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
Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
4
Assistant Professor, Department of Educational Sciences, Birjand Branch, Islamic Azad University, Birjand, Iran
Abstract
The main purpose of this research is to investigate the required factors and components of the paradigm model of education-skills in the field of accounting. This research has used documentary method and qualitative content analysis with comparative approach and descriptive-inferential method. In the first stage, which has a qualitative aspect, semi-structured individual interviews conducted until reaching theoretical saturation (10 people) expert professors, professionals including financial managers of large companies, financial analysts of the stock exchange, and certified accountants and auditors. Interviews were coded using grounded theory method and Maxqda software. final educational and skill components from the point of view of the statistical population were identified in 5 categories of causal factors, contextual factors, intervening factors, strategies and consequences, and based on the data method of the Strauss Corbin Foundation, research paradigm model was designed and the paradigm model lso validated in the structural equations section. The evaluation of kappa coefficient (0.647) was more than the acceptable value, this value means the reliability of the research. research results indicate, Considering that the level of practical ability accounting graduates is different from the point view of academics auditors, by identifying the required factors and components education-skill paradigm model and implementation environment of universities labor market, views of academics and auditors about level ability of the graduates accounting field was brought together, because closeness these groups and continuous cooperation, the conditions training of professional and expert accountants and auditors can be provided and their performance in the market can be provided.
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