Research on the Relationship Between Accounting Education, Research and Practice in the UAE

This study is focusing on understanding and examining the relationship between accounting education, research and practice in the context of UAE. This questionnaire-based survey is being distributed to accounting employees and students in the UAE organizations in order to explore their opinions about the mentioned topic.

Your participation in completing the questionnaire is most valuable to the success of the study. The questionnaire will only take a few minutes of your time. Please read each item statement very carefully and indicate your selections. Thank you for your cooperation and participation in this research.

Regards,

SECTION 1: RESPONDENT PROFILE

Gender:

Male

Female

Age:

Years of working experience:

Still student Less than 5 years From 5-10 years

More than 10 years

Your Organization:

UOS

HBMSU

ZU

MBRSC

SZHP

DC

Other:

SECTION 2: Education

Note: (SD) strongly disagree, (D) disagree, (N) Neutral, (A) agree, (SA) strongly agree

Indicate your level of agreement for the following questions:

Participants Responses

SD D N A SA

5 Universities rely more on theory than practical and real-life situation. 1 5 15 20 19

6 Accounting education material lack to current market and workplace demand.2 17 19 15 7

7 Accounting education helps you in building a good understanding of awareness of business activities of workplace and important research. 1 1 11 20 27

8 Universities should train the students on the software used by the accountants inside the companies (ex: Oracle). 1 0 6 16 38

9 Using new technology in the universities will improve the quality of accounting education. 10 The knowledge I have received from the university is enough to success in my career. 3 6 18 22 10

11 Im satisfied with lessons and skills I got while Im studying accounting. 5 5 19 20 11

t-Test 1-sample Test Mean 2.166667 Confidence 0.95 n 30 Average 12 Test Stdevp 1-sample StdevStDev9.273618 9.273618 0.930 SE Mean 1.693123 T -5.80781 TInv2.04523 p - One sided 1.35E-06 Reject Null Hypothesis because p < 0.05 (Means are Different)

p - two sided 2.7E-06 Reject Null Hypothesis because p < 0.05 (Means are Different)

Upper Confidence Interval 15.46283 Lower Confidence Interval 8.537174 Anderson-Darling Data is Normal

A-Squared 0.740

p 0.048

95% Critical Value 0.787

99% Critical Value 1.092

Mean 12.000

Mode 1.000

Standard Deviation 9.274

Variance 86.000

Skewedness 0.676

Kurtosis 0.366

n 30.000

Std Err 1.693

Minimum 0.000

1st Quartile 5.000

Median 11.000

3rd Quartile 19.000

Maximum 38.000

Range 38.000

Confidence Interval 3.463

for Mean (Mu) 8.537

0.95 15.463

SECTION 3: Research

Note: (SD) strongly disagree, (D) disagree, (N) Neutral, (A) agree, (SA) strongly agree

Indicate your level of agreement for the following questions:

Participants Responses

SD D N A SA

12 Accounting education and practices deals with numbers that decreases the focus on research. 3 11 27 11 8

13 Universities should prepare students to know more about research while studding for market demand and environment changes. 1 2 19 21 17

14 Universities should provide accounting students with more training courses for accounting research. 1 3 9 24 23

15 Newly accounting graduates needs practice and training on research to reach required technical skills 1 3 9 28 19

Anova: Single Factor 0.05 LSD 9.229447 SUMMARY HSD 13.37115 Groups Count Sum Average Variance Scheffe13.11014 SD 4 6 1.5 1 Post Hoc SD D N A

D 4 19 4.75 17.583 D 3.25 N 4 64 16 76 N 14.5 11.25 A 4 84 21 52.666 A 19.5 16.25 5 SA 4 67 16.75 40.2 SA 15.25 12 0.75 4.25

Colored cells have significant mean differences

ANOVA Reject Null Hypothesis because p < 0.05 (Means are Different) Source of Variation SS dfMS F P-Value F critBetween Groups 1129.5 4 282.375 7.5 0.002 3.055568 Within Groups 562.5 15 37.5 Total 1692 19

Anderson-Darling Data is Normal

A-Squared 0.714

p 0.053

95% Critical Value 0.787

99% Critical Value 1.092

Mean 12.000

Mode 3, 1

Standard Deviation 9.437

Variance 89.053

Skewedness 0.332

Kurtosis -1.375

n 20.000

Std Err 2.110

Minimum 1.000

1st Quartile 3.000

Median 10.000

3rd Quartile 19.500

Maximum 28.000

Range 27.000

Confidence Interval 4.417

for Mean (Mu) 7.583

0.95 16.417

SECTION 4: Practice

Note: (SD) strongly disagree, (D) disagree, (N) Neutral, (A) agree, (SA) strongly agree

Indicate your level of agreement for the following questions:

Participants Responses

SD D N A SA

16 Internship for accounting students is useful and should be for longer period. 3 2 14 18 23

17 Newly graduates accounting students have impressive certificates but they have less practical skills. 5 20 22 13

18 Training at workplace provides better understanding than theories in lectures. 1 2 9 13 35

19 Students may face challenges and difficultiesin implementing theoretical knowledge of accounting in the workplace. 2 22 18 18

20 Companies should request qualified training courses before hiring accounting graduates. 1 7 19 19 14

21 Using new technology in education/research will effect accounting practice in a positive way. 4 16 21 19

t-Test 1-sample Test Mean 1.666667 Confidence 0.95 n 27 Average 13.33333 Test Stdevp 1-sample StdevStDev8.766194 8.766194 0.926 SE Mean 1.687055 T -6.9154 TInv2.055529 p - One sided 1.21E-07 Reject Null Hypothesis because p < 0.05 (Means are Different)

p - two sided 2.42E-07 Reject Null Hypothesis because p < 0.05 (Means are Different)

Upper Confidence Interval 16.80112 Lower Confidence Interval 9.865543