Some studies have focused on the presentation way of accounting courses. For example, Sugahara and
Boland (2006) conducted a study to show the effect of using Power Point way of presenting the financial
accounting "1" on the students’ academic performance. The result of their study indicated a significant
relationship between students’ preferences for Power Point and their academic results. Similarly, a study by King
and Mo (2013) found that including the web-based learning in some accounting courses increased the efficiency
of students in terms of their overall grades and helped instructors to monitor their students’ educational activities
(see also Kotb & Robert, 2011; Ng, 2012).
These skills, as indicated by the authors, should be integrated and completed with the suitable behavioral skills
of the respective jobs such as accounting as a communication tool, motivation, honesty, capacity of analysis and
teamwork skills. Cory and Huttenhoff (2011) investigated some important issues in accounting education system.
These include: degree and professional certificate preference, courses and topics to be covered and priority of
skills to be learned in universities. The results of the study indicated that a 120-hour undergraduate’s degree in
accounting is the optimal degree and the CPA is the most relevant professional certificate, critical thinking skills
should be given priority to learn. In respect to the different accounting courses, the authors indicated that
intermediate accounting is the most important accounting course, followed by ethics, finance, advanced
accounting, information systems and auditing respectively.