University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen

摘要

University education in different countries, including Yemen, has the burden of providing the proper supply that meets the job market demands, including information technology (IT). In the accounting education context, the qualification of students to the job market regarding IT is still one of the notable issues that seem to have been overlooked in many of the curricula of most universities. This study utilizes the Yemeni context to identify and evaluate the current status of accounting education at Yemeni universities. It mainly focuses on (a) whether the current accounting curriculum meets the job market demands regarding IT and (b) whether the inclusion of relevant IT in the accounting curriculum meets the job market demands. To achieve this, the current accounting curriculum of Yemeni universities was analyzed, and a questionnaire survey was administrated to a large sample of practitioners and newly graduated students. The study provides evidence that the current university accounting curriculum is not in line with market expectations regarding IT due to the full focus on theoretical aspects. The study further confirms that the inclusion of relevant IT in the accounting curriculum could meet the job market demands of IT. The questions related to relevant IT subjects desired in practitioners and newly graduated students showed that general computer skills (e.g., Windows, internet, spreadsheets) were the most desired followed by accounting software, Excel software applications in accounting, E-commerce, and communications software (e.g., Outlook), respectively. The study findings have implications for Yemeni professional accounting bodies, accounting instructors and students, and researchers.