Who should teach what? Perceptions of the roles of universities and practice in the education of professional accountants

Paper

Kavanagh, Marie, Hancock, Philip, Segal, Naomi, Howieson, Bryan and Kent, Jenny. 2010. "Who should teach what? Perceptions of the roles of universities and practice in the education of professional accountants." 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ). Christchurch, New Zealand 04 - 06 Jul 2010 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.
Paper/Presentation Title

Who should teach what? Perceptions of the roles of universities and practice in the education of professional accountants

Presentation TypePaper
AuthorsKavanagh, Marie (Author), Hancock, Philip (Author), Segal, Naomi (Author), Howieson, Bryan (Author) and Kent, Jenny (Author)
Journal or Proceedings TitleProceedings of the 2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ)
ERA Conference ID42273
Number of Pages25
Year2010
PublisherAccounting & Finance Association of Australia and New Zealand
Place of PublicationMelbourne, Australia
Web Address (URL) of Paperhttps://www.afaanz.org/past-conferences
Conference/Event2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ)
Accounting and Finance Association of Australia and New Zealand Conference
Event Details
Accounting and Finance Association of Australia and New Zealand Conference
AFAANZ
Rank
C
C
C
C
C
C
C
C
C
Event Details
2010 Accounting and Finance Association of Australia and New Zealand Conference (2010 AFAANZ)
Accounting Education Special Interest (SIG5) Group Symposium (AFAANZ 2010)
Parent
Accounting and Finance Association of Australia and New Zealand Conference
Event Date
04 to end of 06 Jul 2010
Event Location
Christchurch, New Zealand
Abstract

Universities have traditionally been criticised for not producing 'work ready' accountants and the role and responsibilities of universities in educating professional accountants continues to be debated. This paper reviews the literature in accounting and other professions regarding the respective roles of universities and employers in the development of both technical and non-technical skills of accounting practitioners.
The literature review suggests that critics of university based education fail to recognise (a) the changes that have occurred in the roles and responsibilities of accounting practitioners and (b) the opportunity costs necessarily associated with providing generalist accounting degrees. The literature also suggests that universities and employers have comparative advantages for the development of different types of professional skills and knowledge. The paper reports the insights provided from a series of interviews with accounting practitioners and students about their perceptions of the respective responsibilities and roles of universities and employers. In general, although some interviewees recognised that universities cannot be 'all things to all people', there was a tendency to expect universities to have the major responsibility for the development in accounting graduates of both technical and non-technical knowledge and skills. Such perceptions tended to understate the responsibilities and comparative advantage of employers and result in unrealistic expectations about the outcomes of a university education. Employers need to be made more aware of the resource and other limitations associated with university programs and more attention should be provided to developing meaningful opportunities for learning and reflection within work place contexts.

Keywordswork ready; practitioners; accounting academics; graduate attributes and skills
ANZSRC Field of Research 2020390303. Higher education
350101. Accounting theory and standards
390103. Economics, business and management curriculum and pedagogy
Public Notes

Paper no: 310. No evidence of copyright restrictions.

Byline AffiliationsSchool of Accounting, Economics and Finance
University of Western Australia
University of Adelaide
Charles Sturt University
Institution of OriginUniversity of Southern Queensland
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Leong, Raymond and Kavanagh, Marie. 2010. "A literature review of work integrated learning (WIL) in accounting: developments in the last decade and future directions." Campbell, Matthew (ed.) ACEN 2010: Work Integrated Learning (WIL): Responding to Challenges . Perth, Australia 29 Sep - 01 Oct 2010 Melbourne, Australia.
An assessment model in a business work integrated learning capstone project
Leong, Raymond and Kavanagh, Marie. 2010. "An assessment model in a business work integrated learning capstone project." Campbell, Matthew (ed.) ACEN 2010: Work Integrated Learning (WIL): Responding to Challenges . Perth, Australia 29 Sep - 01 Oct 2010 Melbourne, Australia.
A work integrated learning (WIL) framework to incorporate accounting graduate skills and attributes through accounting and business courses
Leong, Raymond and Kavanagh, Marie. 2010. "A work integrated learning (WIL) framework to incorporate accounting graduate skills and attributes through accounting and business courses." Campbell, Matthew (ed.) ACEN 2010: Work Integrated Learning (WIL): Responding to Challenges . Perth, Australia 29 Sep - 01 Oct 2010 Melbourne, Australia.
Stakeholders' perspectives of the skills and attributes for accounting graduates
Kavanagh, Marie, Hancock, Philip, Howieson, Bryan, Kent, Jenny and Tempone, Irene. 2009. "Stakeholders' perspectives of the skills and attributes for accounting graduates." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.
Publishing accounting education research
Kavanagh, Marie. 2004. "Publishing accounting education research." 2004 Accounting and Finance Association of Australia and New Zealand Conference (2004 AFAANZ). Alice Springs, Australia 04 - 06 Jul 2004 Melbourne, Vic, Australia. Accounting & Finance Association of Australia and New Zealand.
Graduate attributes and skills: are we as accounting academics delivering the goods?
Kavanagh, Marie and Drennan, Lyndal. 2007. "Graduate attributes and skills: are we as accounting academics delivering the goods?" 2007 Accounting and Finance Association of Australia and New Zealand Conference (2007 AFAANZ). Gold Coast, Australia 01 - 03 Jul 2007 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.
What turns students on to accounting? Is it a matter of perceived image and personality?
Baxter, Peter J. and Kavanagh, Marie. 2008. "What turns students on to accounting? Is it a matter of perceived image and personality?" 2008 Accounting and Finance Association of Australia and New Zealand Conference (2008 AFAANZ). Sydney, Australia 06 - 08 Jul 2008 Carlton, Vic, Australia. Accounting & Finance Association of Australia and New Zealand.
Accounting for the future: more than numbers: a collaborative investigation into the changing skill set for professional accounting graduates over the next ten years and strategies for embedding such skills into professional accounting programs: Vols.1 and 2
Hancock, Philip, Howieson, Bryan, Kavanagh, Marie, Kent, Jenny, Tempone, Irene and Segal, Naomi. 2009. Accounting for the future: more than numbers: a collaborative investigation into the changing skill set for professional accounting graduates over the next ten years and strategies for embedding such skills into professional accounting programs: Vols.1 and 2. Perth, Western Australia. University of Western Australia.
Click go the students, click-click-click: the efficacy of a student response system for engaging students to improve feedback and performance
Mula, Joseph M. and Kavanagh, Marie. 2009. "Click go the students, click-click-click: the efficacy of a student response system for engaging students to improve feedback and performance." e-Journal of Business Education and Scholarship of Teaching. 3 (1), pp. 1-17.