An Exploration of Students' Conceptions of Accounting Work

Abstract

This study, undertaken at an Australian university, investigates undergraduate accounting students' conceptions of accounting work and discusses the relevance of such conceptions for the work readiness of graduates. Findings based on a phenomenographic investigation show variations in students' awareness of the functional and human aspects of accounting work. This awareness ranges from seeing accounting work as being predominantly technical and routine to a keen awareness of the more complex aspects of contemporary accounting work including its ethical aspects. We argue that these findings suggest the need for new kinds of curriculum resources to develop students' conceptions of accounting work to better align them with the needs of professional practice today. It is argued that students will benefit from critically reflecting on their future professional roles in light of the profession's core values and societal obligations, especially in what are widely seen as challenging times for the accounting profession.

Keywords:

• Change in the accounting profession
• conceptions of accounting work
• professional ethics
• graduate work readiness
• professionalism

Acknowledgements

The authors wish thank two anonymous referees as well as the Editor for their very useful and constructive comments that have helped considerably in the development of the article.

Notes

The term ‘practice’ is used throughout in the broad sense of ‘praxis’—that is, the set of processes or activities through which (an individual's) theoretical knowledge and/or abilities and/or skills is performed, enacted, embodied or realised.

Professional accounting organisations have typically developed their own list (or set) of generic skills.

Sin (2010) has used this study as an example study for demonstrating the attainment of research rigour and quality at each stage of the phenomenographic process.

More developed conceptions were not apparent from closer analyses of the transcripts of these students. For instance, MayLin mentioned terms like auditing and forensic accounting, but was unable to say anything coherent about them even when encouraged by the interviewee.

Jones and Sin (2003) provides examples, and has some discussion of the theory behind this approach. Sin, Jones and Petocz (2007) is a systematic evaluation of an intervention using this method.

Only one student made reference to the existence of the code of professional ethics, but it was about the overlap of items in the code.

Additional information

Notes on contributors

Samantha Sin

This paper was edited and accepted by Richard M.S. Wilson.

Anna Reid

This paper was edited and accepted by Richard M.S. Wilson.

Alan Jones

This paper was edited and accepted by Richard M.S. Wilson.