Aligning accounting education and training: a comparative study

This study aims to build an aligned model of AE&T for the KSA by benefiting from the comparative analysis of AE&T in the UK and the KSA. The researcher depended on the Wilson model (2002) which is the first model to refer to the alignment of AE&T to produce effective accounting practitioners. The researcher cover the last three stages from this model and focused on accounting students. The researcher determined the propositions that needed to be tested by comparative analysis between AE&T in these two countries. Those propositions reflect all the three stages, namely: university accounting education, professional accounting training and professional accounting practice and CPE. The researcher adopted a case study approach, which was felt to be the most appropriate method in addressing the research aim, enabling an aligned model of AE&T to be built. The main source of data collection was reviewing and analysing current literature and by conducting face-to-face in-depth interviews and documentary sources. Cross-case analysis was used as the main approach for analysing data. The researcher produced a model of AE&T by determining the positive features of AE&T systems in the UK and the KSA, based on comparative analysis.