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University Accounting Curricula: The Perceptions of an Alumni Group

Author

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  • Shirley Carr
  • Frances Chua
  • Hector Perera

Abstract

Many of the problems associated with accounting education could be due to at least two reasons: inadequate attention given to the design of accounting programmes, and the narrow view of stakeholder approach adopted in examining education issues. The existing literature mainly focuses on students' perception about issues such as teaching quality, alumni experience in major accounting firms, and so on. This paper deals with the design of accounting programmes, and proposes to ascertain the views of an important stakeholder group (i.e. alumni) on this issue. The findings of this study give credence to some of the generally held views, e.g. that it is no longer appropriate for tertiary education providers to adopt a one-size-fits-all approach. However, in some other areas, the findings represent a stark contrast to the views on certain issues promulgated by the professional bodies in New Zealand and overseas including the USA, (for example, the issue of appropriate proportions of accounting, business and liberal studies in an accounting programme). Notably, the respondents in general placed a low importance on auditing as part of an education programme. Further, in terms of the emphases that should be placed in an accounting programme, contrary to the endorsement in the literature, 'work experience' was not considered as important as other areas of emphasis, (e.g. global perspective, local perspective, professionalism and social and environmental perspective).

Suggested Citation

  • Shirley Carr & Frances Chua & Hector Perera, 2006. "University Accounting Curricula: The Perceptions of an Alumni Group," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 359-376.
    • Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:359-376
    DOI: 10.1080/09639280601011040
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    References listed on IDEAS

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    1. Holstrum, Gary L. & Hunton, James E., 1998. "New forms of assurance services for new forms of information: The global challenge for accounting educators," The International Journal of Accounting, Elsevier, vol. 33(3), pages 347-358.
    2. Cynthia Bolt-Lee & Sheila Foster, 2003. "The core competency framework: a new element in the continuing call for accounting education change in the United States," Accounting Education, Taylor & Francis Journals, vol. 12(1), pages 33-47.
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    Cited by:

    1. Peggy Coady & Seán Byrne & John Casey, 2018. "Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 94-120, January.
    2. GETAHUN, Mohammed & MERSHA, Deresse, 2020. "Skill Gap Perceived Between Employers And Accounting Graduates In Ethiopia," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 24(2), pages 64-90, June.
    3. Valentin Florentin Dumitru & Andrei Stanciu & Madalina Dumitru & Liliana Feleaga, 2014. "Pressure and Isomorphism in Business Education," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(37), pages 784-784, August.
    4. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    5. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    6. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

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