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An Exploration of Students' Conceptions of Accounting Work

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  • Samantha Sin
  • Anna Reid
  • Alan Jones

Abstract

This study, undertaken at an Australian university, investigates undergraduate accounting students' conceptions of accounting work and discusses the relevance of such conceptions for the work readiness of graduates. Findings based on a phenomenographic investigation show variations in students' awareness of the functional and human aspects of accounting work. This awareness ranges from seeing accounting work as being predominantly technical and routine to a keen awareness of the more complex aspects of contemporary accounting work including its ethical aspects. We argue that these findings suggest the need for new kinds of curriculum resources to develop students' conceptions of accounting work to better align them with the needs of professional practice today. It is argued that students will benefit from critically reflecting on their future professional roles in light of the profession's core values and societal obligations, especially in what are widely seen as challenging times for the accounting profession.

Suggested Citation

  • Samantha Sin & Anna Reid & Alan Jones, 2012. "An Exploration of Students' Conceptions of Accounting Work," Accounting Education, Taylor & Francis Journals, vol. 21(4), pages 323-340, December.
    • Handle: RePEc:taf:accted:v:21:y:2011:i:4:p:323-340
    DOI: 10.1080/09639284.2012.661604
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    References listed on IDEAS

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    1. Hamadi Fakhfakh & Mondher Fakhfakh & María Consuelo Pucheta-Martínez, 2008. "The impact of harmonisation by the International Federation of Accountants: An empirical study of the informational value of Tunisian auditors' reports," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(8), pages 824-859, September.
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    Cited by:

    1. Paul Ashwin, 2016. "Why Would Going to University Change Anyone? The Challenges of Capturing the Transformative Power of Higher Education in Comparisons of Quality," Voprosy obrazovaniya / Educational Studies Moscow, National Research University Higher School of Economics, issue 1, pages 21-34.
    2. Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    3. Rosina Mladenovic & Nonna Martinov-Bennie & Amani Bell, 2019. "Business Students’ Insights into Their Development of Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 155(1), pages 275-287, March.
    4. 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.
    5. Denise Jackson, 2020. "Gauging the development of innovative capabilities in Accounting and Finance students: can they drive the national innovation agenda?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2689-2715, September.
    6. Burns, Cathleen S. & Fischer, Mary L. & Latham, Claire Kamm & Matuszewski, Linda J. & Sage, Judith A., 2022. "Leveraging medical education resources to enhance instruction in accounting education," Journal of Accounting Education, Elsevier, vol. 60(C).

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