Counting the Cost, Reconciling the Benefits: Understanding Employer Investment in Higher Apprenticeships in Accounting

Autor/inn/en	Gambin, Lynn; Hogarth, Terence
Titel	Counting the Cost, Reconciling the Benefits: Understanding Employer Investment in Higher Apprenticeships in Accounting
Quelle	In: Accounting Education, 25 (2016) 5, S.502-518 (17 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Gambin, Lynn)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2016.1218779
Schlagwörter	Foreign Countries; Accounting; Apprenticeships; Cost Effectiveness; Access to Education; Higher Education; Case Studies; Employer Attitudes; Decision Making; Investment; Training; Qualifications; Student Recruitment; Human Capital; Models; Educational Policy; Paraprofessional Personnel; United Kingdom (England) + Suchen Sie Ihr Suchwort? Ausland; Abrechnung; Buchführung; Buchhaltung; Apprenticeship; Lehre; Kosten-Nutzen-Analyse; Kosten-Nutzen-Denken; Education; Access; Bildung; Zugang; Bildungszugang; Hochschulbildung; Hochschulsystem; Hochschulwesen; Case study; Fallstudie; Case Study; Arbeitgeberinteresse; Decision-making; Entscheidungsfindung; Investments; Geldanlage; Investiton; Ausbildung; Qualifikation; Qualifikationsstufe; Humankapital; Analogiemodell; Politics of education; Bildungspolitik; Laienhelfer
Abstract	Lack of progression to higher education amongst those who complete an Advanced Apprenticeship in England and the country's need for higher level skills led to the introduction of Higher Apprenticeships in 2009. Whilst Higher Apprenticeships would be expected to facilitate learner progression, the volume of these has remained low. In this paper, the example of accountancy training illustrates that Higher Apprenticeships are typically introduced into a crowded qualification landscape where they likely replace or subsume existing vocational qualifications. Based on employer case studies, the paper explores the factors employers consider when deciding to invest in this form of training and finds that the net costs of training are central. Higher Apprenticeships often simply substitute for other previously used modes of accountancy training, providing the same core qualification but there are some added benefits of the Apprenticeship including widening the employers' recruitment pool for accounting technicians. As Apprenticeship reforms evolve, it will be down to the value employers place on this route compared to standalone qualification to the same level, which will determine the viability of Higher Apprenticeships in the accounting space. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01