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Volume:1, Issue:3
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Journal of European Economic History
2020, Volume:1, Issue:3 : 1-8
Research Article
Accounting Education Reforms in Emerging Economies: Drivers, Models, Implementation Pathways, and Quality Assurance
 ,
1
Department of Accounting & Finance, School of Business, Eastern Delta University, Dhaka, Bangladesh
2
Department of Accounting, College of Management, Accra Metropolitan University, Accra, Ghana
Abstract

Accounting education in emerging economies is undergoing significant reform as governments, regulators, universities, and employers confront rapid digitization, evolving reporting standards, increased demand for employability skills, and persistent capacity constraints. This paper synthesizes contemporary reform drivers and proposes an implementable reform architecture that integrates competency-based education (CBE), outcome-based education (OBE), international education standards, digital accounting competencies, ethics and governance, and work-integrated learning. Using an integrative literature review approach, the study develops a multi-level “Reform-to-Results” framework linking national policy levers, institutional capabilities, curriculum redesign, faculty development, assessment reform, and stakeholder partnerships to graduate outcomes and labor-market relevance. The paper identifies common barriers in emerging contexts—resource limitations, uneven faculty readiness, limited infrastructure, misalignment with professional bodies, and assessment cultures focused on rote learning—and offers practical mitigation strategies such as phased implementation, low-cost digital labs, micro-credentials, train-the-trainer models, and capstone-based assessment. The paper contributes a consolidated roadmap and quality assurance scorecard to guide reform planning, execution, and continuous improvement.

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