CHI TIẾT NGHIÊN CỨU …
Tiêu đề
Taking the pulse of accounting education reform: liberal education, sociological perspectives, and exploring ways forward
Tác giả
Boyce G.; Narayanan V.; Greer S.; Blair B.
Năm xuất bản
2019
Source title
Accounting Education
Số trích dẫn
23
DOI
10.1080/09639284.2019.1586552
Liên kết
Tóm tắt
This paper examines the ‘state of play’ with regard to accounting education reform, which has been advocated for decades but is notable for having failed to produce significant change. We build on prior calls to ‘liberalise’ accounting education, recommending a move to a more relevant curriculum that considers accounting in its social context. Based on an analysis of the accounting curriculum in 31 Australian and 8 New Zealand universities, we find that, despite widespread and continuing calls for a broader educational approach, there are very few examples of systemic curricular-wide change to the traditional technical and vocational focus of accounting education. As a way forward, a sociologically-informed accounting curriculum is proposed to overcome the widely-recognised limitations of current approaches and the apparent failure of efforts to liberalise the curriculum. We argue that our approach would facilitate the broadening of the curriculum, and the development of better-educated, well-rounded, and socially-aware graduates. © 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group.
Từ khóa
Accounting education; curriculum; education reform; liberal education; social; sociology
Tài liệu tham khảo
Objectives of education for accountants: Position statement number one, Issues in Accounting Education, 5, 2, pp. 307-312, (1990); Albrecht W.S., Sack R.J., Accounting education: Charting the course through a Perilous future, (2000); Albrow M., Sociology: The basics, (1999); Amernic J., Craig R., Reform of accounting education in the post-Enron era: Moving accounting ‘out of the shadows’, Abacus, 40, 3, pp. 342-378, (2004); Amernic J.H., Craig R.J., Liberalising accounting curricula using ‘angles of vision’, The Routledge companion to accounting education, pp. 255-275, (2014); Anderson-Gough F., Education, Routledge companion to accounting history, pp. 297-316, (2009); Apostolou B., Dorminey J.W., Hassell J.M., Rebele J.E., Analysis of trends in the accounting education literature (1997–2016), Journal of Accounting Education, 41, pp. 1-14, (2017); Apostolou B., Dorminey J.W., Hassell J.M., Watson S.F., Accounting education literature review (2010–2012), Journal of Accounting Education, 31, 2, pp. 107-161, (2013); Apostolou B., Hassell J.M., Rebele J.E., Watson S.F., Accounting education literature review (2006–2009), Journal of Accounting Education, 28, 3-4, pp. 145-197, (2009); Archer M., (2010); Bauman Z., May T., Thinking sociologically, (2001); Bedford N., Batholemew E.E., Bowsher C.A., Brown A.L., Davidson S., Horngren C.T., Wheeler J.T., Future accounting education: Preparing for the expanding profession (The special report of the American Accounting Association Committee on the future structure, content, and scope of accounting education), Issues in Accounting Education, 1, 1, pp. 168-195, (1986); Bedford N.M., Shenkir W.G., Reorienting accounting education, Journal of Accountancy, 164, 2, pp. 84-91, (1987); Behn B.K., Ezzell W.F., Murphy L.A., Rayburn J.D., Stith M.T., Strawser J.R., The Pathways Commission on Accounting Higher Education: Charting a national strategy for the next generation of accountants, Issues in Accounting Education, 27, 3, pp. 595-600, (2012); Behn B.K., Ezzell W.F., Murphy L.A., Stith M., Rayburn J., Strawser J.R., American Accounting Association and American Institute of CPAs, (2012); Berger P.L., Invitation to sociology: A humanistic perspective, (1963); Black W.H., The activities of the Pathways Commission and the historical context for changes in accounting education, Issues in Accounting Education, 27, 3, pp. 601-625, (2012); Botes V., Low M., Chapman J., Is accounting education sufficiently sustainable?, Sustainability Accounting, Management and Policy Journal, 5, 1, pp. 95-124, (2014); Boud D., Walker D., Promoting reflection in professional courses: The challenge of context, Studies in Higher Education, 23, 2, pp. 191-206, (1998); Boyce G., The social relevance of ethics education in a global(ising) era: From individual dilemmas to system crises, Critical Perspectives on Accounting, 19, 2, pp. 255-290, (2008); Boyce G., Ethics in accounting education, The Routledge companion to accounting education, pp. 533-557, (2014); Boyce G., Professionalism, the public interest, and social accounting, Accounting for the public interest: Perspectives on accountability, professionalism and role in society, pp. 115-139, (2014); Boyce G., Accounting education, The Routledge companion to critical accounting, pp. 376-393, (2018); Boyce G., Greer S., More than imagination: Making social and critical accounting real, Critical Perspectives on Accounting, 24, 2, pp. 105-112, (2013); Boyce G., Greer S., Blair B., Davids C., Expanding the horizons of accounting education: Incorporating social and critical perspectives, Accounting Education: An International Journal, 21, 1, pp. 47-74, (2012); Boyce G., Greer S., Narayanan V., Blair B., Sociologically reimagining accounting: A Scaffolded framework of research and resources, (2015); Boyce G., Greer S., Narayanan V., Blair B., Bringing the social into accounting curriculum: Integrating a sociological approach into learning and teaching accounting, (2016); Brennan A., Environmental awareness and liberal education, British Journal of Educational Studies, 39, 3, pp. 279-296, (1991); Cameron R.A., O'Leary C., Improving ethical attitudes or simply teaching ethical codes? The reality of accounting ethics education, Accounting Education: An International Journal, 24, 4, pp. 275-290, (2015); Carr S., Matthews M.R., Accounting curriculum change and iterative programme development: A case study, Accounting Education: An International Journal, 13, pp. 91-116, (2004); Committe B., Accountants need a humanities and social science education, International Journal of Critical Accounting, 4, 1, pp. 1-5, (2012); Covaleski M.A., Dirsmith M.W., Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods, Accounting, Organizations and Society, 15, 6, pp. 543-573, (1990); Craig R., Amernic J., Accountability of accounting educators and the rhythm of the university: Resistance strategies for postmodern blues, Accounting Education: An International Journal, 11, 2, pp. 121-171, (2002); Craig R.J., Clarke F.L., Amernic J.H., Scholarship in university business schools: Cardinal Newman, creeping corporatism and farewell to the “disturber of the peace”?, Accounting, Auditing and Accountability Journal, 12, 5, pp. 510-524, (1999); Dewey J., How we think, (1910); Diamond M., Accounting education, research and practice: After Enron, where do we go?, European Accounting Review, 14, 2, pp. 353-362, (2005); Duarte F., ‘What is a sociologist doing in a School of Management?’ Reflections on the use of sociological concepts in management education, Journal of University Teaching and Learning Practice, 6, 1, (2009); Ellington P., The impediments to the change to UK university accounting education, a comparison to the USA pathways commission, Accounting Education, 26, 5-6, pp. 576-598, (2017); Ferguson J., Collison D., Power D., Stevenson L., What are recommended accounting textbooks teaching students about corporate stakeholders?, The British Accounting Review, 37, 1, pp. 23-46, (2005); Ferguson J., Collison D., Power D., Stevenson L., Accounting textbooks: Exploring the production of a cultural and political artifact, Accounting Education: An International Journal, 15, 3, pp. 243-260, (2006); Ferguson J., Collison D., Power D., Stevenson L., Exploring lecturers’ perceptions of the emphasis given to different stakeholders in introductory accounting textbooks, Accounting Forum, 31, 2, pp. 113-127, (2007); Ferguson J., Collison D., Power D., Stevenson L., Accounting education, socialisation and the ethics of business, Business Ethics: A European Review, 20, 1, pp. 12-29, (2011); Fisher R., Murphy V., A pariah profession? Some student perceptions of accounting and accountancy, Studies in Higher Education, 20, 1, pp. 45-58, (1995); Flood B., The case for change in accounting education, The Routledge companion to accounting education, pp. 81-101, (2014); Fogarty T.J., Revitalizing accounting education: A highly applied liberal arts approach, Accounting Education: An International Journal, 19, 4, pp. 403-419, (2010); Gray R., Sustainability and accounting education: The elephant in the classroom, Accounting Education: An International Journal, 22, 4, pp. 308-332, (2013); Gray R., Brennan A., Malpas J., New accounts: Towards a reframing of social accounting, Accounting Forum, 38, 4, pp. 258-273, (2014); Hazelton J., Haigh M., Incorporating sustainability into accounting curricula: Lessons learnt from an action research study, Accounting Education: An International Journal, 19, 1-2, pp. 159-178, (2010); Hines R.D., Financial accounting: In communicating reality, we construct reality, Accounting, Organizations and Society, 13, 3, pp. 251-261, (1988); Hopper T., Making accounting degrees fit for a university, Critical Perspectives on Accounting, 24, 2, pp. 127-135, (2013); Hopwood A.G., Whither accounting research?, The Accounting Review, 82, 5, pp. 1365-1374, (2007); Howcroft D., Graduates’ vocational skills for the management accountancy profession: Exploring the accounting education expectation-performance gap, Accounting Education, 26, 5-6, pp. 459-481, (2017); Humphrey C., ‘In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting’: Introduction, European Accounting Review, 14, 2, pp. 341-351, (2005); Handbook of international education pronouncements, (2014); James K., Kavanagh M.H., Are accounting students socially and politically aware? A critical analysis of the responses of accounting students to social and political dilemmas in society, International Journal of Critical Accounting, 5, 1, pp. 34-62, (2013); Jones A., Redisciplining generic attributes: The disciplinary context in focus, Studies in Higher Education, 34, 1, pp. 85-100, (2009); Kemp S., Enhacing graduate skills by incorporating sustainability into accounting education, Journal of the Asia Pacific Centre for Environmental Accountability, 16, 1, pp. 3-14, (2010); Lister R.J., Rejoinder to commentaries on “A role for the compulsory study of literature in accounting education”, Accounting Education: An International Journal, 19, 4, pp. 385-391, (2010); Lister R.J., A role for the compulsory study of literature in accounting education, Accounting Education: An International Journal, 19, 4, pp. 329-343, (2010); Mangion D., Undergraduate education in social and environmental accounting in Australian universities, Accounting Education: An International Journal, 15, 3, pp. 335-348, (2006); Mathews R., Brown P., Jackson M., Accounting in higher education. Report of the review of the accounting discipline in higher education. Volume 1: Main report and recommendations, (1990); May T., A future for critique? Positioning, belonging and reflexivity, European Journal of Social Theory, 3, 2, pp. 157-173, (2000); Merino B., Financial scandals: Another clarion call for educational reform—A historical perspective, Issues in Accounting Education, 21, 4, pp. 363-381, (2006); Mills C.W., The sociological imagination, (2000); Newman J.H., The idea of a University, (1996); O'Connell B., Carnegie G.D., Carter A.J., de Lange P., Hancock P., Helliar C.V., Watty K., Shaping the future of accounting in business education in Australia, (2015); Paisey C., Paisey N.J., Professional education and skills: Liberalising higher education for the professions in the United Kingdom, Research in Post-Compulsory Education, 9, 2, pp. 161-182, (2004); Palm C., Bisman J., Benchmarking introductory accounting curricula: Experience from Australia, Accounting Education: An International Journal, 19, 1-2, pp. 179-201, (2010); Pincus K.V., Stout D.E., Sorensen J.E., Stocks K.D., Lawson R.A., Forces for change in higher education and implications for the accounting academy, Journal of Accounting Education, 40, pp. 1-18, (2017); Educating for the public trust: The PricewaterhouseCoopers position on accounting education, (2003); Ravenscroft S., Williams P.F., Considering accounting education in the USA post-Enron, Accounting Education: An International Journal, 13, pp. 7-23, (2004); Ravenscroft S., Williams P.F., Rules, rogues, and risk assessors: Academic responses to Enron and other accounting scandals, European Accounting Review, 14, 2, pp. 363-372, (2005); Roslender R., Sociological perspectives on modern accountancy, (1992); Roslender R., The Routledge companion to critical accounting, Routledge companions in business, management and accounting, (2018); Roslender R., Dillard J.F., Reflections on the interdisciplinary perspectives on accounting Project, Critical Perspectives on Accounting, 14, 3, pp. 325-351, (2003); Sangster A., Liberalising the accounting curriculum, Accounting Education: An International Journal, 19, 4, pp. 323-327, (2010); Sangster A., Wilson R.M.S., Liberalising the accounting curriculum in University education, (2013); Saravanamuthu K., Instilling a sustainability ethos in accounting education through the Transformative Learning pedagogy: A case-study, Critical Perspectives on Accounting, 32, pp. 1-36, (2015); Shapiro B.P., Naughton M., Toward an integrated vision of undergraduate liberal and accounting education in the public interest: The holistic development of persons and institutions, Accounting and the Public Interest, 13, pp. 14-38, (2013); Sikka P., Haslam C., Kyriacou O., Agrizzi D., Professionalizing claims and the state of UK professional accounting education: Some evidence, Accounting Education: An International Journal, 16, 1, pp. 3-21, (2007); Sikka P., Willmott H.C., Commentary on: ‘Accountability of accounting educators and the rhythm of the university: Resistance strategies for postmodern blues’, Accounting Education: An International Journal, 11, 2, pp. 191-197, (2002); Solbrekke T.D., Englund T., Bringing professional responsibility back in, Studies in Higher Education, 36, 7, pp. 847-861, (2011); Solomons D., Berridge T.M., Prospectus for a profession: The report of the long range enquiry into education and training for the accountancy profession, (1974); Tinker T., The accountant as partisan, Accounting, Organizations and Society, 16, 3, pp. 297-310, (1991); Perspectives on education: Capabilities for success in the accounting profession, (1989); Weber R.P., Basic content analysis, (1990); Williams P.F., You reap what you sow: The ethical discourse of professional accounting, Critical Perspectives on Accounting, 15, 6-7, pp. 995-1001, (2004); Willits S.D., Will more liberal arts courses fix the accounting curriculum?, Journal of Accounting Education, 28, 1, pp. 13-25, (2010)
Nơi xuất bản
Routledge
Hình thức xuất bản
Article
Open Access
Nguồn
Scopus