The effect of accounting education reform on quality of accounting services: The case of Kosovo

Article history: Received: February 27, 2021 Received in revised format: April 29 2021 Accepted: May 16, 2021 Available online: May 18, 2021 Accounting education is the main factor that is influencing the improvement of the state of accounting services and the quality of accounting. The XXI century has influenced great changes in different fields, applying different tools of technology and for this reason, the field of accounting education has faced reforms and adaptation to new forms of application. The adaptation of accounting education to ISCE is a very important factor in the adaptation of accounting services worldwide. For this reason, research was presented, which measured the impact of accounting education reforms on accounting services in Kosovo, i.e. the adaptation of accounting education programs to ISCE and curricula. Professors from accounting universities and professors of accounting in high schools in Kosovo were surveyed for this. The sample was random, with one in three teachers selected. Data were analyzed through the SPSS program, while regression and correlation method was used to validate the hypothesis. Based on the results we see that the implementation of reforms in the framework of accounting education and adaptation to ISCE has an impact on the quality of accounting services at both university level (p-value <0.01) and secondary level (p-value <0.01). Correlation analysis shows that we have a significant relationship between the implementation of accounting education reforms and the quality of accounting services (rho = .628 **, p-value <0.01) at both university and secondary level (rho = .652 **, p-value <0.01). Finally, the implementation of accounting education reforms is well on the way to the development of accounting education in Kosovo, so we must have a proactive approach to the development of this field. © 2021 by the authors; licensee Growing Science, Canada

Accounting education is the main factor that is influencing the improvement of the state of accounting services and the quality of accounting. The XXI century has influenced great changes in different fields, applying different tools of technology and for this reason, the field of accounting education has faced reforms and adaptation to new forms of application. The adaptation of accounting education to ISCE is a very important factor in the adaptation of accounting services worldwide. For this reason, research was presented, which measured the impact of accounting education reforms on accounting services in Kosovo, i.e. the adaptation of accounting education programs to ISCE and curricula. Professors from accounting universities and professors of accounting in high schools in Kosovo were surveyed for this. The sample was random, with one in three teachers selected. Data were analyzed through the SPSS program, while regression and correlation method was used to validate the hypothesis. Based on the results we see that the implementation of reforms in the framework of accounting education and adaptation to ISCE has an impact on the quality of accounting services at both university level (p-value <0.01) and secondary level (p-value <0.01). Correlation analysis shows that we have a significant relationship between the implementation of accounting education reforms and the quality of accounting services (rho = .628 **, p-value <0.01) at both university and secondary level (rho = .652 **, p-value <0.01). Finally, the implementation of accounting education reforms is well on the way to the development of accounting education in Kosovo, so we must have a proactive approach to the development of this field. Langenderfer (1987) pointed out that the early formation of accounting and the accounting profession was followed by the American Revolution. Education in the field of accounting dates back to the late 1700s and early 1800s following the English tradition of developing "Student internships" where young accountants learned by observing experienced accountants. In a study conducted by Sikka et al. (2007), it has been pointed out that organizations of the accounting profession, which provide lifelong accounting education to accountants and auditors are exposed to the risks associated with the failures of large financial companies, crises, and financial scandals. In this study, the opinion is expressed that the above phenomena are evidence of the failure of continuing accounting education throughout the professional activity of accountants. Parker (2007) noted that universities focus on accounting techniques, rules, standards, and auditing by treating accounting as a discipline and numerical science. The professional competencies and responsibilities of economists practicing the accounting profession have changed significantly since the 1990s. Their role is no longer limited to recording, summarizing, and reporting transactions. (Latridis, 2010) based on data collected from entities listed on the London Stock Exchange concluded that the implementation of IFRSs has had a positive impact on financial performance (measured by profitability and growth potential). Given the great importance of accounting education, we have presented a constructive approach to the literature browsing on accounting education over the years and in different countries of the world, where I will present to the readers with special importance the impact of accounting education reforms in Kosovo and their impact on improving the quality of accounting education. Sangster and Scataglinibelghitar (2010) interpret accounting education as a manual for businessmen on how to keep accounts, whereas Sangster (2015) presents some detailed evidence of a previous manual of bookkeeping from the year 1476 by Marino de Raphael, in which he describes it as an early treaty known for its dual bookkeeping. Edwards (2011) examines accounting education in Britain in the early period (1550-1800) at the time of rapid trade expansion and early industrialization of that confidence. He came up with nine elements related to 'learning about professional skills' and' learning about career adaptation, 'which are similar to 'lifelong learning' in other frameworks or position statements.

Aim of research
The purpose of the research is to analyze the challenges and the current state of accounting education in Kosovo, where I focused on measuring the impact of accounting education reforms and adaptation to SNE in increasing the quality of accounting services.

Research question
How necessary are reforms in accounting education and adaptation of curricula to SNEs to improve accounting services in Kosovo?

Hypothesis
Implementation of reforms in the field of accounting education and adaptation to SNEs has an impact on the quality of accounting services.

Methodology of research
The research was conducted with high school teachers and university professors in the Republic of Kosovo, while a total of 66 respondents participated in the research, of which 36 university teachers and 30 high school teachers. The sample was random and involved every third teacher, i.e., accounting teachers. The model used is linear regression: Yi,t=β0+ β1 ZRPi,t +ꜫi,t. The data were analyzed through the SPSS program, and to measure the challenges we initially presented in a descriptive form the research results, which were analyzed through a questionnaire. The test was then used through the simple linear regression model and the Spearman correlation.

Research instrument
The research instrument is composed of the demographic part (institution where they work, region, date of the survey, then gender, age, place of residence, position, sector, and average annual income), while in the second part the questions are organized on the compatibility of accounting education and implementation of accounting education reforms, as well as measuring the quality of accounting services.

Logical concept of research
The logical concept of the research is realized based on independent and dependent variables, while the control variables compare the impact of reforms and program adaptation with SNEs.

Empiric results
The analyzes were performed through the SPSS program, and initially descriptive data on the participation of teachers at the level of vocational and university schools were presented. Hypothesis testing was performed through the linear regression and Spearman correlation method which are presented in the following section.

Descriptive statistics
A total of 36 teachers from public and private universities in Kosovo participated in the research or 28.6% of the sample, 30 teachers were from public high schools or 23.8%, 40 other accountants from professional associations or 31.7% and 20

Questionnaire results in high schools and universities
In the following section, we have presented the descriptive results of the research, which have been classified by making a comparison between the opinion of vocational high school teachers and universities. We look at the general knowledge of SNEs, we see that university teachers show a higher level of knowledge about SNEs, and also in terms of the compliance of SNEs with the programs and curricula they apply, University teachers say they have higher compliance. We see that both sides, both university, and high school teachers, seek support to implement the SNEs, but in this case, high school teachers all agree that they need help, and it is seen that they do not have any support from support bodies or this support is too low. From the answers, we understand that in the university SNEs find a wider application, while in high schools this application is dim, while everyone thinks that other and favorable conditions should be created to implement accounting education in Kosovo in the report. with SNEs. Regarding the requirements for entering the accounting education program, we see that based on the opinion of university and high school teachers, accounting or financial knowledge is required to be declared a winner in the branches of finance or accounting and we have a higher level, low balance of the level of knowledge required and entry into study programs.
We see that in terms of profeaasional skills, teachers say that the program is designed concerning SNEs, whereas in high schols we do not have such a level of compliance.  At the university we have much broader compliance of standards in terms of mathematical applications, statistics, and information technology skills, risk analysis, measurement, reporting, and compliance with legal requirements, while in high schools this level is lower, i.e., we have a lower level of implementation of technical and functional skills. In personal skills concerning study programs, we see that in the university we have a much higher level of achievement of personal skills, so study programs offer an appropriate level of achievement of personal skills, namely the level of self-government, initiative for where the difference is relatively large between universities and high schools, and the biggest difference is in the ability to choose and set priorities within resources, and in terms of skepticism we see that we have the same level of the opinion of teachers of universities and high schools. We consider communication skills to be at a relatively similar level in both university and vocational high school programs, namely working with others in a consultative process, working in groups, resolving professional issues and situations, as well as in the aspect of presenting and defending views. We see that even in the compliance of study programs with the organization and management of the business, we have a professional and good approach of university and high schools, i.e., university and high school programs with strategic planning, project management, and human resource management. We also match the ability to organize and delegate tasks, leadership, and professional judgment. We see that in the application, the opinion of university teachers does not differ much from those of high schools, so exactly we have the consistency of identifying and solving problems, then conducting appropriate technical research, group work, and data collection and evaluation. We see that in enforceability in an audit environment, in addition to other skills teachers say that there is also involvement in the implementation of auditing standards and guidelines, evaluation of implementation, demonstration, application of professional judgment, and coping with conflict resolution. this involvement is wide at both levels of education, both at the university and in vocational high schools in Kosovo.  In values, attitudes and attitudes, i.e., if this component is in higher and secondary education, teachers from both levels express that it is applicable and is included in study programs. Exactly the nature of ethics, compliance with the basic principles of integrity ethics, professional conduct, ethics, and profession, as well as ethics and law. Ethics related to business and professionals are also included. This shows that in university and high school study programs, we have a satisfactory application of standards, where values, ethics, and attitudes are incorporated and enable students to be trained. We see that in the university we have a wide range of subjects, as well as in vocational high schools. This shows that the curricula in Kosovo have a wide involvement in the implementation of SNE standards and this shows seriousness and good managerial skills. Organizational and business knowledge is also included in the fields of study or study programs offered at universities and vocational schools as separate topics or chapters. We see that this provides a broad application of SNE standards and enables pupils and students to achieve appropriate professional skills.  We see that even in the information technology component in the curriculum, they include general IT knowledge, knowledge control, competency control, as well as combining competencies with directions, assessment, or information systems designers.

Compliance of accounting education in Kosovo with international education standards (SNE)
University teachers say that accounting education should be changed to adapt to SNEs, but this opinion is not shared by teachers of vocational high schools in Kosovo, and they do not agree at all with the opinion that accounting education does not meet the basic criteria of SNE so study programs in Kosovo have a good alignment with SNEs. The vast majority disagree or are neutral with the opinion that accounting education does not enable vocational training of students in Kosovo, while we have a relative agreement with the fact that accounting education in Kosovo has the possibility of achieving SNEs at the level of vocational and university education. Implementation in practice is considered to be a problem and the lack of syllogistic compliance of mid-level and university study programs with SNEs. In matching the curricula of higher and secondary education in Kosovo with SNEs, we see that in the university there is a relative lack of coherence between the programs and the SNEs, while in vocational high schools most think that there is no coherence between programs and SNEs. In the context of accounting education, it is said that there is a significant lack of implementation of accounting education, but the curricula and programs are not very appropriate, but most deny and say that they do not agree with these statements. Most disagree that continuing education is not in line with SNEs, and it is said that accounting education organizations are also to some extent conforming accounting education to SNEs. The practice in some cases is considered impossible to implement and adapt to the SNEs.
What you do not like is that the implementation of the standards is realized for some only for some parts of the programs and not in full, but the vocational schools of accounting education do not offer opportunities to continue the professional education. They think that there is coherence between accounting education and practical application and that higher and secondary education curricula need to be more in line with SNEs.  Regarding the implementation of accounting education reforms, we see that reforms in accounting education are considered necessary, as in all cases teachers say that there should be implementation and that this is happening.

Factor analysis and SEM-Structural Equation Modeling
Factor analysis was conducted to determine the factors that affect accounting education in Kosovo. The table below shows that 8 of the components have reached the Eigenvalue value above 1, with values from 7,484 to 1,226 of the Eigenvalue value. This means that the data are classified into eight factors. The graph confirms that after the eighth component the decline has begun, which means that our variables will be classified into eight major components.  Table 21 lists the variables that have reached a value above 0.60 of the correlation coefficient. The variables are separated in the first component (Accounting education in Kosovo does not enable the training of students in Kosovo in relation to SNES = 0.643, The implementation of accounting education programs in higher education is not implemented in practice = 0.772, Higher education curricula and syllabi do not comply with Kosovo and SNE accounting education standards = 0.788,

Table 21
Rotated Component Matrix Component 1 2 3 4 5 6 7 8 Accounting education in Kosovo needs to be changed to adapt to SNEs 0.860 Accounting education in Kosovo does not meet the basic criteria of SNEs 0.801 Accounting education in Kosovo does not enable the training of students in Kosovo concerning SNEs 0.643 Accounting education in Kosovo has a significant lack of achievement of SNEs The implementation of accounting education programs in higher education is not implemented in practice 0.772 Higher education curricula and syllabi do not comply with Kosovo and SNE accounting education standards 0.788 Accounting education curricula in higher education do not have coherence of application in practice 0.741 Accounting education curricula in higher education need to be adapted to SNEs There is a significant lack of implementation of programs and curricula in higher education, in the framework of accounting education 0.765 Curricula and programs at the higher level of education do not offer practical implementation opportunities 0.728 Continuing education in accounting education in Kosovo is not in line with SNEs Accounting education organizations are failing to meet the required standards with higher education programs and curricula in Kosovo 0.692 Continuing education does not provide opportunities for accounting education in practice 0.823 The implementation of standards is realized only for a part of the programs and not in the whole Vocational schools of accounting education do not offer opportunities for continuing vocational education Accounting education in higher education affects the increase of the quality of accounting services 0.663 Accounting education in higher education increases the quality of auditor services 0.738 Organizations that provide accounting education services, affect the increase of the quality of accounting services 0.886 Organizations that provide accounting education services increase the quality of auditor services There is no coherence between institutions providing co-educational education services and the quality of accounting and auditing 0. Accounting education curricula in higher education do not have coherence of application in practice=0.741, There is a significant lack of implementation of programs and curricula in higher education, in the framework of accounting education=0.765, Curricula and programs at the higher level of education do not offer practical implementation opportunities=0.728 and Accounting education organizations are failing to meet the required standards with higher education programs and curricula in Kosovo=0.692 ) which means that the first factor that affects the compatibility of accounting education has to do with the changes that need to be undertaken, the criteria met, the conditions that are offered within accounting education need to be adjusted and improved. In the second component the variables are separated (There is a strong possibility of non-implementation of reforms in higher education in Kosovo = 0.928, Higher education institutions in Kosovo are failing to address educational reforms in continuing vocational education = 0.939, Accounting education organizations in Kosovo are not implementing education reforms = 0.909 the Accounting education reforms do not support accounting education service organizations = 0.939 ), this component is related to the changes in accounting education in Kosovo, namely the curricula, educational programs, subject programs and the continuation of accounting education. In the third component the variables are classified (Accounting education in higher education affects the increase of the quality of accounting services=0.663, Accounting education in higher education increases the quality of auditor services = 0.738 the Education reforms in Kosovo in terms of accounting education are not implemented = 0.818 ). In the fourth component the variables are separated ( Organizations that provide accounting education services, affect the increase of the quality of accounting services = 0.886, Higher accounting education curricula in Kosovo need to be adapted to SNEs = 0.785 and Education reforms in Kosovo in terms of accounting education are not implemented = 0.742 ). The fifth component is separated ( There is no coherence between institutions providing co-educational education services and the quality of accounting and auditing = 0.626, There is a strong possibility of non-implementation of reforms in higher education in Kosovo=0.668, Higher education institutions in Kosovo are failing to address educational reforms in continuing vocational education=0.689 and Accounting education organizations in Kosovo are not implementing education reforms = 0.931).
In the sixth component we separate the variable ( Continuing education does not provide opportunities for accounting education in practice = 0.823 ), then to the seventh component (Accounting education in Kosovo does not meet the basic criteria of SNEs=0.801 ) and to the eighth component (Accounting education in Kosovo needs to be changed to adapt to SNEs = 0.860 ). The following analysis clearly shows the outcome and the link between the two main components of the research, that of the implementation of accounting education reforms and the impact that these reforms have on the quality of accounting services. Based on the above results, the regression and correlation analysis are performed, which are presented below, and also present the research results.

Linear regression
Implementation of reforms in the field of accounting education and adaptation to SNEs, has an impact on the quality of accounting services To validate the hypothesis, linear regression is used which is classified in high school and university schools. So, the aim is to measure the impact of reforms and curricular adaptation to SNEs and the impact that this has on improving the quality of accounting services in Kosovo, which are provided in different forms and levels. The independent variable is the implementation of accounting education reforms, while the dependent variable is the quality of accounting services in Kosovo. Based on the research results, we see that in the middle level of vocational schools we have the results (B = 0.517, SH = 0.081, β = 0.738) with regression R = 0.738, then regression raised in squares R 2 = 0.531 and significance p-value = 0.000 which is significant at 0.01 of the confidence level. The result is also similar at the university level, i.e. (B = 0.740, S.H = 0.548, β = 0.0.740) with regression R = 0.740, then regression raised to squares R 2 = 0.548 and significance p-value = 0.000. So, the more we implement the reforms in accounting education in Kosovo, implementing the adaptation of the curriculum with SNEs, the adaptation of syllabi to the curriculum, and the changes in accounting education, then we will have a high level of success of services of the accounting. This is happening at both the middle and upper echelon levels, indicating that it is a factor to be taken into account by institutions in Kosovo, with a proactive approach to delaying accounting education reforms. Disseminating the impact of reforms on the quality of accounting services. With this we can conclude that we accept the hypothesis that the implementation of reforms in the framework of accounting education and compliance with SNEs, has an impact on the quality of accounting services, p-value <0.01.

Correlation
Through correlation analysis we are presenting the relationship between reforms and the quality of accounting services, so the independent variable is reform, while the dependent one is the quality of accounting services. Based on the above results we see that we have a high positive correlation between accounting education reforms and the quality of services in secondary education (Rho = .628, p-value = 0.000), and in university (Rho =. 652, p-value = 0.000).
With this we conclude that the implementation of accounting education reforms has a significant relationship with the quality of accounting services in Kosovo, p-value <0.01.

Conclusion and recommendation
The research was conducted with university professors of accounting education and professors of accounting subjects of high schools in Kosovo. The purpose was to measure their opinion on the implementation of accounting education reforms and the impact they have on improving the quality of accounting services in Kosovo. The first results of the research show that teachers of universities and high schools have sufficient knowledge on the standards of international education to SNEs and express that there is compliance with SNEs and their curricular programs in the field of accounting. We understand that the support from the responsible bodies is not very good and for this, we have come up with a recommendation that the competent bodies in Kosovo should take more seriously the implementation of accounting education reforms. They think that more appropriate conditions for accounting education should be created. Curricula in Kosovo have a wide range of accounting education and this shows that it is on the right track, but support is needed to support them. Regarding the compliance of accounting education in Kosovo with SNEs, we see that both parties agree that we have a good level of compliance and that continuing education in the field of accounting is a very important factor. The results of linear regression show that the implementation of reforms is significantly affecting the quality of accounting services in Kosovo p-value <0.01, while the correlation analysis shows that there is a significant correlation between the implementation of reforms and the quality of services of the accounting. Based on the results of the research I can recommend that the competent bodies be more attentive in the implementation of accounting education reforms in Kosovo, align all accounting education programs in Kosovo with SNEs, and monitor the implementation of reforms, as this has a significant impact on the quality of accounting services in Kosovo.