تحول در آموزش حسابداري :ضرورت يك رويكرد استراتژيك

Evolution In Accounting Education:The Need for a Strategic Approach

When we entered in 21St. Century, accounting education remained in the last one. It seems to accounting education didnʹt match itself with the big socioeconomic and information revolutions. The entire world had been called 1980s as "Information Revolution Age", so what were the effects of this important revolution on accounting education? On the course titles or course chains in accounting curriculum? All of the effects of this revolution on accounting educaion can be limited to books with some special problems in spreadsheet environment or CD accompanied books or the textbooks with websites. What about new course titles or new approaches to teaching? Really nothing. We can suppose we want to make a revolutionary curriculum, which is needed for information age. So, what we must consider for this revolutionary curriculum? Main functions that are supposed that accountants must do today can lead us to the proper curriculum. If we add to these functions the need for dynamic improving of accounting science, then it will be better to follow for designing the optimum course titles. For finding the best results, we must follow the steps of strategic planning. These steps are defining the mission, scanning the environment (internal and external), determining the goals, formulating the strategies (the main ways for reaching to the goals) and finally designing an operational plan for implementing strategies in an optimum time schedule. in this article a strtegic approach to finding the new curriculum for accounting is described.