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Undergraduate tax education: a comparison of educators' and employers' perceptions in the UK

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  • Angharad Miller
  • Christine Woods

Abstract

Taxation is emerging as a profession in its own right in the UK. Professions require academic underpinning both in terms of research and university study but little is known about the relationship of tax teaching to the requirements of the profession. The study examines whether or not an 'expectations gap' exists between the knowledge of taxation acquired at university and the knowledge which employers expect and would prefer graduates to have. Parallel postal questionnaires were sent to educators teaching taxation within accounting programmes at UK universities and to accounting firms likely to recruit graduates who had studied taxation at university for taxation work. The results indicate that differences exist not only between the 'old' (pre-1992) and 'new' (post-1992) university sectors but also between employers' current expectations of graduates' tax abilities and employers' preferences for graduates' tax abilities. This leads on to question the future direction of taxation teaching within UK undergraduate programmes.

Suggested Citation

  • Angharad Miller & Christine Woods, 2000. "Undergraduate tax education: a comparison of educators' and employers' perceptions in the UK," Accounting Education, Taylor & Francis Journals, vol. 9(3), pages 223-241.
    • Handle: RePEc:taf:accted:v:9:y:2000:i:3:p:223-241
    DOI: 10.1080/09639280010017202
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    References listed on IDEAS

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    1. John Craner & Andrew Lymer, 1999. "Tax education in the UK: a survey of tax courses in undergraduate accounting degrees," Accounting Education, Taylor & Francis Journals, vol. 8(2), pages 127-156.
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    Cited by:

    1. Anis Barieyah Mat Bahari & Lai Ming Ling, 2009. "Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 7(1), pages 37-51.

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