The questionnaire includes eight sections with a well-designated covering letter. All the questions of the questionnaire are close-ended, except one open-ended question at the end of the questionnaire asking respondents to add any idea, comment or suggestion. Five-point likert scale was used in developing the questionnaire (e.g. strongly disagree = 1, strongly agree = 5), except for the seventh section which was built based on a three-point scale. The first section of the questionnaire includes eight demographic questions. The second section includes one question asking students about their satisfaction degree concerning accounting education in their universities. The third section includes 22 accounting courses and asks the respondents to indicate the importance of each course for their professional future. The fourth section includes 19 generic skills adapted from Crawford, Helliar and Monk (2011). Respondents were asked whether they think that these skills should be taught in their universities. Consistent with Cory and Huttenhoff (2011), the fifth section includes 11 potential weaknesses in accounting education. Six of them were adapted from Yücel, Saraç and Çabuk (2012) and five were self-formulated by researchers. Students were asked to express their opinion about these potential weaknesses. The sixth section includes 15 potential suggestions to improve the accounting education. Five of them were adapted from Yücel, Saraç and Çabuk (2012) and ten were self-formulated by researchers. Students were asked to express their opinion about these potential suggestions. The seventh section includes one question asking students if their perceptions toward accounting education have been changed during their study period and why (have been changed positively = 1, have not been changed = 2, have been changed negatively = 3) (see Marriott and Marriott, 2003). Finally, section eight asks respondents to add any idea or suggestion on the accounting education program as a whole.