Michael Pelz

2017

Currently, the education of accounting in the United States is addressed by several academic journals to show up the problems in the quality of teaching. Nevertheless, the quality of accounting education in Europe has not been pictured in a similar way. To identify the reason for the problems, the country-specific career paths has to be clear and the influence of accounting institutes has to be pictured. In the purpose of this literature review we want to find correlations while we associate the problems in the education of accounting with the country-specific career path. Inhere, the influence of certifications is pictured. The different career paths are included as well as problems with the core accounting curriculum. Especially the realistic course delivering and basic accounting competences are missing in correlation with that. Finally, the different roles of accountants and the changing role from a number jerk to a financial consultant are presented. In doing so, several problems in the teaching of accounting competences and soft skills could be justify. We contribute a deeper insight of problems and career path opportunities in the presented countries. Based on this understanding, future research could develop concise strategies to improve the quality of accounting education.