ADELANTE
Institutional Repository

The objective of this paper is to investigate the factors that influence the perspectives of accounting students and teachers about the quality of Tertiary Accounting Education. The paper aims to explore the impact of various contextual and individual factors on the quality of tertiary accounting education, such as the quality of accounting programs and services, the competence of accounting faculty, and the teacher-student relationship. This study utilized descriptive statistical analysis using an online survey to determine the effects of different factors on the perspectives of teachers and students. A total of 382 participants from the University of San Jose- Recoletos, including 361 students (162 BSA students and 199 BSMA students) and 14 teachers, responded. The findings suggest that accounting education can be improved to meet the needs of the profession and equip students with the skills necessary to tackle future challenges. One significant contribution of the research is its highlighting of the importance of the perspectives of both teachers and students on accounting assurance quality as significant factors affecting respondents' views. This study offers valuable insights into enhancing accounting education to meet professional demands and prepare students for future challenges.