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Reform of Accounting Education in the Post‐Enron Era: Moving Accounting ‘Out of the Shadows’

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  • Joel Amernic
  • Russell Craig

Abstract

This article reflects critically on the general state of university‐based accounting education. It highlights the chiding of business school educators by the President of the U.S.A., George W. Bush, in his response to the collapse of Enron and subsequent corporate failures. It draws attention to Bush's plea for corporate accounting to be moved ‘out of the shadows’. An agenda of reform for accounting education is proposed, seeking a greater responsiveness by accounting educators to three broad matters: first, the political, rhetorical and ideological nature of accounting; second, the ‘poverty of discourse’ in accounting curricula; and third, the merits of a better understanding of accounting history. It is suggested that responsiveness to these matters be manifest in a stronger commitment to critique of accounting. This entails implementation of four curriculum themes commencing in the first class in accounting. The benefits of reading and reflecting upon the collected life's work of distinguished intellectual forbears of our discipline are canvassed. Wide‐ranging general proposals for the reform of accounting education are advanced.

Suggested Citation

  • Joel Amernic & Russell Craig, 2004. "Reform of Accounting Education in the Post‐Enron Era: Moving Accounting ‘Out of the Shadows’," Abacus, Accounting Foundation, University of Sydney, vol. 40(3), pages 342-378, October.
    • Handle: RePEc:bla:abacus:v:40:y:2004:i:3:p:342-378
    DOI: 10.1111/j.1467-6281.2004.00162.x
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    Cited by:

    1. Key, Kimberly & Healy, Margaret & Mulligan, Emer, 2022. "Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork," The British Accounting Review, Elsevier, vol. 54(3).
    2. Duff, Angus & Marriott, Neil, 2017. "The teaching-research gestalt in accounting: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 49(4), pages 413-428.
    3. Lee, T.A. & Clarke, F. & Dean, G., 2008. "The dominant senior manager and the reasonably careful, skilful, and cautious auditor," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 677-711.
    4. Chabrak, Nihel & Craig, Russell, 2013. "Student imaginings, cognitive dissonance and critical thinking," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 91-104.
    5. James, Kieran & Otsuka, Setsuo, 2009. "Racial biases in recruitment by accounting firms: The case of international Chinese applicants in Australia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 469-491.
    6. repec:dau:papers:123456789/6742 is not listed on IDEAS
    7. Russell Craig, 2010. "Will Compelled Study of Literary Classics Engender Enrichment, Creativity, Curiosity, and Romance in Accounting Students? A Commentary on 'A Role for the Compulsory Study of Literature in Accounting E," Accounting Education, Taylor & Francis Journals, vol. 19(4), pages 347-350.
    8. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    9. Christopher Humphrey, 2005. "'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 341-351.
    10. James, Kieran, 2009. "“This is England”: Punk rock's realist/idealist dialectic and its implications for critical accounting education," Accounting forum, Elsevier, vol. 33(2), pages 127-145.
    11. Brivot, Marion & Cho, Charles H. & Kuhn, John R., 2015. "Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 23-43.
    12. Boyce, Gordon, 2008. "The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 255-290.
    13. Dale Horniachek, 2008. "Reflections on Amernic and Craig: A Note," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 310-316, September.
    14. Boyce, Gordon & Greer, Susan, 2013. "More than imagination: Making social and critical accounting real," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 105-112.

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