This study aims to build an aligned model of AE&T for the KSA by benefiting from
the comparative analysis of AE&T in the UK and the KSA. The researcher depended on the Wilson model (2002) which is the first model to
refer to the alignment of AE&T to produce effective accounting practitioners. The
researcher cover the last three stages from this model and focused on accounting students. The researcher determined the propositions that needed to
be tested by comparative analysis between AE&T in these two countries. Those
propositions reflect all the three stages, namely: university accounting education,
professional accounting training and professional accounting practice and CPE.
The researcher adopted a case study approach, which was felt to be the most
appropriate method in addressing the research aim, enabling an aligned model of
AE&T to be built. The main source of data collection was reviewing and analysing current literature and by conducting face-to-face in-depth interviews
and documentary sources. Cross-case analysis was used as the main approach for analysing data. The researcher produced a model of AE&T by determining the positive features
of AE&T systems in the UK and the KSA, based on comparative analysis.
A Doctoral Thesis. Submitted in partial fulfillment of the requirements for the award of Doctor of Philosophy of Loughborough University.