A Commentary on 'Contextualising the Intermediate Financial Accounting Courses in the Global Financial Crisis'
- Authors: Carnegie, Garry , West, Brian
- Date: 2011
- Type: Text , Journal article
- Relation: Accounting Education Vol. 20, no. 5 (2011), p. 499-503
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- Description: Accounting is a practical discipline, existing to satisfy particular human needs which are usually depicted in terms of decision-making processes and accountability evaluations. Proposals for how accounting education may be infused with learning from the ‘realworld’ contexts in which it operates are always welcome. However, as the recent global financial crisis (GFC) and other phenomenal episodes have repeatedly revealed, accounting practice is itself neither perfect nor uncontroversial. Examining the ‘real world’ contexts of accounting offers not just the prospect of learning more about what accounting is and how it is currently practised, but also the limitations and deficiencies of that practice.
Australian Rural Accountants views on how locally provided CPD compares with City-based provision
- Authors: Halabi, Abdel
- Date: 2015
- Type: Text , Journal article
- Relation: Accounting Education Vol. 24, no. 6. Special Issue: RMIT Accounting Educators' Conference 2014 (2015), p. 539-554
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- Description: This paper analyses Australian rural accountant's attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional accounting bodies [Rural and regional Australian public accounting firm services: Service provision, concerns and tensions. Australian Accounting Review, 23(23), 163–176]. Findings of a survey to which 156 rural accountants responded were that when CPD is delivered into the rural areas, there are greater levels of CPD satisfaction. The study also found that cost was significantly better for rural-delivered CPD and that when more rural-based CPD was attended differences became more significant across a number of satisfaction measures. The findings have important implications for both rural accountants and professional accounting bodies. © 2015 Taylor & Francis.
Students’ conceptions of learning in the context of an accounting degree
- Authors: Abhayawansa, Subhash , Bowden, Mark , Pillay, Soma
- Date: 2017
- Type: Text , Journal article
- Relation: Accounting Education Vol. 26, no. 3 (2017), p. 213-241
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- Description: Students' conceptions of learning (CoL) play an important role in the learning process leading to the development of generic skills. This paper investigates whether CoL of accounting students can be developed by incorporating high-level cognitive skills progressively within the accounting curriculum. First, the study explored, using phenomenography, the variation in accounting students' CoL. The findings highlighted some nuances in accountings students' CoL and that lower-order CoL were prevalent among accounting students. However, more (less) third-year students than second-year students adopted higher- (lower-) order CoL. Upon examining the learning objectives, teaching methods and assessment of all units comprising the accounting major of the host university, evidence was found that CoL are progressively developed and shaped, albeit in a limited way, based on the levels of cognitive domain emphasised within the curriculum. The findings highlight the need for accounting educators to take a whole of the programme approach to developing higher-order CoL. © 2017 Informa UK Limited, trading as Taylor & Francis Group.