International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

A Model for Updating the Master's Curriculum in Auditing: Using the Meta-Synthesis Method

Document Type : Original Article

Authors
Zahra Dianati Deilami 1
Mohammad Hashemi 2
Mohammad Javad Sheikh 3
1 Associate Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran
2 M.Astudent in accounting, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran.
3 Associate Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran.
10.22034/ijfma.2025.78898.2326
Abstract
The gap between professional and academic expectations is a hot topic in the accounting and auditing field in Iran. The boom in new innovations and the development of new technologies, such as artificial intelligence, data mining and big data, and the changes in the business environment require that accounting graduates have sufficient knowledge and skills to meet the changing expectations of stakeholders. On the other hand, the curriculum for the Master of Auditing was approved in 2016 and should have been updated after 5 years, which has not been done so far, so the present qualitative research was conducted with the aim of updating this curriculum. In this study, using the meta-synthesis method (Sandolowski and Barroso model), and content analysis of 45 previous domestic and foreign related articles from 1976 (1355 AH) to 2024 (corresponding to 1403 AH), as well as reviewing the curricula of 11 foreign universities offering this field in the world, 65 course titles that need to be included in the curriculum of the Master of Auditing have been identified. The most important frequently repeated courses suggested based on Shanon entropy analysis are; data mining and analysis and big data, analytical thinking and problem-solving skills, and IT auditing. The findings of this study can be used by those involved in updating the curriculum in the Ministry of Science.
Keywords
Curriculum
Master of Auditing
Updating the Curriculum
Auditing
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