Accounting education's uncertain environments: descriptions and implications for accounting programmes and accounting education research

All organizations must respond to changes in their external environments so that existing competitive advantages can be maintained and new opportunities that change often brings captured. Accounting education programmes are not exempt from this basic business principle. While much has been written about how accounting education programmes must respond to changes in practice, the overlooked higher education environment is likely having a more direct and significant effect on accounting education. This paper identifies and briefly describes several components of the higher education environment, including students, faculty, and culture. How these components could affect accounting education is also addressed. Suggestions as to how several best business practices, including just-in-time and total quality management, can be used to improve accounting education are provided. The paper concludes by identifying some important research implications of accounting education's changing environments.