Reform and Development of Accounting Education in Saudi Arabia: Through the Lens of Women Faculty and Students

Abstract

One of the most significant goals of Saudi Vision 2030 is to increase accountability systems and the participation of women in the Saudi economy. This research aims to extend knowledge of the outstanding issues related to accountability, gender, and education in the Kingdom of Saudi Arabia in light of recent reforms in education policies and practices. Its specific focus is on accounting education and the new roles and practices that women are now taking on, and that are shaping their accountability and responsibility. Additionally, the research examines the responses and coping strategies of women these transformations, as well as the effect of the reforms on women’s subjectivity and their ability to perform differently from one another. It also aims to understand the challenges that hinder women’s ability to access and progress at work or study. This study is embedded in an interpretive paradigm, adopting an ethnographically inspired case study. It involves conducting in-depth semi-structured interviews with a total of 63 participants, (28 female faculty, 8 male faculty, 27 female students), supported by documentary analysis, diaries, and observations. Data analysis utilise thematic analysis and Judith Butler's theory to understand the KSA's evolving university policies and practices. The Butlerian theory is also used to explain the effect of change on female Saudi Arabian academics and students’ subjectivity and performativity, as well as their responses and ability to perform differently from one another. The analysis reveals how the reforms have shaped accountability systems within the university environment. It further highlights major transformations in gender-related policies and practices. Consequently, female faculty and students have assumed new roles that impact their access to positions within the university. This study provides insights into evolving organisational structures under new regimes, contemporary higher education practices, and how women respond to change. Finally, it illuminates potential challenges and barriers impeding women's career and academic advancement.