Drivers of Accountancy Education Change In Ghana: Institutional Theory Perspective**

• In Event: Accounting Education and Case Studies

Abstract

ABSTRACT
Global and national influences have necessitated changes in accountancy education similar to changes in other spheres of endeavour. The rapid growth in the number of institutions particularly Colleges and the influx of campuses of international Universities in Ghana call for a study to examine and to explain changes in accountancy education. Therefore, the study based on institutional theory determined the drivers of changes in accountancy education in Ghana and tested for statistical differences in these drivers.
The survey approach was adopted with questionnaires administered to Universities and Colleges based on the Likert scale. The population of Universities and Colleges in Ghana at the time of the data collection between January and June 2013 were 62. However, 36 of these institutions were those offering accountancy programmes, accredited and had offered the programme for a year and above, to qualify for inclusion in this study. The ordinal regression method was adopted to test for the explanatory variables and the Mann-Whitney and Kruskal- Wallis tests were used to determine the levels of significant differences in the explanatory variables on accountancy education change among the institutions.
The main findings of the study are that the only explanatory variable which significantly affects the variations in the average period of accountancy education change (AEC) is National Accreditation Board (NAB) demands. The study found five (5) explanatory variables that significantly influence the variation in the types of AEC in Ghana. Out of this number four (4) were coercive variables and the remainder was a mimetic variable. The study found five (5) explanatory variables that significantly influence the variations in the frequency of AEC. Three (3) were mimetic variables and one (1) each for coercive and normative. Only one (1) variable was identified as having a significant effect on average period of AEC and which was a coercive factor. There were statistical differences using institutional characteristics such as type, category and religiosity in explanatory variables such as Institute of Chartered Accountants (ICAG) influence, demands of affiliated institutions, reflection of programme of affiliated institution and the demand of international bodies.
The implication of the study is that majority of the variations in AEC in Ghana are explained by coercive and mimetic factors. Therefore, regulators and internal structures within the institutions should encourage the Department of Accounting to initiate AEC based on faculty research and student feedback as well.

Key Words: Drivers, Accountancy Education Change, Institutional Theory, Ghana

Authors

• Ibrahim Bedi, University of Ghana

• Joseph Mensah Onumah, University of Ghana

• Prof. Jane O Ande, University of Ghana

• Prof. Mathew Tsamenyi, University of Birmingham, UK