Since quality has different meanings, this section discusses on quality from the perspective of three groups and distils common framework for dimension of quality in higher education based on Owlia and Aspinwall (1996). The most commonly used groups in defining quality are product, software and service groups. It is a common belief that ‘quality lies in the eyes of the beholder’. The word quality comes from Latin word qualis meaning "what kind of". Therefore, since quality has different meanings, we can see quality of accounting education, from the perspectives of quality of product, quality of service and quality of applied software, as follows: