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All Journal The International Journal of Accounting and Business Society
Hema Wijewardena
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Undergraduate Accounting Curriculum: The Unique Case of Iran Wijewardena, Hema; Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 5, No 2 (1997): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

After the lslamic Revolution of 1979, the entire education system in Iran was drastically changed to make it more relevant to the lslamic principles. Accordingly, a single undergraduate accounting curriculum designed by the government was imposed on all universities in lran in I982. Since then. undergraduate accounting programmes of all universities have been conducted on the basis ofthis common curriculum. However, there has been criticism that several features of this curriculum are not appropriate in terms of educational objectives and economic conditions ofthe country. This study examined the nature and content of the above curriculum with the purpose of identifying its weaknesses as well as strengths through a survey of perceptions of accounting educators and practitioners in Iran. The findings of the study has revealed that despite a few desirable features. the existing undergraduate accounting curriculum in lran suffers from a number ofserious weaknesses.
The Development of accounting System and Accounting Education in High Income Oil Exporting Countries: An Overview Yapa, Senarath; Wijewardena, Hema
The International Journal of Accounting and Business Society Vol 4, No 1 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

For a considerable length of time, the development in Third World countries (TWCs) identified by many wirters on the basis of viewing these countries as a single economic grup. As a result of the rapid economic changes taken place after the oil boom the development of accounting systems and accounting education in high income oil exporting countries (HIOECs) has been significantly different from that of other TWCs. Therefore, the unified view of Third World accounting is no longer appropriate and the economic differentiation needs to be taken into account in any realistic classification of accounting in this part of the word. Further, the ‘sphere of influence’ methodology used by Enthoven (1977) for classifying accounting system in the Third World is not applicable to HIOECs because, unlike in other TWCs, the development of accounting and education in this particular group of countries is not an outcome of such historical factor as colonial experience and/or colonial affinity.
Co-Authors Jamal Roudaki Senarath Yapa