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Benchmarking Introductory Accounting Curricula: Experience from Australia

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  • Chrisann Palm
  • Jayne Bisman

Abstract

Within the context of debate about the state of accounting education in general, introductory accounting subjects have been the target of considerable criticism, particularly in terms of narrow content, technical focus, use of transmissive models of teaching, and inattention to the development of students' generic skills. This paper reports on the results of an exploratory study of these issues in introductory accounting which involved the review of subject outlines and prescribed textbooks, and the conduct of a cross-sectional survey of the introductory accounting teaching coordinators in Australian universities (n = 21). The primary aims of the study were to establish and apply benchmarks in evaluating existing curricula with respect to subject orientation, learning objectives, topics, teaching delivery, learning strategies, and assessment. The results of the study suggest that traditional approaches to subject content and delivery continue to dominate, with limited indicators of innovations to enhance the diversity and quality of learning experiences and learning outcomes.

Suggested Citation

  • Chrisann Palm & Jayne Bisman, 2010. "Benchmarking Introductory Accounting Curricula: Experience from Australia," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 179-201.
    • Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:179-201
    DOI: 10.1080/09639280903254959
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    Citations

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    Cited by:

    1. Wells, Paul K., 2018. "How well do our introductory accounting text books reflect current accounting practice?," Journal of Accounting Education, Elsevier, vol. 42(C), pages 40-48.
    2. Mel Timpson & Leopold Bayerlein, 2021. "Accreditation without Impact: The Case of Accreditation by Professional Accounting Bodies in Australia," Australian Accounting Review, CPA Australia, vol. 31(1), pages 22-34, March.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    4. Debbie Delaney & Lisa McManus & Chew Ng, 2015. "First Year Accounting Students’ Perceptions Of Blended Learning," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 7(2), pages 9-23.

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