Defining the customer

Article Abstract:

Total quality management can be successfully implemented in accounting education as long as future employers of accounting students are considered as the customer. This is in contrast with the commonly accepted notion that it is the studentry that makes up the customer base of accounting schools. The reasoning is that students pay the bill of their education and receive the service being offered by accounting schools. However, this line of thought is flawed in that it fails to address the fact that students are not the end users of accounting knowledge learned. The final users of accounting knowledge are actually the companies that will hire the students after they graduate. Moreover, considering students as the customers may compel schools to meet their demands over those of employers, resulting in accounting students who are not equipped with meeting the demands of the real business world after they graduate.

Methods, Customer service, Total quality management

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Educational change: a call to action

Article Abstract:

The declining quality of business and accounting education has been attributed to the preoccupation of most universities with research. This is due to the prestige of becoming a reasearch institution and because of the increased funding received for this function. Doctoral programs have also contributed to the problem by taking attention away from undergraduate and master's degree programs. Many doctoral students who to teach undergraduate courses focus most their efforts on their doctoral course requirements rather than teaching. Faculty members are also guilty of providing more attention to doctoral students. The situation shows a need for universities to balance the resources allocated for teaching and research. The efforts for instigating change must also come from the people who hire graduates and provide funding in order to overcome faculties' resistance to change.

Colleges and universities, Evaluation, Universities and colleges, College administration, Business education

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A conflict of objectives?

Article Abstract:

There is a need for the enhancement of communication, critical thinking, and problem solving skills among managerial accountants. Accounting education in the past has placed too much emphasis on the technical aspect of accounting based on the premise that these skills function as the basic techniques of the profession. There is no doubt that technical skills will continue to be the base-level for determining the career advancement of accountants. However, secondary skills in the areas of administration, interpersonal communication, and the accounting practice itself, also play a vital role in the professional development of accountants, particularly in the latter stages of their careers.

Services, Education, Accountants, Business teachers, Accounting teachers

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