Impediments of Accountancy Education Change in Ghana: Institutional Theory Perspective

Abstract

Accountancy education has been criticised for failing to adequately prepare graduates to handle the myriad of challenges associated with the rapid global changing socio-economic environment. The inability of the profession to prepare graduates can be explained by factors that impede change. Therefore, this study examined the impeding factors of changes in accountancy education in Ghana. The survey approach was adopted and questionnaire was the data collection instrument using a sample of 36 universities and colleges. The study finds only fear of growth in faculty size as the non-existent impeding factor of accountancy education change (AEC). There are statistical differences in the influence of resistance to change resulting from organisational culture on AEC. The study contributes to the institutional isomorphism theory and provides empirical literature to assist global bodies and institutions requiring information on impeding factors to AEC