Developing strategies for changing the higher education system in Iran: accounting field

Document Type : research article

Authors

1 Ph.D Student, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran.

2 Assistant Professor, Department of Accounting, Faculty of Economics and Accounting, Razi University, Kermanshah, Irann

3 Assistant Professor, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran

Abstract

Aim:  This research was conducted with the overall goal of developing change strategies in the higher education system in accounting in Iran.
Methodology: This research identified the strengths, weaknesses, opportunities, and threats of the subject using the SWOT matrix and prioritized them using the AHP technique. The statistical population of the research were knowledgeable and subject matter experts in relevant organizations. The SWOT-AHP technique was used to process the information using the Expert Choice software.
ResultsThe research findings showed that the weaknesses, threats, opportunities and strengths in the subject under study were assigned the first to fourth priorities, which indicates the dominance of the risky space over the useful space. In addition, in prioritizing strategic areas, the results showed that, respectively, the WT area means defensive strategy (minimum - minimum), the WO area means adaptive strategy (minimum - maximum strategy), the ST area means contingency strategy (maximum - minimum), and finally the last strategy is based on the SO axis, which means offensive strategy (maximum - maximum). In addition, based on the TOWS matrix, 12 necessary strategies were designed in the field of change in the higher education system in the field of accounting.
Conclusions and suggestions: Accounting higher education system in the last decade due to market changes and innovation system more than any other discipline needs to change and adapt more to the labor market, therefore, they need a model that guides the education system in reaching to these goals. The strategies designed in this research can be helpful.
Innovation and originality: So far, no research with this title has been done in the country, and due to the existing vacuum, this research was designed and compiled .

Keywords

Main Subjects


 Affes, H. S., & Abed, F. A. (2023). Knowledge Management and Its Role in the Innovative Performance of the Iraqi Ministry of Youth and Sports. Asian Journal of Economics, Business and Accounting, 23(21), 129-151.
Albrecht, W. S., and R. J. Sack. (2014). Accounting Education: Charting the Course through a Perilous Future. Sarasota, Florida: American Accounting Association.
 Asadpourian, Z., Rahimian, M., & Gholamrezai, S. (2020). SWOT-AHP-TOWS analysis for sustainable ecotourism development in the best area in Lorestan Province, Iran. Social Indicators Research, 152, 289-315.‏
 Babajani, J., Barzideh, F., & Khenka, A. (2019). The future research of management account-ing: from the perspective of science and information technology. Journal of Accounting Man-agement, 38 (3); 142-168. [in Persian]
Baghomian, R., & Baghi, A. (2016). Obstacles to the progress of accounting education in Iran. Journal of Financial Accounting Empirical Studies, 33 (2); 1-16. [In Persian]
 Bahmaei, S., & Enaiati, T. (2019). After the effective components in the quality of higher edu-cation services from the point of view of internal and external customers. Journal of a new ap-proach in educational management, 8(3); 52. [in Persian]
 Baldeston, J (2012). Knowledge & university. journal of Higher Education, vol. 26, No. 1.
Barkhoda, J., Heidarei, F., & Nosrati Saraydashti, R. (2024). Re-examining the Structure of the Educational and Organizational Program of the University by Resorting to the Learning Organi-zation Theory of Peter Senge. Journal of Educational Planning Studies, 12(24), 253-271. [In Per-sian]
 Baumeister, Roy. Leary, Mark. (2020). Writing narrative literature reviews. Review of General Psychology 1(3):311-320. Publisher: American Psychological Association.
 Ben Slama, F. and Klibi, M.F. (2020), Accounting development in a changing environment: the case of Tunisia", International Journal of Law and Management, 59(5): 756-775.
Brunnhofer, M., Gabriella, N., Schöggl, J. P., Stern, T., & Posch, A. (2020). The biorefinery transition in the European pulp and paper industry–A three-phase Delphi study including a SWOT-AHP analysis. Forest policy and economics, 110, 101882.
 Cheng K. W, (2017), The Curriculum Design in Universities from the Perspective of Providers in Accounting Education. Education, 127(4); 581-590.
 Cooper, JH (2014). A training Programme Based on the Principles of Social Constructivism and Focused on Developing People for the Future World of Work an Evaluation. Submitted in partial fulfilment of the requirement for the degree Magisters Commeric in the Faculty of Economic and Buseiness Sciences at the University of Pretoria.
 Crawford, J., & Cifuentes-Faura, J. (2022). Sustainability in higher education during the COVID-19 pandemic: A systematic review. Sustainability, 14(3), 1879.
 Damavandi, A., & Yahyanezha Azizi, R. (2023). The role of the Ministry of Agricultural Edu-cation and Promotion in predicting the identification of skilled students and graduates of the country's natural resources in 1403. Research on the management of agricultural education, 66: 50-66. [in Persian]
 Dianati, Z. (2020). Examining the pattern of factors affecting the growth of accounting in Iran. Scientific research journal of management accounting and auditing, 36(9); 323-358. [in Persian]
 Divjak, B., Rienties, B., Iniesto, F., Vondra, P., & Žižak, M. (2022). Flipped classrooms in higher education during the COVID-19 pandemic: Findings and future research recommenda-tions. International Journal of Educational Technology in Higher Education, 19(1), 1-24.
  Dumas. A., & Hanchans. S (2015). How does job-traning increase firm performance? The case of morocco. International journal of manpower, 31 (5).585-602.
 Etemadi, H., Nikkhahazad, A. (2008). Identifying the factors and barriers to the growth of ac-counting education in Iran and providing an effective and efficient program in Iran", doctoral thesis of the Faculty of Humanities, Tarbiat Modares University, Iran. [in Persian]
 Farasatkhah, M. (2016). Planning based on future thinking in higher education. Higher Educa-tion Research and Planning Quarterly, 24 (3); 142-159. [in Persian]
 Goldasteh, A., Homayoon Arya, S., & Ghafouri, F. (2024). Providing a model for improving the quality of teacher-student interaction in the virtual education system of universities. Journal of Educational Planning Studies, 12(24), 72-91. [In Persian]
 Gottfried, O., De Clercq, D., Blair, E., Weng, X., & Wang, C. (2018). SWOT-AHP-TOWS analysis of private investment behavior in the Chinese biogas sector. Journal of Cleaner Produc-tion, 184, 632-647.
 Hayter, C. S., & Parker, M. A. (2019). Factors that influence the transition of university post-docs to non-academic scientific careers: An exploratory study. Research Policy, 48(3), 556-570.
 Hosseini, T., Hasani, M., & Mohajeran, B. (2024). Identifying the obstacles of not realizing the strategic plan of the university and providing appropriate solutions (Case study of Tarbiat Mo-dares University). eps, 2154. [In Persian]
 Huber, D.-J., Huber, J., Hersser, F., Höllbacher, E., Stern, T., 2018. Two experts, three opinions: volatile organic compounds' testing methods and regulative systems. Eur. J. Wood Wood Prod. 76, 5–12. https://doi.org/10.1007/s00107-017-1240-5
 Ji, M., Jiao, Y., & Cheng, N. (2023). An Innovative decision-making scheme for the high-quality economy development driven by higher education. Journal of Innovation & Knowledge, 8(2), 100345.
 Kadhila, N., & Iipumbu, N. (2019). Strengthening internal quality assurance as a lever for en-hancing student learning experiences and academic success: lessons from Namibia. Quality in Higher Education.
 Kahraman, C., Demirel, N. Ç., Demirel, T., & Ateş, N. Y. (2008). A SWOT-AHP application using fuzzy concept: e-government in Turkey. In Fuzzy multi-criteria decision making (pp. 85-117). Springer, Boston, MA.
 Kangas, J., Kurttila, M., Kajanus, M., & Kangas, A. (2003). Evaluating the management strate-gies of a forestland estate—the SOS approach. Journal of environmental management, 69(4), 349-358.
 Kaymaz, Ç. K., Birinci, S., & Kızılkan, Y. (2021). Sustainable development goals assessment of Erzurum province with SWOT-AHP analysis. Environment, Development and Sustainability, 1-27.
Lai, H. M., Hsiao, Y. L., & Hsieh, P. J. (2018). The role of motivation, ability, and opportunity in university teachers’ continuance use intention for flipped teaching. Computers & Educa-tion, 124, 37-50.
 Moore, T., & Morton, J. (2017). The myth of job readiness? Written communication, employa-bility, and the ‘skills gap’in higher education. Studies in higher education, 42(3), 591-609.
 Nelson, I. T., V. P. Vendrzyk, J. J. Quirin, and S. E. Kovar. (2015). Trends in Accounting Stu-dent Characteristics: Results from a 15- Year Longitudinal Study at FSA Schools. Issues in Ac-counting Education, 23(3); 373-389.
 Noshad, M., Savari, M., & Roueita, G. (2018). A hybrid AHP‐TOPSIS method for prospective-ly modeling of ultrasound‐assisted osmotic dehydration of strawberry. Journal of food process engineering, 41(8); e12928.
 Nourosh, I. (2014). Compilation of the program of undergraduate courses in the field of ac-counting according to the needs of the accounting and auditing profession. Accounting and au-diting reviews, 32: 125. [In Persian]
 Pelger, S., & Nilsson, P. (2018). Observed learning outcomes of integrated communication training in science education: Skills and subject matter understanding. International Journal of Science Education, Part B, 8(2), 135-149.
Piri Sagharlu, M., & Tahriri, A. (2023). Macro components affecting the development of ac-counting education in Iranian universities. Journal of Financial Accounting and Audit Research, 15 (2); 67-118. [in Persian]
Rahimian, M., & Gholamrezaie, S. (2023). Educational and research strategies of administrators and selected academic staff members of the Faculty of Agriculture and Natural Resources of Lorestan University. Agricultural Education Management Research Quarterly, 66: 11-23. [In Per-sian]
Razzaghi Borkhani, F., & Mohammadi, Y. (2018). The Design of TOWS Strategic Model for Rural and Agricultural Tourism Development of Mazandaran Province. Iranian Journal of Agri-cultural Economics and Development Research, 49(3), 509-525.
Rezaie, M. (2019). Examining the obstacles to the progress of public sector accounting in Iran from the perspective of academics. Journal of Accounting and Auditor Research, 38: 452. [in Persian]
Saghafi, A., & Sahebgherani, (2017). A comparative study of how to hold a doctorate course in accounting in Iran and the top universities in the world. Accounting and auditing studies, 24: 5-22. [In Persian]
Saidmamatov, O., Matyakubov, U., Khodjaniyazov, E., Day, J., Ibadullaev, E., Chuponov, S., ... & Matyusupov, B. (2021). TOWS analysis for sustainable ecotourism development and state support during the pandemic: The Aral Sea region of Uzbekistan. Turyzm/Tourism, 31(1), 47-56.
Savari, M., & Amghani, M. S. (2022). SWOT-FAHP-TOWS analysis for adaptation strategies development among small-scale farmers in drought conditions. International Journal of Disaster Risk Reduction, 67, 102695.
Schmidt, R. C. (1997). Managing Delphi surveys using nonparametric statistical tech-niques. decision Sciences, 28(3), 763-774.
Sharma, A. (2018). A fundamental study on qualitatively viable sustainable welding process maps. Journal of manufacturing systems, 46, 221-230.
Tuzmen, S. (2011, March). A Multi-Criteria Factor Evaluation Model For Gas Station Site Se-lection. In 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding (No. 2011-164). Conference Master Resources.
Wening, N. W., & Moertono, B. (2023). The Mediating Role of Creativity on the Effect of Knowledge Sharing on Sustainable Competitive Advantage. ABAC Journal, 43(2), 42-61.
Wijewardena, H and Roudaki, J. (2013), Undergraduate Accounting Curriculum: The Unique Case of Iran, Accounting Finance Working Paper 97/06, School of Accounting Finance, Univer-sity of Wollongong.
Winstone, N. E., & Boud, D. (2022). The need to disentangle assessment and feedback in high-er education. Studies in higher education, 47(3), 656-667.
Zafaripour, T., & Mohammadi, R. (2016). Quality management as a strategic approach for Iran's higher education to enter the world community, International Conference of Iran Higher Educa-tion Association "Development of Cross-Border Higher Education: Opportunities and Challeng-es", Ferdowsi University of Mashhad, Iran Higher Education Association. [In Persian].