بررسي فرآيند تغيير برنامه درسي و پيشنهاد يك برنامه درسي نوسازي شده براي دوره كارشناسي رشته حسابداري

A Study of Curriculum Revision and Suggestions: A Modernized Curriculum for Undergraduate Courses in Accounting

It is of vital importance to modernize accounting curricula for undergraduate programs so that the graduates will professionally qualify themselves for better performance in their entry level Job opportunites. Still, others believe that such graduates should be equipped with background knowledge and certain skills to play a better role in the organization and further interpersonal communications. The accounting graduates enter a changing environment which appears to be attractive and yet not irrelevant to their entry level accounting tasles. However, the claim made by the supporters of professional training at university level fades away for this reason and the changing environment demands modernization and revision in the curricula. Such revisions are made by expending huge sums of money in the countries with market - oriented economic system owing to the customer - oriented demands. In this article, the main factors for curriculum revision have been analysed, and considering the importance of graduatesʹ careerism, and lack of customer-oriented demand for change in the present planned economy, the author has suggested a curriculum for the accounting undergraduate courses. This curriculum is developed only for the purpose of modernization which will contribute to preparing the accounting graduates to take over the governmentʹs privatization program in a market-oriented economy.