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Breaking the link with a university education in the creation of a chartered accountant: The ICAS story

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  • Gammie, Elizabeth
  • Kirkham, Linda

Abstract

Accountancy is now well established as an elite professional occupation in most parts of the world and much of this status has been afforded through an association with educational qualifications. The assumption that a university education adds value to individuals, employers and society has led to a massive increase in tertiary education both in the UK and internationally and there is a societal expectation in the UK that a university education is the norm rather than an opportunity reserved for the academically elite. However, within this context, the chartered accounting profession in Scotland (ICAS) is considering opening up training to school leavers and other non-graduates as part of its ‘Fast Forward to 2010’ strategy. Evidence from the sociological literature suggests that any alteration in the educational composition of the members of a professional group may adversely impact upon that group's status and standing in society. In turn, any change in the educational qualifications of the members of a profession risks influencing the perceptions and aspirations of potential recruits.

Suggested Citation

  • Gammie, Elizabeth & Kirkham, Linda, 2008. "Breaking the link with a university education in the creation of a chartered accountant: The ICAS story," The British Accounting Review, Elsevier, vol. 40(4), pages 356-375.
    • Handle: RePEc:eee:bracre:v:40:y:2008:i:4:p:356-375
    DOI: 10.1016/j.bar.2008.06.002
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    References listed on IDEAS

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    1. Duff, Angus & Hancock, Phil & Marriott, Neil, 2020. "The role and impact of professional accountancy associations on accounting education research: An international study," The British Accounting Review, Elsevier, vol. 52(5).
    2. Gammie, Elizabeth & Whiting, Rosalind, 2013. "Women accountants: Is the grass greener outside the profession?," The British Accounting Review, Elsevier, vol. 45(2), pages 83-98.
    3. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    4. Violeta Keršulienė & Zenonas Turskis, 2014. "A hybrid linguistic fuzzy multiple criteria group selection of a chief accounting officer," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 15(2), pages 232-252, April.
    5. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
    6. Hamilton, Susan E., 2013. "Exploring professional identity: The perceptions of chartered accountant students," The British Accounting Review, Elsevier, vol. 45(1), pages 37-49.
    7. Babajide Oyewo & Venancio Tauringana & Babajide Moses Omikunle & Olusola Owoyele, 2022. "The global management accounting principles (GMAP) and the relationship between organizational design elements," Accounting Research Journal, Emerald Group Publishing Limited, vol. 35(5), pages 637-659, March.
    8. Ruth King & Ian Davidson, 2009. "University Accounting Programs and Professional Accountancy Training: Can UK Pragmatism Inform the Australian Debate?," Australian Accounting Review, CPA Australia, vol. 19(3), pages 261-273, September.

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