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ASSESSMENT OF QUALITY ASSURANCE AS IMPERATIVE FOR PRODUCING QUALITY ACCOUNTING TEACHERS FROM UNIVERSITIES IN UNITED STATES OF AMERICA

ABSTRACT The study investigated quality assurance as imperative for producing quality accounting teachers from universities in United States of America. The population of this study comprised all lecturers and students of accounting education in the universities in United States of America. They are 2298 in number. The study adopted Expost-Facto research design, while stratified random sampling technique was used in selecting the respondents. The instrument for data collection which was tagged ‘“Quality Assurance and Quality Accounting Teachers Questionnaire” (QAQATQ) was administered to 231 respondents and used for the study. The instrument was vetted by expert in test and measurement before the reliability test was conducted with 40 respondents and the result which was 0.75 proved the instrument reliable for the study. Data collected were analysed using Pearson Product Moment Correlation analysis. The results of the data analyses were all significant and from the results of the analysis, it was observed that there is significant relationship between quality assurance and effective training of accounting education teachers in United States of America. It was also observed that quality assurance contributes significantly to the teaching effectiveness by accounting education teachers in United States of America. The recommendation was that the government, management of various universities and other external agencies in United States of America should not adopt the view and suggestion that quality is fitness for purpose (and value for money), as this will not allow other ingredients of quality to be felt. It was also recommended that the people preparing quality assurance programs should continuously evaluate it for further improvement. Follow-up and feed-back programs should be devised to reveal the strengths and weaknesses for the purpose of necessary adjustments and improvement. KEYWORDS: Quality Assurance, Training, Teaching Effectiveness, Accounting Education Teachers, United States of America.
Dr John Samuel Kingsley
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