts suggestions submitted by members even if they differ slightly with the academic accreditation process. This was identified by some educators when planning the subjects for the female accounting students as they were often required to do subjects that do not benefit [them] (U2/4). As the accounting educator explained:

When we started discussing the study plan for academic accreditation. I was one of those who objected to the accounting subjects being reduced to 10 subjects, including 3 optional subjects that female student study or go to training. And when I looked at the plan I found [many of] the subjects do not benefit students anything. I was very upset about the plan when I saw it and spoke up about it. (U3/3)

The results also show that the accounting departments at the universities are flexible with accepting initiatives from faculty members regarding student assessments and the changes to the textbook. As one accounting educator explained:

For example, we had a book for accounting 201 and some educators thought it had limitations and they changed it. A new textbook was taught for two terms, but we found that the first book was considered the best, so they had a meeting, and the textbook was changed back. So now we have the main book, but we have freedom to use other sources. The official book remains as it is, but you can add the information you want. (U4/1)

What also emerged from the analysis of the interview data is that the accounting educators considered the flexibility in the change process or mechanism to have benefits to the students, universities and education sector. For instance, they consider the flexibility granted to the educational sector by the Saudi government helps to advance educational outcomes, summed up in the recognition that the state's resources go to education, and the state wants improved outputs (U4/12). Moreover, many consider the ease and flexibility of procedures at the universities can improve their links with the professional sector. This was expressed by one accounting educator as follows:

Results of the analysis of the NCAAA participants interview responses also pointed to the important role that accounting profession agencies and representatives can play in the change mechanism, particularly in relation to ensuring that professional accounting standards are applied. As one NCAAA representative stated:After recommendations are sent to universities, each department hire someone to implement the recommendations then send a report to the NCAAA.the associations hire or employ someone to implement them (A/1)SHOULD A NEW SECTION START HERE? One that focuses on the influence of professional practice on change?

CM 2.2 Change Through Professional PracticeAnother result was considered by accounting educators showed that change could be easier for accounting education institutions through professional practice. This is based on the views of some female participants from accounting educators that professional practice gives the accounting education bodies the opportunities to share their knowledge and experience with the professional bodies. Both sectors could get the benefit from this connection and easily transfer it to the accounting students to give them the chance for more engagement with the professional environment. Moreover, many consider the ease and flexibility of procedures at the universities can improve their links with the professional sector. This was expressed by one accounting educator as follows:This is what we want, we need mutual services, as it is possible for the university to do services as consultants and the company can provide an advisory service in return. There will be mutual services between the two parties, and everyone benefits. (U4/6)

In this way, the results indicate that the accounting educators believe there is an important role for the professional sector to play in initiating and implementing proposals for change. They acknowledged that it was good for the university to bring in consultants to upgrade the curriculum and to help the professors with courses (U5/3) and that it was not enough to rely on benchmarks only. Rather, they indicated that input from the accounting profession must be considered when preparing the accounting curriculum. As stated by one interviewee:

The course must be based on labour market advice, so when a course is built it should not be built on the Benchmark of a specific university, but rather it should be based on the needs of the labour market in order to know how to change the course to suit the outputs and changes of the labour market. (U5/5)

One of the demands to follow the professional bodies is by teaching accounting students the international accounting standards. TIn addition, the accounting educators pointed to the need to follow international accounting standards and have flexibility in accounting education in order to take advantage of opportunities to change and develop educators competence. As stated by one educator:

We are always required to improve our performance. Saudi Arabia now follows IFRS and because IFRS is based on principles, not rules, as a person must understand the principles and have sufficient awareness to be able to explain them. Therefore, accountability now demands efficiency and improvement, both for men and women. (U4/12)

However, to ensure these performance improvements and benefits can be realised, a view revealed by some accounting educators was that the accounting education sector needs to establish a body to regulate the relationship between universities and the accountancy sector in order to provide mutual benefits to both parties. One educator explained:

We actually suggested that an intermediary body be established that would coordinate between the university and the private sector. So it is acknowledged there is mutual input and benefits. This is so that the labour market does not come and complain about the outputs after graduation, and they have no right because they had a role from the beginning in training students. (U4/6)

Results of the analysis of the NCAAA participants interview responses also pointed to the important role that accounting profession agencies and representatives can play in the change mechanism, particularly in relation to ensuring that professional accounting standards are applied. As one NCAAA representative stated:After recommendations are sent to universities, the associations hire or employ someone to implement them (A/1)SP/CM 2.2 3 Overcoming Procedures Barriers

The analysis of the accounting educators interview responses also revealed that they considered one of the obstacles to the change process in the accounting education courses at their university was the large number of routine procedures related to the academic accreditation of the accounting program. One interviewee mentioned that the efficiency of the process was challenged because it takes a lot of time in preparing paperwork and electronic files to submit files for each subject which sometimes are not read and because there is often no feedback on the quality of work (U2/4). The other obstacles that analysis also revealed that they considered the professional sector to be most worried about the confidentiality of accounting information and its transfer to the educational sector as case studies. This would present challenges to the training of accounting students, particularly female students, as the professional sector would not agree to give the students any data by virtue of it being confidential (U3/1). The educator did acknowledge, however, that new strategic partnerships (U3/1) with the private sector were helping to address this issue. Nonetheless, the accounting educators considered these procedural barriers to present obstacles to change in the accounting education sector by drawing out the change process. Put succinctly by one educator:

As a faculty member who wants change, you have to submit a request and this is a very long process, especially if you do not have a PhD. (U4/1)

SP/CM 2.3 4 Tutorial

Lastly, the results revealed that accounting educators considered change to be difficult due to the lack of accounting tutorials at the universities. They mentioned that the small number of accounting faculty members and the large number of female accounting students meant that tutorials could not be implemented provided to support accounting Professors and students to share ideas and information outside the lecture rooms. As one accounting educator indicated, this meant that accounting students sometimes lack deep understanding of accounting theory and practice:

The problem in the traditional method is that the professor has to give every single thing and if students have a problem, they have to come to the Professor in office hours. But rarely the students come to ask questions. (U1/2)

On this issue, it also emerged from the analysis that some faculty members who received their education outside Saudi Arabia have sought to propose the use of tutorials to bridge the gaps in accounting education. As revealed in the following comments from the accounting educators, they believed that adding a tutorial may provide a solution by providing more time to engage with real-world case studies and for educators to help students to better understand the needs of the accounting profession:

The main problems lie with regard to the practical process because I do not have time for practical application. There must be an additional hour to provide the education tutorial for the course. (U5/6)

I always say that we need a tutorial for exercises, especially in financial accounting. The problem is that we do not know whether it is in the approved plan or not. (U7/6)

Theme SP/CM 3. Gender Issues

A relatively prominent theme to emerge from the accounting educators interview responses when discussing what changes to accounting education should be implemented and by whom was related to gender issues. This was mentioned 6 times by 5 accounting educators from 2 universities. The analysis revealed that the primary concern or point of interest for these educators was in relation to the challenges around gender bias or inequality manifest in the work environment:

SP/CM 3.1 Work Environment Challenges

A point of consideration for some accounting educators as revealed in the qualitative data analysis was the extent to which having an independent accounting section for women may create challenges around the coordination of the accounting courses. It was revealed that at the universities there was a male course coordinator for the accounting course for male students and a female course coordinator for the accounting course for female students. In turn, as one accounting educator explained, they cooperate to implement the study plans because it difficult to coordinate about 30 faculty members (U4/0). Notwithstanding this collaborative approach, the mixed male and female work environment is still considered a sensitive issue in Saudi society. As one educator commented:

I think society has become more open [about the issue of mixing males and females in the workplace], and there are increasing options for those who accept the mixing. (U4/10). The educator went on to explain that this is reflected in some government sector agencies and companies which work to provide a suitable environment for women (U4/10). However, some faculty members avoid talking about this point to avoid questioning societal beliefs. This is despite modern teaching methods seeking to address this important point, especially when students encounter the cooperative training programs.

For some accounting educators, the challenges facing female accounting students and professionals centre about mixing with males in the workplace and are considered a cultural obstacle. That is, it still affects accounting teaching practices and shapes how society perceives females should within the accounting sector. One accounting educator expressed the issue as follows:

I see society wishes to provide a better environment for women, but it is possible that the girl will face rejection not from the workplace but from her family. Everyone is hoping for the state to provide jobs and settles this difference. there is still a misconception that if a woman does not follow the rules, then she is not good. (U4/12)

In terms of gender equity and equal opportunity at the universities, it remains the case that there are some positions which are only held by men, such as the position of Dean. Moreover, when invitations are extended to faculty members to attend meetings or events, they are sometimes limited to men only because of the job title. Princess Nourah University (PNU) is the only university in Saudi Arabia where all its positions are held by females. As revealed in the following accounting educators comment, these types of challenges may prevent female faculty members from professional development in the field of accounting practices:

The Auditing Court [a seminar focusing on the development of the government accounting system in Saudi Arabia] that was held last term. We attended 7 or 8 female professors from PNU, while King Saud University attended only one female Professor and the rest were male. Dr. Ghada attended as the college Dean, as she is the only female Dean in Saudi Arabia. (U5/0)

Theme SP/CM 4. Specific Committees

Another prominent theme to emerge from the accounting educators interview responses was the role of specific committees at the universities in coordinating and implementing changes to accounting education provision. This was mentioned 6 times by 6 accounting educators across 5 universities. The roles of committees related to curriculum development including quality assurance, and partnerships and professional relationships particularly emerged from the data analysis as having the most influence over change according to the educators.

SP/CM 4.1 Curriculum Development Committee

The Curriculum Development Committee is responsible for the development of the accounting curricula at the university and ensuring it is aligned with current changes and developments in the accounting profession. As revealed by one accounting educator, there are concerns at some universities about the lack of proactivity demonstrated by the Curriculum Development Committee to fulfil this role, suggesting that from 2014 at the university there has been no curriculum development (U2/1). Conversely, other accounting educators indicated that there are several functioning committees at their university trying to keep pace with everything related to the accounting sector:

We have several committees, including a methodology committee, a scientific research committee, a quality committee and a curriculum development committee, and these committees have meetings periodically. (U6/2)

There are two committees in the department, the Curriculum Committee and the Quality Committee. These two committees focus on the quality of curricula and for the Curriculum Committee there is a monthly report detailing the challenges facing the committee. (U7/0)

We have a Consultative Committee and a Scientific Committee, each with a male coordinator and female coordinator for each course. They work together so that all outputs and directions are the same. Yes, administratively and academically. (U1/0)

SP/CM 4.2 Partnerships and Professional Certificates Committee

The function of the Partnerships and Professional Certifications Committee is also to coordinate and strengthen links between accounting students and the professional sector. It works in the interests of the students and aims to help them to become better at accounting (U5/3) through the organisation of external courses and the provision of feedback to Professors regarding the selection and application of learning materials. As noted by one accounting educator:

The professors where encouraged to build relationships with external bodies due to cooperative education thats why the professors are doing their best to attract interested and high-quality authorities . The communication with these third parties was honest and very cooperative, they gave notes, work plans and materials they used for training. That cooperation help created an environment of mutual assistance between the university and the third parties through their notes and feedback. (U5/3)

SP/CM 4.3 Head of Department

It also emerged from the data analysis that some accounting educators believed that the authority to implement changes to the accounting education program at the university was dispersed among different roles. This was mentioned 5 times by 4 accounting educators from 3 universities.

On the one hand, the results show that some accounting educators believe the ultimate authority to make change to the curriculum is with the head of department. As one educator stated:

The head of the department has the authority to change something in the curriculum. (U1/2)

However, as another educator revealed, it may be the case that the department head needs to be convinced first of the need for any change or be forced to admit the problem exists (U1/3). In turn, in their interactions with the head of the department, some accounting educators indicated that they, in collaboration with the department head were given the opportunity think about what initiatives can be undertaken (U4/12) or that the head of the department is always ready to make improvements and welcome any suggestions (U7/3)

SP/CM 4.4 Accounting Students Club

Another mechanism for change identified by the accounting education was the Accounting Students Club. This was mentioned 3 times by 3 accounting educators across 3 universities. The Club aims to provide accounting students with opportunities to interact and to establish links with professionals and companies in the accounting sector, often through the organisation of a guest speaker to talk about part of the curriculum to students (U3/2).

As the following comment from one educator reveals, the Accounting Students Club is an official body at the university and can be relied upon to discuss important topics and implement change, and is especially favoured by female students:

When the Accounting Club was established, the female students loved this and became very enthusiastic, and after what we presented, it became official after a semester or semester and a half. (U4/6)

Furthermore, it was the view of one accounting educator that scheduling workshops and presenting guest speakers is easier and less complicated through the Accounting Student Club:

So the professors would get feedback and discuss it at the end of the semester and so they try to link internal and external factors and do courses with the help of the Accounting Club. (U5/3)

Theme SP/CM 5. Keeping up with Saudi Vision 2030

The final component of the change to process with the accounting education programs at universities identify the accounting educators was the need to reflect and support the Saudi Vision 2030. This was mentioned 3 times by 3 accounting educators from 2 universities.

Notablye, the educators pointed to the reality of the need for larger numbers of female accounting graduates to cover the goals set out in the Vision. As one educator expressed it:

The new trend is to create job opportunities for women. This is what we focus on with the female students, which is to make them more commanding and freer. And now the competition is great, as our female students get job opportunities maybe more than that obtained by male students, not because she is a woman, but because she has already proven herself. now it is equal, so now opportunities are available to everyone. (U4/6)

In addition, the analysis revealed that some educators believed there was a greater role for the professional sector to play in supporting female accountants to achieve the goals of the Vision 2030. As one educator questioned:

Are there job opportunities for women? Especially in line with the role of the profession and the Saudi Vision 2030. Yes, there are job opportunities available for women accountants. (U7/0)

In addition, the SOCPA representative suggested the performance of accounting departments in Saudi universities could be improved by the Accounting Commission undertaking a comparative study of the outputs of Saudi universities with the outputs of one of the distinguished international universities. As the participant explained, the Accounting Commission could then use the results to take an advisory role on how the accounting departments in Saudi universities can improve the performance of local outputs:

What we can do, for example, is to take the most effective accounting program in the world and then make a comparison with it. The commission then has an advisory role to say the accredited program requires this and that and so on (P/2)

The SOCPA representative also mentioned during interview that the Saudi Ministry of Education called for stronger links between the higher education sector and professional bodies to ensure graduates knowledge and skills (outputs) are aligned with the professional sector. As he explained:

The Minister of Education, the Minister of Commerce and the Evaluation and Education Commission want the professional bodies to inform us of the needs of the market in order for us to inform the universities so they can amend their curricula (P/2)

The interviewee went on to explain that the Minister of Education called for a list to be complied of universities whose graduates have passed the professional certificate, with the aim to build stronger links to the professional sector:

The Minister of Education has officially requested of us to identify who has passed the fellowship exam in all universities because he wants to do a study of the outcomes of universities. He said whenever the university has good education outcomes, the university is success. (P/2)