University Accounting Education Research Articles

Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization

Since the formation of the Peoples’ Republic of China (PRC) in 1949, the broad field of accounting education in China has undergone many changes in the context of a dramatically changing sociopolitical environment. The institutional mechanisms in Chinese university accounting education are examined in this paper, principally through a re-reading of the historical experience since 1949. We utilize an institutional theory frame to examine how action in the regulative, normative, and cultural-cognitive pillars have shaped accounting education from its heavily political orientation in the early years of the PRC to a more internationalized university accounting education system that has begun to take shape in contemporary China. We seek to contribute a contextualized understanding of contemporary China's accounting education, while adapting and extending the role of institutional theory in explaining education changes more broadly.

Ethics and Accounting Education

ABSTRACTThe current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.

The Impact of Enterprise Systems on Business and Audit Practice and the Implications for University Accounting education

The recent Institute of Management Accountants’ (IMA) sponsored monograph on the state of accounting education and the need for radical change (Albrecht & Sack, 2000) provides a solid foundation for understanding the failures of contemporary accounting education. In this article, the concepts outlined in the Albrecht and Sack monograph are expanded in order to provide a more detailed look at how contemporary enterprise systems integration is impacting the manner in which organizations perform their business and the necessary audit processes to evaluate such businesses. Analysis of these contemporary systems highlight the specific failures of contemporary accounting education in providing the knowledge and skills required to succeed in this new business environment. We use this analysis as the springboard for the development of a framework for revolutionary accounting education change.

Perspectives on the Proposal for a Generally Accepted Accounting Curriculum: A Wake-Up Call for Academics

INTRODUCTION In the last century, the training and education of certified public accountants has been the subject of many debates and political struggles (Van Wyhe 1994). The American Institute of Certified Public Accountants (AICPA) prevailed in one very long-standing debate when a majority of its members voted in 1989 to require 150 hours of education for membership after the year 2000. While that vote did not actually affect whether an applicant hoping to take the Uniform CPA Examination is considered educationally qualified to do so, the vote set in motion legislative activity that has resulted in most states now requiring 150 hours of education either to take the CPA exam or to be licensed as a CPA. In a recent proposal related to the 150-hour rule, the National Association of State Boards of Accountancy (NASBA) attempted to change the curriculum requirements for CPA examination candidates. In this commentary I provide my interpretation of the influences that led NASBA to make its recent curriculum proposal (hereafter, the Proposal) and also led a majority of academics and practitioners to subsequently reject it. I then consider some lessons that academics might learn from NASBA’s ill-fated venture and raise questions that we must ask (and answer) if we are to constructively influence the future. I also address what the future holds for collegiate accounting programs. Will we have a generally accepted accounting curriculum set by external regulators with minimal input from educators? Such a possibility requires educators to re-examine seriously the mission of university accounting education and its interface with the needs of society and the accounting profession (which are not necessarily one and the same).

Nothing like the Enron affair could happen in France (!)

This paper reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on university accounting education programmes and specific developments in accounting teaching at my own institution, HEC. It considers the value of using corporate scandals in the teaching process and claims that more accounting theory and ethical issues should be introduced in accounting educational programmes.

ATTRACTING AND RETAINING MAORI STUDENTS IN ACCOUNTING: ISSUES, EXPERIENCES AND WAYS FORWARD

The literature of social and educational research reflects the significance that issues of culture and ethnicity have gained in such research. This is evident, for example, in concerns to analyse and redesign social practices and to elaborate a critique of dominant Western institutions. In the research literature upon the accounting focus, evidence of such concerns has been comparatively scarce. While some research has been done@8ifor example, researchers have pointed to the Eurocentric character of accounting and critically analysed ethnic minority experiences of accountancy@8ithere is much more to do. Particularly scarce in the accounting literature have been studies concerned to focus upon accounting from an indigenous cultural perspective or to promote multicultural accounting education. Such a silence is of significance in the light of increasing worldwide concerns to learn from and to protect the cultures of indigenous peoples and to question the universal validity of Western practices, notably such as those of Eurocentric education. In this paper we focus upon Maori, the indigenous people of Aotearoa New Zealand, and critically assess and explore their participation in and experiences of accounting education. We concentrate upon university accounting education which is central to the process of gaining admission into the accountancy profession of Aotearoa New Zealand. We provide a historical and contextual analysis which elaborates upon the oppression and marginalisation of Maori people. The study reflects our concern that, in inquiring into why particular ethnic groups, including indigenous peoples, are under represented and lack influence in particular social activities and occupations, we need to give consideration to the role of cultural as well as socioeconomic factors. And in this respect we need to critically analyse the very institutions and practices of Western accountancy and Western accounting education as forms of insensitive cultural imperialism. These forms can change rather than the culture of peoples. For us, increasing the participation of Maori in accounting education and accounting practice and changing the character of these practices so that they are more reflective of Maori indigenous culture are two dimensions of the struggle for change which can be mutually reinforcing. We are supportive of such change and seek to bring this about in the Eurocentric institutions of Aotearoa New Zealand. Our contention is that a deeper critical analysis of issues of ethnicity in Western society can help to inform a critique of Eurocentric practices and institutions including in the sphere of accounting. In brief, we explore a range of interconnected themes: the complex character of the marginalisation and oppression of Maori; focusing in, the position respecting accounting education and the very practice of accounting; how this relates to ways forward and connects up with wider issues.

Computer-assisted teaching and learning in accounting: pedagogy or product?

The availability of cost-effective computer technologies is a dynamic that has the potential to dramatically change university accounting education. There are various motivations for university accounting departments to adopt computers and computer-assisted learning technologies, and a range of applications are available. The application of computer technologies has implications for student performance, efficiency and effectiveness within accounting departments, and course content—all of which should be considered. The possibilities for generating broad accounting education reform with computers are also significant. Computer technology should not be seen as a passive addition to the classroom. If driven by the desire to economise on the inputs to the educational process, or to expand the conventional content of accounting courses, such technology may have dysfunctional consequences. This paper examines the role of computer technologies in accounting education, the motivation for their introduction and use, and the impact they may have on the contemporary education of accounting students.

Institutional Pressures on University Accounting Education in Canada*

Contemporary Accounting ResearchVolume 10, Issue S1 p. 141-162 Institutional Pressures on University Accounting Education in Canada* LOIS DEANE ETHERINGTON, LOIS DEANE ETHERINGTON Simon Fraser UniversitySearch for more papers by this authorALAN J. RICHARDSON, ALAN J. RICHARDSON Queen's UniversitySearch for more papers by this author LOIS DEANE ETHERINGTON, LOIS DEANE ETHERINGTON Simon Fraser UniversitySearch for more papers by this authorALAN J. RICHARDSON, ALAN J. RICHARDSON Queen's UniversitySearch for more papers by this author First published: December 1994 https://doi.org/10.1111/j.1911-3846.1994.tb00426.xCitations: 34 * This work has been supported by a grant from the Canadian Academic Accounting Association. Research assistance was provided by Gregory Kent and Liann Joanette. Editorial assistance was provided by Caroline Trevithick. The authors acknowledge the comments of Merridee Bujaki, David Cooper, Bob Crandall, Ashwin Joshi, Carol McKeen, Christine Oliver, Dan Thornton, Barbara Townley, Maureen Sterling, and John Waterhouse. Earlier drafts were presented to workshops at Université du Québec à Montréal (UQAM), McGill University, Queen's University, and Simon Fraser University. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat Citing Literature Volume10, IssueS1December 1994Pages 141-162 RelatedInformation

Teaching ethics in accounting and the ethics of accounting teaching: educating for immorality and a possible case for social and environmental accounting education

A number of the ethical issues associated with university accounting education are explored, The argument has three principal themes. Although there is much to admire about current accounting practice there is also considerable evidence of ethical and intellectual failure among accounting practitioners. At least some responsibility for these failures can be laid at the door of accounting education. There is evidence that accounting education fails to develop students' intellectual and, relatedly, ethical maturity. This, it can be argued, may be seen as a moral failure on the part of accounting educators. This, it can be argued, may be seen as a moral failure on the part of accounting educators. The content of much of what currently passes for core accounting knowledge has characterstics which can be associated with both superficial learning strategies and ethically immature moral postions. Thus, it may be that ‘current accounting knowledge’ implicity reinforces accounting education. There are many possibl...