Investigation of Accounting Education System Efficiency in Iranian Universities



Investigation of accounting education system efficiency is critical for being successful in our developing business world. In this study, the twenty public universities in Iran were investigated by using Data Envelopment Analysis (DEA). In this method it is required to define the outputs and inputs. So ,the AACSB-criteria developed by American Assembly of Collegiate Schools of Business- is used as definitions for inputs and the result of the entrance exam for post-graduate study in the public universities is used to measure efficiency in accounting education. According to our results, Iranian universities are successful in training the good outputs and are mostly efficient. However, they aren’t usually using their resources to get enough outputs. Regarding to the resources usage, the most efficient faculties are management and accounting faculties, and the least efficient ones are human science faculties. In summary, in our sample the accounting departments in the management and accounting faculties are most efficient, and the accounting departments in the human science faculties are the most ineffective ones.