Mapping WIL activities in the curriculum to develop graduate capabilities : a case study in accounting

Big business continues to request universities to produce graduates who possess both technical and generic skills. Although work-integrated learning (WIL) programs can be used to develop these skills, WIL placements in Australia are undertaken by a minority of students. Perceiving a gap, one Australian university undertook a major WIL revamp to expand WIL offerings embedded within its courses. This required major organizational change that impacted significantly on curriculum design. From a quality assurance perspective, this paper provides an overview of a revised WIL program in the accounting discipline, and discusses the issues and challenges associated with the revised WIL program four years after its implementation. The findings demonstrate that the discipline area has not yet fully met the revamped WIL program as defined by university policy. Recommendations are provided that form a valuable learning tool for educational institutions considering embedding broadly defined WIL within their courses.

Corporate social responsibility in professional team sport organisations : towards a theory of decision-making

Research question: 

Accounting professionalization amidst alternating state ideology in Ethiopia

Purpose – This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure.

Design/methodology/approach – A qualitative research approach is employed. Data were collected using document review and oral history approaches.

Findings – Accounting professionalization in Ethiopia was initiated by the state to strengthen the country's financial system. Owing to a change of state ideology to communism in 1974, a strategy of developing accounting professionals as government-employed experts was pursued. The return to a market-oriented economy in 1991 has seen a trend towards a more autonomous accountancy profession. Inflow of UK capital in the early twentieth century and activities of the UK-based Association of Chartered Certified Accountants (ACCA) in recent decades have influenced Ethiopia's accountancy. Its professional and financial power has enabled ACCA to make arrangements with Ethiopian Professional Association of Accountants and Auditors (EPAAA) and consolidate its position in Ethiopia's accountancy by controlling EPAAA's member training and certification.

Originality/value – The literature on accounting professional projects in developing countries has focused on imperialistic influence in former British colonies. The present study extends this literature by illustrating how British influence has continued to extend beyond Britain's former colonial possessions. This enables an understanding of the dynamics of accounting professional projects in the developing world with analytical dimensions building on the hitherto dominant lens of “formal” colonial connection.

Drivers of teaching effectiveness : views from accounting educator exemplars in Australia

This paper summarizes the views, obtained via a survey instrument created by the authors and reported in studies by Stout and Wygal, of 22 accounting educator teaching exemplars from Australia. Each of these individuals has been cited for teaching excellence through receipt of one or more formal teaching awards. The paper responds to calls in Australia for increased attention to the dimensions of teaching effectiveness and to initiatives in the United States calling for a broader sharing of information among members of the academy regarding the characteristics of teaching effectiveness. Little direct evidence from the field of accounting education is available to date regarding such characteristics or antecedents of teaching effectiveness in the student learning environment. Our research therefore extends in a fundamental way the work of Stice and Stocks and Stout and Wygal. Specifically, perceptions from a sample of award-winning non-US faculties regarding the ‘drivers of teaching effectiveness’ in accounting education are recorded and analyzed. In decreasing order of perceived importance, drivers of teaching effectiveness are: having a student focus; commitment to teaching (as a profession); high levels of preparation/organization; the ability to link subject matter to the practice environment; and, instructor skills and attributes. This paper adds to our understanding of the drivers of teaching effectiveness and begins the process of creating a worldwide knowledge base in accounting education. The paper should be of interest to accounting faculty members interested in improving their teaching effectiveness and/or mentoring junior faculty members.

Ethics education in the Australian accounting curriculum: a longitudinal study examining barriers and enablers

Abstract: The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (eg. Enron and WorldCom); regulatory interventions (eg. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum. This project has two objectives: to investigate the nature of ethics education in the Australian accounting curriculum and how it has changed from 2000 to 2012; and to analyse the barriers to enhancing ethics education by soliciting the opinions of Heads of Department/Schools of Australian universities. Compared with early empirical evidence, universities responded to the call for ethics education with increased levels of ethics intervention, but had failed to enhance the extent of ethics education coverage in the intervening period in which the data were collected. He lack of qualified staff and research opportunities represent major obstacles to the enhancement of ethics education.

Distinguishing between mathematics classrooms in Australia, China, Japan, Korea and the USA through the lens of the distribution of responsibility for knowledge generation : public oral interactivity and mathematical orality

The research reported in this paper examined spoken mathematics in particular well-taught classrooms in Australia, China (both Shanghai and Hong Kong), Japan, Korea and the USA from the perspective of the distribution of responsibility for knowledge generation in order to identify similarities and differences in classroom practice and the implicit pedagogical principles that underlie those practices. The methodology of the Learner’s Perspective Study (LPS) documented the voicing of mathematical ideas in public discussion and in teacher-student conversations and the relative priority accorded by different teachers to student oral contributions to classroom activity. Significant differences were identified among the classrooms studied, challenging simplistic characterisations of ‘the Asian classroom’ as enacting a single pedagogy, and suggesting that, irrespective of cultural similarities, local pedagogies reflect very different assumptions about learning and instruction. We have employed spoken mathematical terms as a form of surrogate variable, possibly indicative of the location of the agency for knowledge generation in the various classrooms studied (but also of interest in itself). The analysis distinguished one classroom from another on the basis of “public oral interactivity” (the number of utterances in whole class and teacher-student interactions in each lesson) and “mathematical orality” (the frequency of occurrence of key mathematical terms in each lesson). Classrooms characterized by high public oral interactivity were not necessarily sites of high mathematical orality. In particular, the results suggest that one characteristic that might be identified with a national norm of practice could be the level of mathematical orality: relatively high mathematical orality characterising the mathematics classes in Shanghai with some consistency, while lessons in Seoul and Hong Kong consistently involved much less frequent spoken mathematical terms. The relative contributions of teacher and students to this spoken mathematics provided an indication of how the responsibility for knowledge generation was shared between teacher and student in those classrooms. Specific analysis of the patterns of interaction by which key mathematical terms were introduced or solicited revealed significant differences. It is suggested that the empirical investigation of mathematical orality and its likely connection to the distribution of the responsibility for knowledge generation are central to the development of any theory of mathematics instruction.

The association between attributions of responsibility for motor vehicle accidents and patient satisfaction: a study within a no-fault injury compensation system

This study set out to test the relationship between attributions of responsibility for motor vehicle accidents and satisfaction with personal injury compensation systems.

A Q methodology study of stakeholders' views about accountability for promoting healthy food environments in England through the responsibility deal food network

In March 2011, the United Kingdom's (UK's) Government launched five Public Health Responsibility Deal Networks to address public health priorities. The Networks used voluntary partnerships to influence peoples' choice architecture to move them toward healthier behaviors. The purpose of this research was to conduct an exploratory study of diverse stakeholders' perspectives about perceived responsibility and accountability expectations to improve food environments in England through the Food Network partnerships. A purposive sample of policy elites (n=31) from government, academia, food industry and non-government organizations sorted 48 statements related to improving food environments in England. Statements were grounded in three theoretical perspectives (i.e., legitimacy, nudge and public health law). PQMethod 2.33 statistical software program used factor analysis to identify viewpoints based on intra-individual differences for how participants sorted statements. The results revealed three distinct viewpoints, which explained 64% of the variance for 31 participants, and emphasized different expectations about responsibility. The food environment protectors (n=17) underscored government responsibility to address unhealthy food environments if voluntary partnerships are ineffective; the partnership pioneers (n=12) recognized government-industry partnerships as legitimate and necessary to address unhealthy food environments; and the commercial market defenders (n=1) emphasized individual responsibility for food choices and rejected government intervention to improve food environments. Consensus issues included: protecting children's right to health; food industry practices that can and should be changed; government working with industry on product reformulation; and building consumer support for economically viable healthy products. Contentious issues were: inadequacy of accountability structures and government inaction to regulate food marketing practices targeting children. We conclude that understanding different viewpoints is a step toward building mutual trust to strengthen accountability structures that may help stakeholders navigate ideologically contentious issues to promote healthy food environments in England.

Goal-efficacy framework : an examination of domestic and international accounting students' academic performance

This study considers the psychological influences on academic performance using a goal-efficacy framework. Data were gathered using a survey questionnaire (N = 375). The paper is motivated by a repeated high failure rate for a second-year core accounting unit and anecdotal evidence that international students perform poorly in comparison with domestic students. The results demonstrate the role of self-regulated learning strategy as a mediating variable for goal orientation and academic performance. While the analyses suggest no significant differences between domestic and international students with respect to the main psychological variables and academic performance, further analyses reveal that four specific factors of the main psychological variables are significantly different between domestic and international students. © 2013 AFAANZ.

Towards a global model of accounting education

Purpose - The purpose of this paper is to examine the accounting education systems in three countries - Australia, Japan and Sri Lanka - to inform the development and testing (by application) of a Global Model of Accounting Education.