The impact of professional accountancy organizations on the quality of accounting education

Abstract

Purpose. To assess the impact of professional accounting education provided by professional accounting organizations (PAOs) on the quality of accounting services. Methodology. This study is quantitative research, and was conducted through a closed questionnaire. The questionnaire was completed through professional accounting organizations in Kosovo by its members, professional accountants, auditors and accounting technicians. Factor analysis and multiple regression were applied to measure the impact of professional associations on the quality of higher accounting education in Kosovo. Findings. The results showed that professional associations that provide accounting services in Kosovo play a very important role in the sustainable development of accounting education in Kosovo, through the promotion of accounting education as well as in the framework of improving services, raising standards of accounting services in Kosovo, as part of their improvement. Originality. It is proposed to improve professional accounting education programs in Kosovo through the provision of information by accountants and experts in the field who provide services in the public interest and meet high quality standards of the services they offer. Practical value. Implications relate to the possibility of involving more companies and following the development trends of accounting education.