Exploring Stakeholderss Perception of Accounting Higher Education Deficiencies and Improvements in Quality

Abstract

Egyptian educational institutions have been experiencing rapid expansion in the provision of accounting higher education (AHE). This expansion may require the application of Total Quality Management (TQM) approach to enhance quality and sustain AHE effectiveness. This paper aims at exploring the AHE stakeholders’ perception of the effectiveness of AHE pre and post the application of TQM. In doing so, we target four groups of stakeholders; students, academics, administrative staff, and professionals in of private and public universities in Egypt to assess their perception of the AHE deficiencies and potential quality improvement. Furthermore, we investigate the effect of adopting TQM on the perceived effectiveness of various AHE dimensions. Using interviews, and a survey questionnaire, we identify eight performance-improvement dimensions for the application of TQM in AHE institutions for a sample of 513 respondents. Results show that the current practice of AHE generally suffers from deficiencies that can be overcome by applying TQM approach. The eight dimensions of potential quality improvements relate to (1) students, (2) academia, (3) accounting education institutions, (4) accounting courses and programs, (5) facilities, (6) training courses and internships, (7) financing costs, and (8) feedback from the accounting job market. Results show a significant perceived improvement when applying TQM relative to the current status pre TQM. The findings are relevant to policy makers and AHE administrators seeking to enhance the quality of accounting education and sustain competitive advantage in a fiercely competitive market.