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Book part
Publication date: 7 October 2019

Thomas G. Noland, Shawn Mauldin and Robert L. Braun

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose…

Abstract

The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose to pursue a department head opportunity. The second purpose is to provide insight into the leadership of the accounting departments by looking at various workload aspects of department heads. The authors surveyed accounting department heads from programs with the Association to Advance Collegiate Schools of Business (AACSB) accounting accreditation, AACSB business only accreditation, and non-AACSB accreditation. Surveys were sent to 918 individuals listed as the leader of an accounting program in the 2016–2017 Hasselback Accounting Directory with 144 individuals responding (15.7% response rate). In addition to the workload of the department head in the areas of teaching, research, and service, the study analyzed the major challenges and difficulties the department head faces. The study also sought responses from survey participants on additional issues such as the benefits of AACSB accreditation and compensation.

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Article
Publication date: 7 September 2020

Ilse Lubbe

The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).

Abstract

Purpose

The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).

Design/methodology/approach

The paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.

Findings

Several similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree.

Practical implications

The application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs).

Originality/value

The study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 19 October 2015

Paul Andon, Clinton Free and Brendan O'Dwyer

The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications…

Abstract

Purpose

The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications of “new audit spaces”, that is, novel auditing and assurance services that have emerged at intersections between audit and other fields such as the environment, the public sector, sport and education. The purpose is two-fold. First, to better understand the dynamics of new audit spaces, and second, to highlight the major challenges and adaptations prompted by these dynamics.

Design/methodology/approach

Drawing on Bourdieu’s theory of practice, the authors highlight and problematise four issues central to the construction of new audit spaces: independence; reporting; professional accreditation; and the nature of the audit role.

Findings

The audit profession has experienced mixed success in seeking to annex new audit spaces; in some instances, practices initially located at the margins of auditing have moved towards its centre, while elsewhere projects have been abandoned, colonised by others or remain in flux. In these ventures, the accounting profession is brought into competition with other bodies of expertise and modes of practice. In new audit spaces, core elements of auditing, as conventionally conceived, are transmogrified as they travel.

Originality/value

This analysis calls into question some of the “sacred cows” of auditing and challenges the transferability of the capitals and habitus of the accounting profession in other domains. Future research avenues are suggested.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

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Book part
Publication date: 7 October 2019

Carolyn Strand Norman and Nancy A. Bagranoff

Since at least the 1980s, the accounting profession has discussed and written about the gap between academics and the practice of accounting. More recently, accounting

Abstract

Since at least the 1980s, the accounting profession has discussed and written about the gap between academics and the practice of accounting. More recently, accounting academics have joined the call for increased faculty engagement with the accounting profession. As a result, the 2018 Association to Advance Collegiate Schools of Business International (AACSB) Eligibility Procedures and Standards for Accounting Accreditation include “Engagement” as a significant pillar of the new standards. The objective is to challenge accounting department faculty to engage more intentionally with accounting practitioners. Accounting Advisory Councils might represent an important opportunity to achieve such engagement. The authors conducted a survey to gain an understanding of advisory councils and how they might address the concerns of the accounting profession for more interaction and collaboration between the academy and the profession. It is encouraging that 96% of our AACSB accounting accredited respondents indicated that they have a functioning Accounting Advisory Council and that they believe the Council is very valuable in support of the department’s mission. In addition, the accounting department leaders reported a very high level of engagement with council members outside regular meetings. The survey results of this chapter provide additional insights on organization, membership, and engagement regarding Accounting Advisory Councils.

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Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-867-4

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Article
Publication date: 30 October 2019

Nuwan Gunarathne, Samanthi Senaratne and Shashiprabha Senanayake

The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of…

Abstract

Purpose

The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of education frameworks on OBE.

Design/methodology/approach

This study follows the case study approach to the first academic accounting study program in a Sri Lankan public sector university. Primary data were collected through semi-structured interviews and secondary data through a content analysis of various relevant documents. The data were analyzed thematically using the theory of constructive alignment.

Findings

In accounting, the most significant imperative for the OBE stems from normative pressures. Since the accounting education frameworks have closely followed the approach suggested in constructive alignment, the normative institutionalization of professional standards in accounting supports OBE in accounting education. The OBE approach with its diverse range of teaching and learning activities and assessment methods in accounting has yielded multi-stakeholder benefits while posing some challenges in operationalization.

Research limitations/implications

The paper’s insights are based on a single case study in Sri Lanka and may be difficult to generalize to other countries.

Originality/value

This is the first empirical attempt to study the operationalization of the theory of constructive alignment of OBE in accounting for a study program.

Details

Journal of Economic and Administrative Sciences, vol. 36 no. 1
Type: Research Article
ISSN: 1026-4116

Keywords

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Article
Publication date: 1 April 1993

James R. Crockett

States that change is occurring rapidly in accounting education. Forces are converging to promote more educational breadth, increased emphasis on communication skills…

Abstract

States that change is occurring rapidly in accounting education. Forces are converging to promote more educational breadth, increased emphasis on communication skills, higher quality teaching, innovative pedagogy, and more practical research. Suggests that the major developments unfolding in accounting education will, no doubt, have many effects on internal auditing. Reviews some of the major forces buffeting accounting education, illustrates how these forces are affecting curricula and faculty, outlines some of the changes that are being made and anticipated, and projects how these changes are likely to affect internal auditing. Shows that, in general, the changes should be beneficial to internal auditing but that there are some dangers inherent in the possible extent of change and some doubts as to the feasibility of early accomplishments of some of the called for reforms.

Details

Managerial Auditing Journal, vol. 8 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

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Book part
Publication date: 7 October 2019

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78973-394-5

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Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-867-4

Content available
Book part
Publication date: 7 October 2019

Vernon J. Richardson and Yuxin Shan

The accounting profession is beginning to demand data analytics skills from its professionals to handle the increasing amount of data available to address accounting

Abstract

The accounting profession is beginning to demand data analytics skills from its professionals to handle the increasing amount of data available to address accounting questions. Indeed, the explosion of data availability and data are changing the accounting profession, providing accountants the opportunity to continue as key financial information providers to decision-makers. We conducted a survey of accounting department chairs to help understand if, when and how accounting programs would include data analytics in its curriculum. The authors find that 90.7% of accounting department chairs believe that data analytics belongs in the accounting curriculum, with 59.3% planning to introduce an accounting data analytics course in the next three to five years. Most (66.5%) prefer an accounting data analytics course as compared to the general business analytics course and more than half of respondents (56.2%) predict that their coverage of data analytics will be incorporated both throughout the regular accounting curriculum and in a standalone data analytics course. Combined with the requirement of 2018 Association to Advance Collegiate Schools of Business standards, the authors propose that data analytics should be incorporated both in the undergraduate level and graduate level, starting from basic analytics tools and ending with advanced emerging techniques.

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