Benchmarking accounting curricula of selected universities in Africa with global standards

This study employed a concurrent embedded design to compare the accounting curricula of selected universities in Africa, America, Asia, and Europe, guided by International Education Standards (IES) 2, 3, 4, and 5. Fourteen universities from different continents were conveniently selected, and a descriptive content analysis was conducted to analyse the undergraduate accounting program contents. The findings reveal that the accounting education in selected African universities aligns with IES 2, 3, 4 and other universities, countering claims of inferiority. However, the universities' curricula in Africa lack practical job-related competencies (IES 5) due to limited opportunities for experiential learning. Disparities exist in the emphasis on IES competencies, potentially leading to imbalanced development among graduates. African universities prioritise employment-oriented education, while those in America, Asia, and Europe emphasise professional progression. Recommendations include enhancing ethics and professional values, allocating more curriculum space for ethical behaviour promotion, and creating room for practical skills acquisition to facilitate students' application of learned concepts and facilitate potential remediation.