Some researchers have criticized university accounting education programs for focusing more on the teaching of technical accounting and not on emphasizing skill development. The aim of this research is to identify the knowledge subjects and skills needed for a relevant university accounting program. The views of accounting practitioners and accounting educators in Botswana are sought and data are collected using a questionnaire. The findings suggest that the traditional accounting subjects are very important for a relevant accounting program, but the program is inadequate as it does not emphasize other learning activities which are considered very important for the development of an accountant. The core skills identified are computer technology and business decision making, while risk analysis and oral communication skills are not adequately developed by the current program of the University of Botswana.

There are several studies which suggest that there is a gap between accounting education and what is demanded by accounting practice (Albrecht and Sack, 2000; and Cheng, 2002). It is suggested that the traditional accounting education programs followed by universities put more emphasis on training students for professional qualification examinations and less on the teaching of broader knowledge subject or on professional skill development. It is argued, therefore, that universities produce graduates that are ill-equipped to handle accounting duties at the workplace.

Given the above background information, some groups and individuals, especially in the Western countries, have called for accounting education reform in order to address the gap between what accounting education provides and what is demanded by accounting practice (AAA, 1986 and 1996; AECC, 1990; AICPA, 1998a and 1998b; Burnett, 2003; and Howieson, 2003).

Albrecht and Sack (2000) described accounting education as too narrowly focused, backward looking and too costly for the benefits received. They argued that the major problems lie with the content and design of the curriculum and that the solution should not only be adding new courses to the existing curriculum, but also focus on producing a good business person.

They further argued that the accounting curriculum was outdated and narrowly focused, and as such does not prepare students for the business world that they would encounter when they graduate. Albrecht and Sack (2000) stated that accounting education does not expose students to real life business situations, instead it focuses too much on content at the expense of analytical skill development, and much time is spent on classroom teaching rather than facilitating students’ contact with the business world. They described accounting education and curriculum design as being driven by the interest of faculty and not what is demanded by the market.

Given the criticism by the above researchers and others, this research attempts to find out what can be done to address the problem by soliciting the views of accounting educators and accounting practitioners in Botswana.

Accounting Research and Audit Practices, Economic Performance, Millennium Development Goals, Corporate Sustainability, Economic Transactions, Social Management, Environmental Accounting, Corporate Houses, Environmental Management System, Community Development, Waste Management, German Firms, United Nations Environment Program.