Document Type : Original Article
Authors
1
Associate Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran.
2
M.Astudent in accounting, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran.
3
Assistant Professor, Educational Management Department, Faculty of Management, Kharazmi University, Tehran, Iran
10.22034/jpar.2024.2020263.1270
Abstract
Curriculum is the product of curriculum planning process. Evaluation of programs, including curriculum, improves education. Therefore, the purpose of this research is to evaluate the external quality of the master's degree curriculum in auditing using Benjamin Bloom's knowledge, skill and attitude model. For this purpose, by reviewing the previous researches, 80 indicators of knowledge, skill and attitude necessary for a senior audit graduate were extracted, and by asking the opinion of 10 auditing experts using the fuzzy triangle Delphi method, 62 indicators were agreed upon by experts. Then, by distributing the questionnaire containing these 62 indicators in 2023 between the two categories of the statistical sample of the quantitative part of this research, which were selected in a purposeful way, the opinion of 61 people who graduated with a master's degree in auditing from the country's public universities who are working in the same profession, as well as 120 Regardless of their employers (Partners of audit firms where senior audit graduates are working in their firms), the degree of external desirability of the senior audit curriculum has been evaluated. The results show that according to the opinion of the above mentioned two groups, there is no statistically significant difference in their opinions, the desirability of the external quality of the master's audit curriculum for the transfer of knowledge, skills, and the necessary attitude to the graduates of this field to perform the tasks assigned to audit is unfavorable.
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