The Gap between Teaching Accounting at University and Practice in the Workplace: The case of Saudi Arabia

Abstract

The main aim of this study is to examine the gap between accounting education and accounting practice, with a focus on the case of Saudi Arabia. In addition, it aims to investigate the university accounting education system in SA in order to explore the factors leading to the gap. This study was based on extensive literature review and semi-structured interviews with a sample of accounting employees graduated from Saudi universities. The results reveal that there is a gap between accounting education and practice in the Saudi accounting education system. The results also confirm that collaboration between the university, business sector and the professional body of accounting (SOCPA) is important to bridge the gap. Accounting curricula and teaching methods need to be changed and keep pace with the ongoing changes in the business environment in order to promote student skills. The results of this study will contribute to the presentation of new interpretations of the gap in accounting education from the perspective of Arab developing countries.