Document Type : Research Paper
Authors
1
Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
2
PhD Student In Accounting, Islamic Azad University, Yazd Branch, Yazd, Iran
3
Master. Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
10.22051/jera.2024.47925.3284
Abstract
Social, economic, political developments and rapid changes in science and technology, the transformation of the business environment and the complexity of today's businesses have increased the expectations of the workforce and accountants. Therefore, in response to the new expectations of business and society from the university, it seems necessary to revise the accounting education program. Considering the importance of knowledge and skills of quantitative and qualitative research; The present study deals with the formulation of the educational model of graduate students of accounting in the knowledge and skills required in quantitative and qualitative research. This research is of the qualitative research type and its paradigm is of the interpretation type, in order to benefit from the experiences of the people involved in this subject area, the qualitative research method and the phenomenological approach have been used in it. The dimensions and components of knowledge and skills required in qualitative and quantitative researches have been identified through Atride-Stirling (2001) thematic analysis method, and the research analysis has been done using the 7-step collage technique. The research sample includes 25 experts who were selected through the snowball technique. According to the findings of the research, 371 propositions (indicators) in the form of 30 basic themes and 8 organizing themes, including quantitative and econometrics, qualitative, essay writing, thesis writing, professional skills acquisition and general education, technology skills acquisition, ethics Research, knowledge acquisition in various fields required by accounting and 3 overarching themes including statistical concepts, report writing and skill learning have been extracted, which have formed the components of the proposed educational model for accounting postgraduate students in the knowledge and skills required in quantitative and qualitative research.
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