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Purpose: Nowadays technological advances, economic globalization and developments in financial markets have changed the business environment. The key question is what this new business era expect accountants to know and be able to? The accountant's responsibilities are increasing to include reporting on risks, performance measures, and sustainability. Thus, if accountant will have a value added role he must be equipped with the needed knowledge and skill to meet these challenges. Accounting education should follow the changes in the business and respond to these needs. Moreover, to meet the required knowledge and skills, changes should also be made in the pedagogy components through innovative teaching methods. Therefore, this research aims at examining knowledge, skills and pedagogy components for accounting education development in Egypt. Design/ methodology applying a questionnaire survey, to gather the perceptions from a sample of (119 out of 200) accounting practitioners (big accounting firms) and (126 out of 200) final year accounting students about the required knowledge, skills, and pedagogy for accounting education improvement. The questionnaire consisted of closed-ended questions that aimed to measure the importance of a list of 43 items of knowledge, skill, and pedagogy. Moreover, factor analysis is used to reduce the data and capture the needed knowledge, skill and pedagogy items. Findings: There are significant differences between accounting practitioners and students regarding 21 items of knowledge, skills and pedagogy. To examine the appropriateness of the factor analysis, the Kaiser- Meyer Olikin (KMO) measure is calculated and the Bartlett‟s test of Sphericity is conducted. The value of the KMO measure is 0.759 and the Bartlett‟s test of Sphericity (χ2= 5109.422, p<0.000) which indicate the suitability of factor analysis and the adequacy of the sample. The results of the factor analysis indicate that the first factor is the business/management knowledge including social responsibility and SMEs management. The second factor is finance knowledge however the third factor is the generic skills items, followed by accounting knowledge. The fifth and six factors are economic knowledge and pedagogy items respectively. Originality/Value The research contribute to literature by providing the most important knowledge, skills, and pedagogy for accounting education improvement for accountants in Egypt which has received little attention in accounting education literature to date.
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