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.

Toward new models of flexible education to enhance quality in Australian higher education

In this chapter we focus on models of flexible education as related to Australian higher education (with an argument that this is typical of developments worldwide). Moreover, Deakin University’s longstanding experience in flexible, online and distance education, as a case study of changes in Australian higher education, will be highlighted, with a particular emphasis on developments in teaching engineering and technology flexibly. To begin, we provide coverage of contemporary developments in quality enhancements in teaching and learning in Australian higher education arguing that flexible education is a key institutional response to external demands. The meanings of flexible education and blended learning are then considered and a contingency-based framework for designing flexible education outlined. The framework will consider models of flexible education design in the light of goals, the roles, needs and circumstances of teaching staff and learners, the changing technological environment, and the requirements of various external stakeholders. The focus will then move to course and unit concerns relating to flexible educational models of course design and operation as illustrated through the case of engineering and technology at Deakin. The final section will give some consideration to future directions in flexible education.

Expanding the horizons of accounting education : incorporating social and critical perspectives

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined. The pedagogy draws on the integration of humanistic and formative education (principally based on Gramscian and Freirean approaches) and deep and elaborative learning. Two key aspects of curriculum and pedagogy are analysed. First, a curriculum based on a broad conception of accounting and accountability as power-laden social processes, drawing on a range of research literature. Second, the adoption of an authentic, supportive, and collegial team teaching approach. Students’ feedback relating to identified issues is presented. The paper contributes to the renewal of the social and ethical worth of accounting education, concluding that deep accounting educational change encompasses both the content and practice of classroom activity and changes in the self-consciousness of staff and students.

Accounting education at a crossroad in 2010 and challenges facing accounting education in Australia

Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are Accounting Education at a Crossroad in 2010 and Challenges Facing Accounting Education in Australia. Both were released as collaborations of the leading academic organisation, the Accounting and Finance Association of Australia and New Zealand (AFAANZ) or professional accounting bodies in Australia including the Institute of Chartered Accountants in Australia (ICAA), the Institute of Public Accountants (IPA),1 and Certified Practising Accountants of Australia (CPA Australia). As their titles imply, the main thrust of these reports is to examine the challenges facing accounting education in Australian universities and, as such, they act as the input for this AE Briefing. The main challenges articulated in these reports portray a sector suffering from the combined pressure of a large international student enrolment, high student-to-staff ratios, an inadequate funding model, and an ageing academic staff profile. By way of commentary, we suggest that, if these gloomy circumstances continue to develop unabated, then the future for the sector will play out as a ‘perfect storm’2 with the sector suffering on-going troubled development.

Problem-based learning : does accounting education need it?

Problem-based learning (PBL) has been used successfully in disciplines such as medicine, nursing, law and engineering. However a review of the literature shows that there has been little use of this approach to learning in accounting. This paper extends the research in accounting education by reporting the findings of a case study of the development and implementation of PBL at the Queensland University of Technology (QUT) in a new Accountancy Capstone unit that began in 2006. The fundamentals of the PBL approach were adhered to. However, one of the essential elements of the approach adopted was to highlight the importance of questioning as a means of gathering the necessary information upon which decisions are made. This approach can be contrasted with the typical ‘give all the facts’ case studies that are commonly used. Another feature was that students worked together in the same group for an entire semester (similar to how teams in the workplace operate) so there was an intended focus on teamwork in solving unstructured, real-world accounting problems presented to students. Based on quantitative and qualitative data collected from student questionnaires over seven semesters, it was found that students perceived PBL to be effective, especially in terms of developing the skills of questioning, teamwork, and problem solving. The effectiveness of questioning is very important as this is a skill that is rarely the focus of development in accounting education. The successful implementation of PBL in accounting through ‘learning by doing’ could be the catalyst for change to bring about better learning outcomes for accounting graduates.

Quality in accounting education and low English standards among overseas students : is there a link?

Two studies of stakeholders in university education for accounting professionals in Australia provide evidence of a decline in the quality of accounting education as perceived by accounting academics. This decline may be linked to increasing enrolments of international students with poor English language skills. Some university lecturers indicate that the quality of students entering their courses has declined, as has the quality of those graduating. In an environment increasingly dominated by the need to publish or perish, assessment tasks such as essays, case studies, and research reports, designed to improve the English language and communications skills of graduates, may have been compromised. This may contribute to the fact that many employers of graduates are concerned about the low levels of English language and communication skills displayed by accounting graduates, particularly international students.

Attribute exclusion strategies in airline choice : accounting for exogenous information on decision maker processing strategies in models of discrete choice

We examine the impact of individual-specific information processing strategies (IPSs) on the inclusion/exclusion of attributes on the parameter estimates and behavioural outputs of models of discrete choice. Current practice assumes that individuals employ a homogenous IPS with regards to how they process attributes of stated choice (SC) experiments. We show how information collected exogenous of the SC experiment on whether respondents either ignored or considered each attribute may be used in the estimation process, and how such information provides outputs that are IPS segment specific. We contend that accounting the inclusion/exclusion of attributes will result in behaviourally richer population parameter estimates.