Identifying and Ranking the Challenges of Accounting Education in Technical and Vocational Schools
Keywords:
Accounting education, technical and vocational conservatories, educational challenges, rankingAbstract
This study aimed to comprehensively identify and prioritize the challenges of accounting education in vocational schools from the perspectives of experts and instructors. This applied study used a sequential exploratory mixed-methods design; in the qualitative phase, content analysis and expert opinions (n=60) identified 52 challenges across six dimensions, and in the quantitative phase, a researcher-made questionnaire was administered to 351 instructors using multistage cluster sampling, with data analyzed via one-sample t-tests and the Friedman test. Results indicated that all challenges had mean scores significantly above the midpoint (p<0.05), and significant differences existed among ranked challenges; the highest priorities were laws related to instructors, educational planning and implementation, followed by student-related issues and teachers’ communication skills. The findings suggest that managerial-legal and human resource challenges are the most critical barriers to improving accounting education quality, emphasizing the need for governance reform, motivation systems, and human capital development.
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Copyright (c) 2025 Somayeh Jazini Zadeh (Author); Reza Sotudeh (Corresponding author); Abbasali Haghparast, Alireza Hirad (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
