Designing a Framework Based on Student-Centered Learning Approaches to Enhance Professional Behaviors and the Effectiveness of Accounting Education

Abstract

The present study aimed to design a framework grounded in student-centered learning approaches to enhance professional behaviors and improve the effectiveness of accounting education. Accordingly, in terms of purpose, the research was applied; in terms of time horizon, it employed a cross-sectional design; and philosophically, it was based on an inductive approach. A grounded theory methodology was adopted to conduct the study. The participants consisted of 10 expert accounting faculty members from universities, each with at least 10 years of teaching experience, relevant scientific publications, and experience in curriculum design. They were selected purposively until theoretical saturation was achieved. Data were collected through semi-structured interviews. Qualitative validity was confirmed using Creswell’s (2005) eight-step strategy, including member checking, triangulation, and peer debriefing. Qualitative reliability was ensured through precise documentation of the coding process in MAXQDA software and an inter-coder agreement rate exceeding 85%. The findings indicated that causal conditions such as active student participation, the use of modern technologies, and constructive feedback lead to the core category comprising diversity of instructional methods, interactive learning, and course design aligned with learner needs. Contextual conditions (continuous assessment, practical skills, and metacognitive competencies) and intervening conditions (enhancement of scientific content, a diverse learning environment, and attention to individual talents) shape strategies such as encouraging creativity, critical thinking, and the development of appropriate instructional content. The outcomes include facilitating deep learning, fostering motivation and enthusiasm, and enhancing collaboration and interaction, which strengthen professional behaviors such as integrity, accountability, and critical thinking. This framework aligns accounting education with professional requirements and improves its overall quality.