Document Type : Original Article
Authors
1
PhD Student in Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran
2
Assistant Professor, Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran (Corresponding Author)
3
Associate Professor, Department of Accounting, Dahlom and Research Branch, Islamic Azad University, Tehran, Iran
4
Department of Educational Sciences, Birjand Branch, Islamic Azad University, Birjand, Iran
Abstract
The main purpose of this research is to design and validate the training model - accounting skills. In this research, documentary research method and qualitative content analysis with deductive approach and descriptive-inferential method have been used. In the first stage of this research, which has a qualitative aspect, from semi-structured individual interview method to theoretical saturation (30 people) with a statistical population including expert professors, professional employees including corporate finance managers, and certified public accountants and auditors. . Finally, the interviews were coded using grounded theory method and Maxqda software. And in the second stage, which has a small aspect, the questionnaire in 26 statements was compiled and designed using the classified information of Max Kyoda software and Delphi method.
Finally, 160 samples were selected equally from the statistical population and randomly selected as the final sample. Data were collected using a questionnaire and Cronbach's alpha coefficient of 76.64% on average indicates that the validity is confirmed. Data were analyzed using SPSS software descriptively and inferentially using the mean of two independent T-TEST communities. Based on the results, the first and second hypotheses indicate that between the required training-skills components There is a significant difference in the field of accounting from the perspective of certified professors and financial managers of large companies and certified professors and the community of accountants and auditors.Therefore, the hypotheses are confirmed at the 95% confidence level.
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