English Full Article Citation


Ibrahim El-Sayed Ebaid , Tanta University, Egypt and Umm Al-Qura University, Saudi Arabia


This study aims to explore the attributes of teaching quality from the perspective of undergraduate accounting students in Saudi Arabia. A questionnaire survey was used to obtain views of undergraduate accounting students on the attributes of teaching quality. 28 attributes of teaching quality were included in the questionnaire. The findings of the study showed the importance of 27 of the 28 attributes of teaching quality included in the questionnaire from the accounting students' perspective. These attributes include attributes related to the class preparation and design, the class delivery, and the instructor's traits and personal characteristics. The findings of the study can help accounting faculties to evaluate their teaching strategies and create a development plan that is aligned with students’ expectations to enhance teaching quality, improve classroom effectiveness, and ultimately deliver students who are better prepared for the accounting profession. The findings of the study may also be of interest to academic managers, such as deans and heads of departments/schools, in designing staff development programs to improve teaching and student satisfaction. This study is timely because most of the undergraduate accounting programs in Saudi universities have recently applied for accreditation either from national or international accreditation bodies. As teaching quality is one of the important factors in obtaining academic accreditation, this study may have important implications in the field of higher education in Saudi Arabia.

Teaching Quality, Accounting Education, Saudi Arabia, Accounting Students


Este estudio tiene como objetivo explorar los atributos de la calidad de la enseñanza desde la perspectiva de estudiantes de pregrado en contabilidad, en Arabia Saudita. Se utilizó una encuesta para obtener las opiniones de los estudiantes de licenciatura en contabilidad sobre los atributos de la calidad de la enseñanza. En el cuestionario se incluyeron 28 atributos de calidad docente. Los hallazgos del estudio mostraron la importancia de 27 de los 28 atributos de la calidad de la enseñanza desde la perspectiva de los estudiantes de contabilidad. Estos atributos incluyen atributos relacionados con la preparación y el diseño de la clase, la impartición de la clase y los rasgos y características personales del instructor. Los hallazgos del estudio pueden ayudar a las facultades de contabilidad a evaluar sus estrategias de enseñanza y crear un plan de desarrollo que esté alineado con las expectativas de los estudiantes para mejorar la calidad de la enseñanza, mejorar la eficacia en el aula y, en última instancia, brindar estudiantes mejor preparados para la profesión contable. Los hallazgos del estudio también pueden ser de interés para los administradores académicos, como decanos y directores de departamentos/escuelas, en el diseño de programas de desarrollo del personal para mejorar la enseñanza y la satisfacción de los estudiantes. Este estudio es oportuno porque la mayoría de los programas de pregrado en contabilidad en las universidades saudíes han solicitado recientemente la acreditación de organismos de acreditación nacionales o internacionales. Dado que la calidad de la enseñanza es uno de los factores importantes para obtener la acreditación académica, este estudio puede tener implicaciones importantes en el campo de la educación superior en Arabia Saudita.

Palabras clave
Calidad de la Enseñanza, Educación Contable, Arabia Saudita, Estudiantes de Contabilidad

13 September 2022

24 November 2022

This is an open access article under the CC BY-NC license.


Ebaid, I.E. (2023). Teaching quality attributes from the perspective of undergraduate accounting students in Saudi Arabia: a survey. Journal of Management and Business Education, 6(1), 78-95.


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