Review of Empirical Studies
According to a survey conducted by Watty (2005), the academic accountants’ view about the concept of quality of accounting education (ie “quality as fitness for purpose”) is different from that of the respondents to the survey, who believe that it is about designing program or course to suit the requirements of the accountancy profession and the industry. The survey concludes that academic accountants might have to accommodate the existing general view of the respondents for the production of high quality accounting graduates that could be employable by the industry and the public sector. The “fitness for purpose” view they hold about the quality of accounting education should be narrowed down to the need of the industry on quality of the accounting graduates and, so, their career progression objective in the conduct of research should be de-emphasized.