Designing a Model to Improve the Quality of Accounting Education by Examining the Relationships between the Factors Influencing Teaching Methods

One of the most important concerns of universities is the training of qualified accountants to meet the needs of organizations. In recent years, the issue of the quality of education and teaching has been seen as an important topic in educational systems, and one of the most important components of the quality of universities is the teaching methods. Therefore, based on this argument, the present study uses the structural equation modeling approach to examine the relationships between the factors affecting teaching methods to improve the quality of accounting training. For this purpose, after conducting exploratory studies, the theoretical model of improving the quality of accounting education was developed by examining the factors affecting the teaching methods and hypotheses of the present study based on this model. A researcher-made questionnaire with 86 items was used to collect data. The questionnaire was sent to accounting professors and students at different levels and experts in the accounting profession. Finally, due to the uncertainty of the statistical population, 384 people answered the questionnaires and were included in the statistical analysis. After ensuring the acceptable fit of the measurement and structural models of the research, the research findings indicate that There is a positive and significant relationship between the factors affecting teaching methods in order to improve the quality of accounting education, and the most relevant relationship, respectively, is related to the effect of strategies on the consequences (/98), the effect of causal conditions. It focuses on the pivotal phenomenon (/63), the effect of the pivotal phenomenon on strategies (/40), the effect of contextual conditions on strategies (/36) and the intervening conditions on strategies (/25).