A factor analysis on knowledge and skill components of accounting education: Chinese case

Zhijun LIN*

*Corresponding author for this work

    Research output: Contribution to journalJournal articlepeer-review

    15 Citations (Scopus)


    Accounting education reform is being called upon by the profession and business communities in many countries under new business environment with high-tech production, economic globalization and intensified market competition. This study, by applying the factor analysis research method, has empirically-developed 6 latent constructs about the desirable knowledge and skill components that should be emphasized in accounting education in order to meet the challenges stemming from the changing business environment, i.e., business/management skills, business/management knowledge, core accounting knowledge, personal characteristics, general knowledge, and basic techniques. The structural order of, or the interrelationship among, these six dimensions of the knowledge and skill requirements in accounting education is also elaborated based on the analysis of factor loading results. The findings of this study should assist various groups of stakeholder (e.g., accounting practitioners, educators and students) to gain a better understanding of needed changes in accounting education and provide input for redesigning accounting curriculum to promote a smooth progress of accounting education reform in China and other countries.

    Original languageEnglish
    Pages (from-to)110-118
    Number of pages9
    JournalAdvances in Accounting
    Issue number1
    Publication statusPublished - Jun 2008

    Scopus Subject Areas

    • Accounting
    • Finance


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