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Taking the pulse of accounting education reform: liberal education, sociological perspectives, and exploring ways forward

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  • Gordon Boyce
  • Venkateshwaran Narayanan
  • Susan Greer
  • Bill Blair

Abstract

This paper examines the ‘state of play’ with regard to accounting education reform, which has been advocated for decades but is notable for having failed to produce significant change. We build on prior calls to ‘liberalise’ accounting education, recommending a move to a more relevant curriculum that considers accounting in its social context. Based on an analysis of the accounting curriculum in 31 Australian and 8 New Zealand universities, we find that, despite widespread and continuing calls for a broader educational approach, there are very few examples of systemic curricular-wide change to the traditional technical and vocational focus of accounting education. As a way forward, a sociologically-informed accounting curriculum is proposed to overcome the widely-recognised limitations of current approaches and the apparent failure of efforts to liberalise the curriculum. We argue that our approach would facilitate the broadening of the curriculum, and the development of better-educated, well-rounded, and socially-aware graduates.

Suggested Citation

  • Gordon Boyce & Venkateshwaran Narayanan & Susan Greer & Bill Blair, 2019. "Taking the pulse of accounting education reform: liberal education, sociological perspectives, and exploring ways forward," Accounting Education, Taylor & Francis Journals, vol. 28(3), pages 274-303, May.
    • Handle: RePEc:taf:accted:v:28:y:2019:i:3:p:274-303
    DOI: 10.1080/09639284.2019.1586552
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    Cited by:

    1. Tharapos, Meredith & Marriott, Neil, 2020. "Beauty is in the eye of the beholder: Research quality in accounting education," The British Accounting Review, Elsevier, vol. 52(5).
    2. Karin Brunsson, 2022. "Formal Rationality as Ideal: The Textbook Approach to Management," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 8(4), pages 329-344, October.
    3. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    4. Nicola Beatson & Paul de Lange & Meredith Tharapos & Brendan O'Connell & Jeffrey Smith & Stephen Scott & Richard Greatbanks, 2024. "An examination of self‐efficacy and sense of belonging on accounting student achievement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 723-738, March.
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).

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