gender differential paper IJCRB

ijcrb.webs.com
JUNE 2011
INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS VOL 3, NO 2
performance evaluation are more traditional and experimental so that they have more
control aspect and can’t practically illustrate efficiency and productivity of educational
activities. Thus it is necessary to establish an efficiency evaluation and effectiveness
system for educational activities. Evaluation of educational activities' performance and
enhancement of their efficiency has become more important since one of the major indexes
of countries' development at present is the portion of a society in knowledge production.
It is important to evaluate education efficiency. This is true for all developed, developing or
underdeveloped countries. Representing of possible solutions for the issue of efficiency
must be considered as a priority for institutions and the clear-sighted. It is essential to
remove those obstacles that the efficient system of education is faced with in order to
educate people with a more appropriate method. The first step for removing of problems is
to determine the elements of the educational system. Some elements of accounting
educational system include accounting environment, mutual impact of profession and
education, lesson program, professors and teachers, students, lesson resources and other
educational possibilities and educational aid tools (Celik and Ecer, 2008). Considerable
changes are being occurred inside of active environment of companies. These changes are
totally resulted from the global competition and conditions of the world market. It is
possible to classify elements of change in to three classes:
• Technical or technological knowledge
• Globalization
• Institutional investors
Impact of such elements on the operational environment of companies is resulted in
1- Lower cost of information than the past
2- Considerable increasing of competition among the companies
Capabilities of all resources including corporations' labor force will be exposed to change
by increasing of competition. Considering the commercial environment, value of the labor
force is increased and at the same time these changes create the pressure for improvement
of labor force quality. Quality of labor force depends generally on the performance of
educational institutions, academic programs and etc. Improving of the quality of accounting
profession is possible through increasing of accounting education quality in educational
institutions. It is in a way that accounting education should be represented efficiently by
efficient application of resources with a high quality and purposefully. Thus many
researches have been performed through total quality management (TQM) approach. It is
believed that it is possible to apply statistical techniques of quality control in educational
management and learning and teaching process successfully (Celik and Ecer, 2008).
2. Objectives of Research
Given to the research objective that is evaluation of efficiency of accounting departments,
objectives that are followed in this survey are
1- Evaluation of efficiency of accounting departments in State and Azad universities
of Isfahan province.
2- Ranking of accounting departments in State and Azad universities of Isfahan
province in terms of efficiency.
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