Examining the Impact of Modern Accounting Education Methods on the Learning and Development of Accounting Graduates
Keywords:
Interpretive Structural Modeling (ISM) , New methods of accounting education , growth , learningAbstract
The objective of this study is to examine the impact of modern accounting education methods on the learning and professional development of accounting graduates. This applied study employed a descriptive–survey design. In the first phase, components related to learning and development in accounting were identified through library research and expert interviews. A researcher-developed questionnaire was then constructed based on the extracted indicators and administered to 300 participants, including senior and middle financial managers in Tehran-based companies as well as accounting graduates working in public and private organizations. Content validity was confirmed using the Content Validity Ratio (CVR), and reliability was verified using Cronbach’s alpha coefficient (0.83). Data analysis was conducted using Interpretive Structural Modeling (ISM) along with SPSS 26 and SmartPLS 3. Model fit indices were also assessed to ensure the adequacy of the structural model. Results of the ISM analysis indicated a five-level hierarchical model, with the fifth level—including indicators such as training modern and digital accountants, improving active and interactive learning, strengthening autonomy in self-learning, better information retention, enhanced workplace performance, increased engagement, higher social responsibility awareness, and knowledge preservation—showing the highest influence. Structural equation modeling confirmed the significant positive effect of modern accounting education methods on learning and development (p<0.001, t=11.59, β=0.88). The coefficient of determination (R²) reached 0.77 for strategies and 0.79 for outcomes, indicating strong explanatory power of the model. Overall, the findings demonstrate that modern accounting education methods exert a significant positive impact on the learning outcomes, skill development, and professional growth of accountants, effectively bridging the gap between theoretical education and real-world industry needs.
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Copyright (c) 2025 Sajad Amiri (Author); Mohammad Javad Sheikh; Meysam Arabzadeh, Mohammad Esmeilijoosheghani (Author)
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