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ASSESSMENT OF QUALITY ASSURANCE AS IMPERATIVE FOR PRODUCING QUALITY ACCOUNTING TEACHERS FROM UNIVERSITIES IN UNITED STATES OF AMERICA
ABSTRACT
The study investigated quality assurance as imperative for producing quality accounting teachers
from universities in United States of America. The population of this study comprised all lecturers
and students of accounting education in the universities in United States of America. They are 2298
in number. The study adopted Expost-Facto research design, while stratified random sampling
technique was used in selecting the respondents. The instrument for data collection which was
tagged ‘“Quality Assurance and Quality Accounting Teachers Questionnaire†(QAQATQ) was
administered to 231 respondents and used for the study. The instrument was vetted by expert in test
and measurement before the reliability test was conducted with 40 respondents and the result which
was 0.75 proved the instrument reliable for the study. Data collected were analysed using Pearson
Product Moment Correlation analysis. The results of the data analyses were all significant and from
the results of the analysis, it was observed that there is significant relationship between quality
assurance and effective training of accounting education teachers in United States of America. It
was also observed that quality assurance contributes significantly to the teaching effectiveness by
accounting education teachers in United States of America. The recommendation was that the
government, management of various universities and other external agencies in United States of
America should not adopt the view and suggestion that quality is fitness for purpose (and value for
money), as this will not allow other ingredients of quality to be felt. It was also recommended that
the people preparing quality assurance programs should continuously evaluate it for further
improvement. Follow-up and feed-back programs should be devised to reveal the strengths and
weaknesses for the purpose of necessary adjustments and improvement.
KEYWORDS: Quality Assurance, Training, Teaching Effectiveness, Accounting Education
Teachers, United States of America.
Dr John Samuel Kingsley
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