Alzahra University, Faculty of Social Sciences and Economics Empirical Research in Accounting, Summer 2023, V. 13, No. 48, pp.135-156 Designing Accounting Education Model at the Third and Fourth-Generation Universities 1 Mahsa Ghaffarian Ghadim 2 , Gholamreza Kordestani 3 , Rohollah Bayat 4 Received: 2021/02/28 Accepted: 2021/04/24 Abstract The complexity of the business world, as well as rapid changes in science and technology, have raised expectations from workforce and accountants. It seems necessary for universities in response to society and companies' new expectations to revise their accounting education program. This study's primary purpose is to design accounting education model in third and fourth-generation universities. For this purpose, during in-depth interviews with professors and experts in the field of accounting and higher education, research data were collected. The data were analyzed using the qualitative methodology of grounded theory. The results showed that accounting education is influenced by changes in the business environment, community expectations, university top management, and higher education policies. Reaching the third and fourth generation universities requires culture-building conditions, providing a social context, and granting financial and administrative independence to universities. Implementing the research model will lead to a review of accounting training programs. It would also help the interaction of academic accounting education with industry and society to improve entrepreneurship, sustainable growth, and community development. Keyword: Accounting Education, Education Model, Third-and Fourth- Generation Universities. JEL Classification: M41, I25. 1. DOI: 10.22051/JERA.2021.35226.2816 2. Ph.D. Student, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran. (Corresponding Author), (mahsaghafarian@gmail.com). 3. Professor, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran. (kordestani@soc.ikiu.ac.ir). 4. Associate Professor, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran. (r.bayat@soc.ikiu.ac.ir). https://jera.alzahra.ac.ir Research Paper