Developing Accounting and Auditing Science Curricula in Egyptian Universities in Light of the Fourth Industrial Revolution IR4 Propsed Model

This study seeks to propose a model for the development of accounting and auditing curricula in the faculties of commerce in Egyptian universities under IR4, providing the road map of implementation of this development, which achieves the maximum benefit from the potential of IR4, and face the required challenges and risks to raise the efficiency of the inputs of the educational process and the quality and effectiveness of its outputs.                                                                                             
The importance of this study was derived from the imperativeness of the academic education for accounting and auditing sciences, as it represents the main pillar to provide reasonable emphasis on the quality of accounting work and the credibility and reliability of the resulting information that meets the requirements of different stakeholders and serves the decision-making processes.                                                
It aims to develop these curricula to raise the efficiency and quality of graduates at the faculties of commerce to meet the needs and requirements of the labor market, and it allows these colleges to identify the weaknesses and shortcomings of the current market state, using the curricula of accounting and auditing sciences education, and to show the necessary requirements and areas that must be added to the success of education processes and meet the requirements of stakeholders.                                    
The study was based on the inductive and deductive approaches, where a survey form was prepared to collect data, and it was distributed among a group of alumni in some Egyptian universities, as well as workers in the field of accounting and auditing.
A significant and positive impact was found in the techniques of the Fourth Industrial Revolution IR4 on the development of accounting and auditing curricula in Egyptian universities, which indicated the need to develop the processes of teaching accounting and auditing sciences, relying on the proposed model for the development of accounting and auditing curricula under IR4 to narrow the gap between the scientific qualifications of graduates and practical skills as well as, the needs of the labor market, and to improve the efficiency and effectiveness of practical practices of the accounting and auditing profession under IR4.                                                         
Moreover, one of the most important recommendations reached by the study is the need to develop the curricula and courses of accounting and auditing sciences and the methods and tools used to teach them, and those in charge of the educational process as well as those responsible for it in Egyptian universities by qualifying them with a set of skills to meet the requirements of the development processes, in addition to updating the methods of teaching and learning in a way that achieves the integration between academic education and professional practice, and in a way that meets the needs of both the stakeholders and the labor market.                                      
The results of this study are expected to contribute to the development of accounting and auditing science curricula, to adapt to the requirements of IR4, absorb its technologies, take advantage of its potential and better meet the needs of the market.