Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees

Autor/inn/en	Ellington, Peter; Williams, Amanda
Titel	Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees
Quelle	In: Accounting Education, 26 (2017) 5-6, S.501-521 (21 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2017.1361845
Schlagwörter	Foreign Countries; Accounting; Business Administration Education; Undergraduate Study; College Faculty; Teacher Attitudes; Accreditation (Institutions); Academic Degrees; Semi Structured Interviews; Student Recruitment; General Education; Outcomes of Education; Employment Potential; Student Placement; Licensing Examinations (Professions); United Kingdom + Suchen Sie Ihr Suchwort? Ausland; Abrechnung; Buchführung; Buchhaltung; Grundstudium; Fakultät; Lehrerverhalten; Accreditation; Institution; Institutions; Akkreditierung; Staatliche Anerkennung; Institut; Degree; Degrees; Academic level graduation; Akademischer Grad; Hochschulabschluss; Allgemein bildendes Schulwesen; Allgemeinbildung; Lernleistung; Schulerfolg; Arbeitsmarktbezogene Qualifikation; Beschäftigungsfähigkeit; Schülerpraktikum; Großbritannien
Abstract	Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are accredited with two or more PABs. By interviewing 18 accounting academics from a cross section of UK universities, this study verifies the factual information and confirms views expressed in the literature regarding the constraining nature of accreditation on UK accounting degrees. The interviewees confirmed that accreditation is seen as essential for student recruitment to degree programmes and that it leads to degree programmes imitating professional syllabi and examinations, resulting in technical content and didactic methods, which in turns crowds out broader educational activity. While providing a consistent structure and approach to university accounting education in the UK, the consensus view is that accreditation constrains degree programmes leading to a missed opportunity to provide a wider liberal education. It is also found that the legitimacy of awarding exemptions to students with less than good honours should be questioned. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01