This dedicated issue of Accounting Education contains a selection of papers originally presented at the 2015 Annual Conference of the British Accounting and Finance Association’s Special Interest Group on Accounting Education (AESIG).
The annual conference was held at Manchester Metropolitan Business School, UK and hosted by Clare Guthrie, with invaluable input provided by the officers of the AESIG: Joan Ballantine (University of Ulster), Ellie Franklin (University of Middlesex), Pru Marriott (University of Winchester), Alan Sangster (Griffith University, Australia) and Greg Stoner (University of Glasgow). The conference attracted accounting educators from across the globe and 52 papers were presented on topics linked to technology, assessment and simulations, skills development, the profession and student engagement. Delegates welcomed the plenary speakers, Neil Marriott from Winchester University, UK, and Rick Dull from West Virginia University, USA, who presented interesting discussions on the ‘Teaching-Research Nexus in Accounting: an international comparison’ and ‘Observations from the Changing World of Accounting Education: Is Technology Friend or Foe?’, respectively.
In the first paper of this edition Rob Jones explores how changes to research assessment and the emerging importance of research impact provide an opportunity for UK Business Schools to rebuild the academic capital of accounting education research. There has been a steady growth in UK accounting education and the professional training opportunities available to graduates, alongside a strong tradition of accounting education research. It appears, therefore, that a growing and developing accounting education sector has access to evidence-based research that influences theory and practice to inform its future development supported by an established community of accounting education scholars. However, accounting education research faces a number of challenges linked to its future direction, perceived quality and status. In his paper, Rob identifies, discusses and appraises significant factors shaping accounting education research in the UK. While the paper’s focus is on the UK, similar issues will be familiar to many accounting academics working outside the UK.
The following two papers relate to the skills and competencies of trainee accountants in the UK. Accounting education research consistently identifies that the development of competency in generic skills is as important to a professional accountant on qualification as the development of technical competence and yet a skills expectation gap amongst accounting graduates is still being reported. In the first of these papers, Caroline Chaffer, drawing on constructivist theory, investigates the self-perceptions of generic skills competency of graduate and non-graduate UK trainee management accountants. Her findings suggest that existing training programmes are not developing the generic skills required and that alternative provision needs to be considered. The second paper looks beyond the trainee accountant perspective and investigates the convergence or divergence of the expectations of university educators, practitioner employers and the professional body on the desirable skills and attributes of graduate trainees. Using a mixed methods approach, Douglas Howcroft identifies an expectation gap between the three stakeholder groups due to conflicting views on the purpose of university education. The paper contributes to the growing debates about the general role of Higher Education in society and the role of university accounting educators in promoting graduate employability.
Continuing with the theme of professional practice the fourth paper in this edition focusses on professional competence. The accounting profession has traditionally been perceived as a solid conservative profession with emphasis on professionalism, public interest, ethical integrity, honesty and respectability. The professional competence of its members is therefore essential and is governed by a series of pre and post-qualification requirements, from examinations and minimum training periods to continuing professional development (CPD) requirements. Since the introduction of IES 7 in 2004 (revised 2012), professional bodies have had a commitment to foster lifelong learning through mandatory CPD schemes. Such schemes are largely promoted by professional bodies to achieve member competence and address stakeholder confidence in the profession but the over-riding responsibility is placed on individual professionals to undertake the activities. In her paper, Brid Murphy extends the literature on CPD by examining the perspectives of accounting professionals who work in professional practice and non-practice roles and investigates their perceptions of professional competence and practices by asking ‘What does it mean to be a “professional”? What does “professional competence” mean? and How is professional competence maintained and developed?’. Using a phenomenographic approach the findings highlight significant differences between perceptions and practices among participants in professional practice and non-practice roles.
Paper five continues the discussion of professional skills and competences of accounting trainees but in the context of graduate entry into the profession. In this study, Amanda Williams and Peter Ellington explore the complements and contentions of professional accounting body (PAB) accreditation on UK accounting degree programmes with UK accounting academics and representatives of the four UK PABs and members of the Board of Accreditation of Accounting Education courses. They find that accreditation is ubiquitous and influential across UK accounting degree programmes with most universities seeking to maximise the exemptions available to their students. They reveal a lack of consensus of whether or not accreditation and exemptions are in the best interests of students but find that accounting graduates with less than good honours do not perform well in their subsequent professional exams and that awarding them exemptions from professional exams may not be in the best interest of the students, the PABs and universities.
Moving away from professional skills and competence, papers six and seven discuss various aspects of learning within the undergraduate accounting curriculum. Research suggests that the disciplinary context influences student learning and therefore identifying a learner’s profile seems to be a critical factor for developing understanding about the way students approach learning in distinctive disciplinary areas. The first of these papers focusses on the learning profiles and learning outcomes within introduction accounting. Claudia Teixeira and Delfina Gomes report their findings from a study of Portuguese accounting undergraduate students that focuses on their learning profiles and learning outcomes in relation to several accounting concepts. The study uses a qualitative approach that has revealed a predominant relationship between poor learning outcomes and surface or dissonant patterns of learning. The second paper discusses the literature around group work and reflective writing and reveals that this type of assessment is now common in UK higher education and yet group activity negatively affects students’ perceptions of their learning experience and academic performance. Students maintain that their performance in individual assessments is more representative of their academic ability. In this paper, Ismail Adelopo extends the literature by focussing on group diversity and its effect on the quality of group reflection by focussing on gender, cohort identity and nationality diversity. The results have policy implications for the continued use of learning groups and reflection in assessments in higher education.
In the final paper, Peter Ellington poses the question ‘why is so little synthesis work undertaken in accounting education despite calls for change?’. The paper reviews modern institutional policies in the UK and the emerging professional identity of UK accounting academics to investigate whether there is likely to be a response to the calls for change. The research question is answered by juxtaposing the emerging professional identity of accounting academics and the prevailing university environment in which they teach. By assimilating the literature from these areas, a contribution is made by pointing to paradoxes previously not expressed in the literature that may explain why so little synthesis work in accounting education is undertaken. The topic will be of interest to accounting educators worldwide as issues facing accounting education are global.