Despite the growing demand for accounting career, accounting education has witnessed a significant decline recently (Buckhaults & Fisher, 2011). In this context, Bui and Porter (2010, p.23) argued that since the mid-1980s, professional accounting bodies, managers and academics have sensed the failure of universities to provide accounting graduates with the competencies required for the current business environment for many reasons . However, accounting education, as a part of the whole education system in any country, is subject to many changes but it is not clear how these changes affect the accounting education system