Situated learning in accountancy: an employer perspective

Purpose - The purpose of this paper is to highlight the perspectives of employers who participated in a 100-hour, for credit, unpaid, work placement programme in accountancy. Design/methodology/approach - A case study method is used involving an interview-based, qualitative approach. Findings - The study highlights the potential benefits and costs of the programme with strong themes applicable to the real-world accounting work environment and the interaction with people as essential elements of why students do a work placement; the importance of tasks in the student’s learning; the significance of relating theory to practice; the nature of the costs involved in providing the work placement; the mutual reciprocal benefits obtained by both students and employers involved in the work placement; and the importance of work placements in accounting education prior to graduation. Practical implications - This study provides evidence about the nature and value of work placements in accounting from an employer’s perspective, and based on this research, other universities should be encouraged to implement an accountancy work placement programme. Originality/value - Little research has been done on the employer perspectives of work placements in accountancy, and the exploratory case study of this intervention, based on sociocultural learning theory, provides an insight into their perceptions.