Abstract
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.