IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v22y2013i3p233-247.html
   My bibliography  Save this article

An Exploratory Study on Cognitive Skills and Topics Focused in Learning Objectives of Finance Modules: A UK Perspective

Author

Listed:
  • Geeta Lakshmi

Abstract

Finance is an important subject in many undergraduate programmes. In the UK, the technical competencies in this area are covered by the QAA benchmark in finance (2007). However, the benchmark does not rigidly circumscribe the curriculum and expected competencies. As a result, universities are free to teach the subject from a variety of perspectives. In this paper, the subject-specific knowledge and skills emphasised in core finance subjects in accounting undergraduate programmes in the UK are explored. Learning outcomes from module handbooks/unit specifications from 10 UK universities are used to analyse the taught topic areas and the cognitive skills that are developed and tested. The results indicate that the topic areas of funding/sources of finance feature highly in the finance curriculum. However, while cognitive skills should stress the demands of the rapidly changing business environment, this was undetected, and a number of topics and related cognitive skills were found to be under-developed in the programmes reviewed. The study examines an under-researched area and offers some insights into what is considered important in the finance curriculum in the UK.

Suggested Citation

  • Geeta Lakshmi, 2013. "An Exploratory Study on Cognitive Skills and Topics Focused in Learning Objectives of Finance Modules: A UK Perspective," Accounting Education, Taylor & Francis Journals, vol. 22(3), pages 233-247, June.
    • Handle: RePEc:taf:accted:v:22:y:2013:i:3:p:233-247
    DOI: 10.1080/09639284.2013.788830
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09639284.2013.788830
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639284.2013.788830?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Wolcott, Susan K. & Sargent, Matthew J., 2021. "Critical thinking in accounting education: Status and call to action," Journal of Accounting Education, Elsevier, vol. 56(C).
    2. Lakshmi, Geeta, 2018. "Gekko and black swans: Finance theory in UK undergraduate curricula," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 52(C), pages 35-47.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:22:y:2013:i:3:p:233-247. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.