Zakiyeh Zamani Babgohari - Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Shahnaz Nayebzadeh - Department of Management, Yazd Branch, Islamic Azad University, Yazd, Iran
Forough Heirani - Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

The main objective of this study is to examine the impact of problem-based learning and social-problem solving ability on the competence of the employed M.A students. The required data have been collected from the questionnaires and analyzed by SPSS software. Furthermore, the relationship between the variables has been examined by factor analysis and structural equations modeling in LISREL software. The population is composed of the employed M.A students of accounting at the Islamic Azad University of Yazd and 110 students have been selected as the sample. The findings revealed that problem-based learning directly impacts the competence of the sample. Consistent with the findings, it is suggested that the accounting related studies change their methods from traditional approaches to the problem-based learning methods in order to enhance the competence. However, social-problem solving ability is found to have no direct impact on the professional competence of the employed students.

problem-based learning, social-problem solving ability, professional competence