The Placing of Skills in Accounting Degree Programmes in Higher Education: Some Contrasting Approaches in the UK

Abstract

The development of research-led teaching is an important objective of University education, and the placing and development of skills within accounting degree curriculum continues to be a subject of much debate. Prior research by Hill and Milner (2005) has interviewed colleagues in all Scottish Universities, and has established that different university degree programmes in Scotland have adopted different strategies for developing students' 'transferable' skills, including in particular, special considerations to enhance critical and writing skills. The current study is aimed towards extending the prior research, to investigate qualitatively examples of other HE academies, to broaden the field of learning approaches to skills development in Accounting Education in the UK. There are particularly interesting angles to contrast the perspectives within the UK of: the pre/post 92 universities; the three versus four years degree curriculum; and other more structural issues within the HE sector; changing pressures and demands of students; accreditation; and the RAE. An interpretive methodology was pursued, and personal interviews were carried in 6 selected universities (located in England, Wales and Northern Ireland). The respondents (13 academics) have flagged up examples of good practice in skills learning. Main Findings: 1. Waves of teaching 'innovations' have been pushed through in response to demands from Modern Academy and directions from managers and educationists. 2. The selective panel of Accounting academics have raised arguments and important considerations for the 'softer' critical, reflective skills. 3. There is a clear agreement of the importance of and need for attention to development of skills within the Accounting degree programme. However, the skills grid approach, its effectiveness and its link to assessment all require critical discussion. 4. There are interesting and fundamental debates about identifying even what are the essential skills; and whether it could be or should be taught. 5. There is a firm belief in trying to develop students' critical thinking, to encourage reflective learning, getting them to question and be able to deepen thinking about implicit assumptions even, to evaluate complex problems and to make up their own mind. 6. Interviewees have pinpointed significant constraints to the teaching/learning of: a. the softer skills, including: • physical limitations of large class sizes; • the over-crammed accredited curriculum; • the pre-disposition of Accounting students, as against b. non-numerical/technical skills: • the problems of student part-time working and finances; • the pressures from semesterisation; • and from the hierarchical administration; Despite a clear recognition of the 'low rating' (especially as regards the RAE) given to Accounting Education research, there are some examples of active-researchers who are dedicated to teaching. They see education as the raison d'etre of their role, and they are applying what they have learned from research toward developing and implementing innovative changes in their teaching. Working and coping with these various constraints and pressures, in their research and teaching experiences, the respondents have demonstrated some exemplary approaches to skills teaching. In a limited way, the study has allowed for some sharing of experiences between a number of Universities in England, Wales and Northern Ireland. The skills debate may benefit from a more extended UK-wide and systematic survey study for exploring HE academics' opinions on the place and space for student skills development and examining different learning issues and approaches, and to capture a balanced snapshot of the educational debate within the diverse UK honours (3/4 years) programmes. The conflicts and pressures voiced by the interviewees definitely echo those of the Scottish academics, and these may reflect the concerns of stress (and distress) that apply across the UK HE sector. Indeed, the warning signals might have resonances elsewhere in a number of countries even (see Saravanamuthu and Tinker, 2002). Whilst the quality assurance, funding, policies reform and politics will continue to drive the agenda for change within the UK, research and teaching/learning developments within the local context and at the 'coal-face' of learning, could benefit from a more shared, open and transparent account. As pointed out by some of the Accounting education researchers, simply periodically to be able to have the time and space for reflection and dialogue is beneficial; and it could be empowering to ensure feedback to the learning community. The responsibility of collective reflexivity is arguably one of the fundamental principles to our academic freedom.