Knowledge base and skill development in accounting education: Evidence from China

Zhijun LIN*, Xiaoyan Xiong, Min Liu

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

47 Citations (Scopus)


This paper presents the result of a survey on the required knowledge, skills, and pedagogy for accounting education as perceived by accounting practitioners, educators, and students in China. Respondents generally agreed to a series of knowledge and skills that are important to the training of accounting students, although some variance exists among the respondent groups regarding the perceived importance of those knowledge and skills. The findings also reveal that the respondents were dissatisfied with the present delivery of the needed knowledge and skills. Thus it is contended that accounting education reform in China is not only necessary, but imperative. This study also makes a comparative analysis with similar studies in the US, in terms of commonalities and differences in respondents' perceptions between the varied economic, technological and cultural environments in China and the US.

Original languageEnglish
Pages (from-to)149-169
Number of pages21
JournalJournal of Accounting Education
Issue number3
Publication statusPublished - 2005

Scopus Subject Areas

  • Accounting
  • Education

User-Defined Keywords

  • Accounting education
  • Accounting education reform
  • Chinese accounting
  • Pedagogy in accounting education


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