Do Accredited Undergraduate Accounting Programmes in Australia Meet the Needs and Expectations of the Accounting Profession?

Autor/inn/en	Bayerlein, Leopold; Timpson, Mel
Titel	Do Accredited Undergraduate Accounting Programmes in Australia Meet the Needs and Expectations of the Accounting Profession?
Quelle	In: Education & Training, 59 (2017) 3, S.305-322 (18 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0040-0912
DOI	10.1108/ET-04-2016-0074
Schlagwörter	Undergraduate Students; Undergraduate Study; Accounting; Foreign Countries; Accreditation (Institutions); Higher Education; Statistical Analysis; Qualitative Research; Outcomes of Education; Expectation; Academic Degrees; Australia; New Zealand + Suchen Sie Ihr Suchwort? Grundstudium; Abrechnung; Buchführung; Buchhaltung; Ausland; Accreditation; Institution; Institutions; Akkreditierung; Staatliche Anerkennung; Institut; Hochschulbildung; Hochschulsystem; Hochschulwesen; Statistische Analyse; Qualitative Forschung; Lernleistung; Schulerfolg; Expectancy; Erwartung; Degree; Degrees; Academic level graduation; Akademischer Grad; Hochschulabschluss; Australien; Neuseeland
Abstract	Purpose: The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession's minimum educational expectations (MEEs). Design/methodology/approach: The paper uses a series of quantitative and qualitative analyses to determine whether or not the content and focus of these programmes prepares students for contemporary accounting practice. Findings: The results of these analyses demonstrate that most accredited undergraduate accounting degrees in Australia are largely unaligned with the profession's expectations, with 18 (out of 57) degree programmes showing no overlap between their learning outcomes and the profession's MEEs. In addition, only two (out of 57) programmes are shown to address all of the profession's minimum expectations. A subsequent analysis of the focus and structure of the evaluated degree-level learning outcomes revealed additional inconsistencies between the interpretation of individual MEEs by the profession and the higher education sector. Originality/value: This paper demonstrates that accredited undergraduate degrees are predominantly unable to prepare students for entry into the accounting profession, and that the prior efforts to align accounting curricula with the profession's needs and expectation have thus far been largely unsuccessful. The findings of this paper are relevant for higher education providers and the accounting profession because they reflect the current level of alignment between the content and focus of undergraduate accounting education and the profession's expectations. In addition, the findings of this paper highlight that the current accreditation process of the professional accounting bodies in Australia does not generate the desired alignment between academia and accounting practice. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01