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Library assistants were originally considered to be professional librarians in the making, and were trained accordingly. With the expansion of libraries and librarianship, Britain's “apprenticeship” system of qualification gave way to formal library school education, and a new category of “non‐professional staff” was created, of people who were unwilling or unable to proceed to graduate‐level qualification. The development of non‐professional certificates of competence in the UK is described against parallel developments in the US, Canada and Australia; the COMLA training modules are also examined. The theoretical and practical issues surrounding training are discussed, training schemes and qualifications in the four countries analysed, and the relative merits of in‐house training and external certificate programmes argued.

Investigations into professional accountancy education gathered impetus with the publication of The impact of globalisation on accountancy education by Karreman in 2002. This publication provided a comparative analysis of professional accountancy education in 25 countries worldwide, using a model developed for the classification of accountancy education systems. The rationale behind such an exercise is to promote educational exchange and facilitate educational development. The Karreman study only covered two countries in Africa, namely South Africa and Kenya. This study expands the Karreman study by comparing and benchmarking the professional accountancy education programmes in six member countries of the Eastern, Central and Southern African Federation of Accountants (ECSAFA) using the Karreman methodology. This study reports the results of a questionnaire survey to which seven accountancy bodies located in six countries responded. The results of this study revealed mostly agreement with the Karreman model. All the countries could be categorised as developing countries with common law/Roman‐Dutch legal systems and with a strong British influence. Thus similarities in regulation, education and practical experience are expected. The professional bodies tend towards professional selfregulation with low to medium membership regulation. All countries require practical experience before qualifying, and a theoretical approach to the final examination predominates. The study also shows that there is co‐operation in the region.

The national Unified Justice Examination is the gateway to the professions of judge, procurator and lawyer in the People’s Republic of China. The examination includes a component relating to professional ethics and conduct. This chapter will first introduce the history and structure of the Unified Justice Examination. Then it will examine the place of professional ethics and conduct in the examination, and the sources covered in the questions. The presentation will include a discussion of the materials used by candidates in preparation for the examination and recent sample questions.

Professional Doctorates (PDs) have been added to the curriculum of many universities worldwide, as an alternative to the traditional Doctor of Philosophy (PhD). PDs are more focused on practice-based knowledge that advances professional practice and contributes to society, industry and the economy. The dominance of the PhD as the typical higher degree by research has led universities to develop frameworks for their PDs which are very similar to the PhD framework. This includes the assessment of the PD, which in many cases follows the same process and is based on the same criteria as for the PhD. This similarity in the assessment of the two types of doctorates creates challenges for external examiners (EEs), who are invited to evaluate the contribution of the PD within frameworks which are tailored around the PhD. Here, the authors focus the investigation on the Doctorate in Business Administration and conduct a review and analysis of institutional documents from universities in England in an attempt to understand the similarities and differences between the examination process of the PD and the PhD and the extent to which the examination process of the PD supports the evaluation of the practice-based contribution that is at its heart. Through this review and analysis, the authors identify the challenges that exist for EEs who are called to assess PDs, and make recommendations which will support EEs to evaluate the contribution of the PD.

It is much easier to get a degree than a professional qualification in business studies. Many factors can contribute to the difference in success rates achieved on these two types of course. For example, on a degree programme it is possible for students to be taught by the person who has set the syllabus, devised the reading list, and set the examination paper. In contrast students preparing for professional examinations may be receiving their tuition from tutors who have had no part in these processes, or any contact with the people responsible for them. The advice provided to tutors by professional bodies varies but, whatever its level, one cannot escape the fact that students are largely dependent on their tutors' own interpretation of the unique expectations of each professional body. This disparity between an internal and external programme of study must be expected to contribute to the considerable difference in pass rates.

This study investigates the consistency of Jordan's certified public accountant examination, and its agreement with professional viewpoints regarding the relative importance of examination topics. The study examines the grades of 15 consecutive examinations and surveyed 156 auditors and 31 examination committee (EC) members. The results indicate that the rankings of examination topics derived from the examination grades are different from the ranks of these topics in auditors and EC members' responses. The 15‐examination period was divided into four sub periods to test the consistency of the examinations. The rankings of the examination sub periods were also different. These results suggest that the Jordanian Board of Audit Profession (BAP) should maintain the consistency of the examinations. To achieve this target, the BAP should prepare and use a content specification outline to enable candidates to prepare better and to direct the efforts of the examination committees.

This study explores the factors affecting the results obtained by Southern African students in the professional qualification examinations of the Chartered Institute of Management Accountants (CIMA). Thirteen variables were identified and included in a questionnaire sent to CIMA students. It was found that three variables were significantly associated with examination success: age, tuition and study material. Younger candidates, candidates who attended part‐time tuition classes and candidates who used the textbooks published by BPP were more successful. Trends were also detected regarding gender, the number of papers written, and examination attempts: females tended to outperform males, candidates had a smaller chance of passing all the papers they sat if they took on more papers at a time, and first‐time candidates had a higher tendency to pass than repeat candidates. Opportunities for further research are discussed.

This paper aims to examine the influence of academics who are members of the profession on academic institutions.

An analytic autoethnography of the influence of accounting academics who are members of the profession on South African universities, supported by publicly available information, such as policy and other documents, web sites, and published material; documentation the authors are able to gather as participants; and formal and informal interviews the authors conduct with academic managers.

The paper finds that profession-identifying academics create and maintain rules and structures within academe, rules and structures that suit the profession. Managers who are members of the profession identify more closely with the profession than with their university. The analysis reveals the mechanics of this influence, as well as the consequences.

The paper contributes to theory by synthesizing the creation of profession-inspired institutions framework and the maintenance of an institutions framework into a single framework. It also applies the theory by providing an example of a profession creating and maintaining institutionalization in an adjacent institution. The findings have implications for academia in cases where academic staff members are members of professional bodies, such as engineering and law faculties. The insights highlighted here may also be of interest to Australasian, UK and US accounting academics, because the literature contains evidence of pressures from professional bodies there.

This paper reports on a study of the efficacy of the Institute of Chartered Accountants of New Zealand's (the Institute) Professional Accounting School (PAS) programme in developing a set of competencies in candidates. The study surveyed Institute candidates' perceptions of their competence levels for 16 specified skills at the commencement and conclusion of the 1999 PAS programme. The findings indicate that candidates perceived their levels of competence, for both cognitive and behavioural skills, to have been significantly improved by the PAS programme. Tests of two secondary hypotheses in the study indicate certain gender‐ and firm‐based differences in the perceived level of competence of candidates. The results of the study provide the Institute with feedback on the PAS programme and facilitate the further development of the programme. Other professional accounting bodies may consider replicating this study using data collected on similar programmes. The results of such studies may then be compared to enhance the existing knowledge of competency development in professional accounting education.

The purpose of this paper is to examine how the actions of the accounting profession, the state, universities, and academics have inhibited the development of South African accounting research.

A multiple history approach using traditional archival material and oral history is used.

Since the late nineteenth-century, a network of human and non-human actors has ensured that accounting education in South Africa retained a technical focus. By prescribing and detailing the accounting syllabuses required for university accreditation, the South African Institute of Chartered Accountants (SAICA) and its predecessors exercise direct control over accounting education. As a result, little appetite exists for a discipline based on academic enquiry or engagement with international scholars. While the SAICA claims to support accounting research, this support is conditional on its meeting the professional body’s particular view of scholarship.

The limitations associated with this research are that it focusses on one particular professional body in one jurisdiction. The South African situation provides a cautionary tale of how universities, particularly those in developing countries, should take care not to abdicate their responsibilities for the setting of syllabi or course content to professional bodies. Accounting academics, particularly those in a developing country currently experiencing major social, political, and economic problems, are in a prime position to engage in research that will benefit society as a whole.

Although actor network theory has been used in accounting research and in particular to explain accounting knowledge creation, the use of this particular theoretical lens to examine the construction of professional knowledge is limited. This study draws on Callon’s (1986) four moments to explain how various human actors including the accounting profession, the state, universities, and accounting academics, along with non-human actors such as accreditation, regulation, and transformation, have brought about South African academic disengagement with the discipline.