Accounting students’ perceptions of effective faculty attributes

Purpose This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor’s and associate’s accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait University (KU) and the Public Authority for Applied Education and Training (PAAET). Design/methodology/approach A questionnaire was developed to identify ideal accounting faculty attributes. It was administered to a sample of accounting students at the two institutions in the 2014-2015 academic year. Descriptive statistics were collected and independent samples t -tests were run. Findings The most highly ranked attributes related to instructor characteristics and class delivery. Significant differences were found between KU and PAAET students in the perceived importance of attributes. KU students ranked class preparation and delivery attributes significantly higher than PAAET students. In contrast, PAAET students ranked attributes related to instructor characteristics and evaluation methods significantly higher than KU students. Practical implications These findings provide an insight into the attributes of an effective accounting faculty from the students’ perspective. A direct implication is that accounting faculty can incorporate the most important attributes into their course design and delivery. This may improve teaching effectiveness and ultimately student learning. Originality/value This research is timely because the College of Business Studies at PAAET has applied for accreditation with the Accreditation Council for Business Schools and Programs. As teaching effectiveness is a major consideration in the process, these findings may help it to enhance its performance and improve the chances of its accreditation application being successful. The study bridges a gap in the literature on teaching effectiveness because there appears very little, if any, research into the attributes of effective accounting teaching.