Graduates’ vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap

References

• Albrecht, W. S., & Sack, R. J. (2000). Accounting education: Charting the course through a perilous future. Accounting Education Series, Vol. No.16. Sarasota: American Accounting Association.
   Google Scholar
• Arquero Montano, J. L., Anes, J. A. D., Hassall, T., & Joyce, J. (2001). Vocational skills in the accounting profile: The Chartered Institute of Management Accountants (CIMA) employer’s opinion. Accounting Education: An International Journal, 10(3), 299–313. doi: 10.1080/09639280210122339
   Google Scholar
• Atkins, M. J. (1999). Oven-ready and self-basting: Taking stock of employability skills. Teaching in Higher Education, 4(2), 267–280. doi: 10.1080/1356251990040208
   Google Scholar
• Barnett, R. (1990). The idea of higher education. Buckingham: Society for Research into Higher Education and Open University Press.
   Google Scholar
• Barnett, R. (1994). The limits of competence – knowledge, higher education and society. Buckingham: Society for Research into Higher Education and Open University Press.
   Google Scholar
• Barnett, R. (2012). Learning for an unknown future. Higher Education Research & Development, 31(1), 65–77. doi: 10.1080/07294360.2012.642841
   Web of Science ®Google Scholar
• Behn, B. K., Ezzell, W. F., Murphy, L. A., Rayburn, J. D., Stith, M. T., & Strawser, J. R. (2012). The Pathways Commission on Accounting Higher Education: Charting a national strategy for the next generation of accountants. Retrieved February 24, 2016, from http://www.aicpa.org/press/inthenews/pages/pathways-commission-on-accounting-higher-education-releases-report.aspx
   Google Scholar
• Bennett, N., Dunne, E., & Carre, C. (2000). Skills development in higher education and employment. Buckingham: SRHE and Open University Press.
   Google Scholar
• Boyce, G. (2004). Critical accounting education: Teaching and learning outside the circle. Critical Perspectives on Accounting, 15, 565–586. doi: 10.1016/S1045-2354(03)00047-9
   Google Scholar
• Bui, B., & Porter, B. (2010). The expectation-performance gap in accounting education. Accounting Education: An International Journal, 19(1–2), 23–50. doi: 10.1080/09639280902875556
   Google Scholar
• Burns, J., & Scapens, R. (2000). The changing nature of management accounting and the emergence of ‘hybrid’ accountants. New York, NY: IFAC.
   Google Scholar
• Burns, J., & Yazdifar, H. (2001, March). Tricks or treats. Financial Management, 33–35.
   Google Scholar
• Cappelletto, G. (2010). Challenges facing accounting education in Australia: A joint accounting bodies and AFAANZ commissioned report. Melbourne: Accounting and Finance Association of Australia and New Zealand. Retrieved February 24, 2016, from http://afaanz.org/images/stories/pdfs/general_pdf/challeges%20facing%20accounting%20education%20report%20-%202010.pdf
   Google Scholar
• CIMA. (2007). Independent research confirms CIMA is best for business. Retrieved March 20, 2009, from http://www1.cimaglobal.com/cps/rde/xchg/SID-0AE7C4D1-D8FB6F98/live/root.xsl/19592_21476.htm
   Google Scholar
• CIMA. (2015). Study with us, Exemptions search. Retrieved August 7, 2015, from http://www.cimaglobal.com/Study-with-us/Exemptions/Exemption-search/Manchester-Metropolitan-University/?qualification=1-1IBEYL6
   Google Scholar
• Cohen, D., & Crabtree, B. (2016). Qualitative research guidelines project. Retrieved March 17, 2016, from http://www.qualres.org/HomeOppo-3815.html
   Google Scholar
• Craig, R., & Amernic, J. (2002). Accountability of accounting educators and the rhythm of the university: Resistance strategies for postmodern blues. Accounting Education: An International Journal, 11(2), 121–171. doi: 10.1080/0963928021000031772
   Google Scholar
• De Lange, P., Jackling, B., & Gut, A. (2006). Accounting graduates’ perceptions of skills emphasis in undergraduate courses: An investigation from two Victorian universities. Accounting and Finance, 46, 365–386. doi: 10.1111/j.1467-629X.2006.00173.x
   Web of Science ®Google Scholar
• Dearing, R. (1997). Higher education in the learning society. Report of the National Committee of Inquiry into Higher Education. London: HMSO. Retrieved August 23, 2006, from http://www.leeds.ac.uk/educol/ncihe/
   Google Scholar
• Department for Business, Innovation and Skills. (2015). Participation rates in higher education: Academic years 2006/2007–2013/2014 (Provisional). London: National Statistics. Retrieved January 11, 2017, from https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/458034/HEIPR_PUBLICATION_2013-14.pdf
   Google Scholar
• Dillard, J. F. (2002). Dialectical possibilities of thwarted responsibilities. Critical Perspectives on Accounting, 13, 621–641. doi: 10.1006/cpac.2001.0555
   Google Scholar
• Evans, E. (2014). The interface between academic education. In R. M. S. Wilson (Ed.), The Routledge companion to accounting education (pp. 632–651). Abingdon: Routledge.
   Google Scholar
• Financial Reporting Council, Professional Oversight Board. (2016). Key facts and trends in the accountancy profession. London: Author. Retrieved February 25, 2017, from https://www.frc.org.uk/Our-Work/Publications/Professional-Oversight/Key-Facts-and-Trends-2016.pdf
   Google Scholar
• Flood, B. (2014). The case for change in accounting education. In R. M. S. Wilson (Ed.), The Routledge companion to accounting education (pp. 81–101). Abingdon: Routledge.
   Google Scholar
• Gray, R., & Collison, D. (2002). Can’t see the wood for the trees, can’t see the trees for the numbers? Accounting education, sustainability and the public interest. Critical Perspectives on Accounting, 13, 797–836. doi: 10.1006/cpac.2002.0554
   Google Scholar
• Hassall, T., Joyce, J., Montano, J. L. A., & Anes, J. A. D. (2005). Priorities for the development of vocational skills in management accountants: A European perspective. Accounting Forum, 29, 379–394. doi: 10.1016/j.accfor.2005.03.002
   Google Scholar
• Helliar, C. V., & Monk, E. A. (Eds.). (2006). The British accounting review research register (12th ed.). Oxford: Elsevier.
   Google Scholar
• Henkel, M. (2000). Academic identities and policy change in higher education, Higher Education Policy Series 46. London: Jessica Kingsley.
   Google Scholar
• Higher Education Funding Council for Wales (HEFCW). (2015). Participation rates for Welsh students in higher education within the UK. Retrieved June 15, 2015, from http://www.hefcw.ac.uk/about_he_in_wales/statistics/participation_rates.aspx
   Google Scholar
• Hopper, T. (2013). Making accounting degrees fit for a university. Critical Perspectives on Accounting, 24, 127–135. doi: 10.1016/j.cpa.2012.07.001
   Web of Science ®Google Scholar
• IFAC International Accounting Education Standards Board. (2014). Handbook of international education pronouncements, international education standard 3. New York, NY: Author. Retrieved June 15, 2015, from http://www.ifac.org/system/files/publications/files/Handbook-of-International-Education-Pronouncements-2014.pdf
   Google Scholar
• Joyce, J., Hassall, T., Montano, J. L. A., & Anes, J. A. D. (2006). Communication apprehension and maths anxiety as barriers to communication and numeracy skills development in accounting and business education. Education & Training, 48(6), 454–464. doi: 10.1108/00400910610692967
   Google Scholar
• May, G. S., Windal, F. W., & Sylvestre, J. (1995). The need for change in accounting education: An educator survey. Journal of Accounting Education, 13(1), 21–43. doi: 10.1016/0748-5751(94)00021-2
   Google Scholar
• McLean, M. (2006). Pedagogy and the university. London: Continuum.
   Google Scholar
• Milner, M. M., & Hill, W. Y. (2007). Examining the skills in Scotland, Social Science Research Network, Working Paper, pp.1–22. Retrieved July 7, 2008, from http://www.ssrn.com/abtract=1013530
   Google Scholar
• Morgan, G. J. (1997). Communication skills required by accounting graduates: Practitioner and academic perceptions. Accounting Education: An International Journal, 6(2), 93–107. doi: 10.1080/096392897331514
   Google Scholar
• Northern Ireland Department for Employment and Learning. (2016). Statistical Fact Sheet 1, Higher Education Age Participation Index for Northern Ireland – 1991/92 to 2014/15. Retrieved January 11, 2017, from Available at: https://www.economy-ni.gov.uk/sites/default/files/publications/economy/Stastical-Factsheet-1-Higher-Education-Age-Participation-Index-for-Northern%20Ireland-1991-92-to-2014-15.pdf
   Google Scholar
• Novin, A. M., Pearson, M. A., & Senge, S. V. (1990). Improving the curriculum for aspiring management accountants: The practitioner’s point of view. Journal of Accounting Education, 8, 207–224. doi: 10.1016/0748-5751(90)90003-P
   Google Scholar
• Parker, J. (2002). A new disciplinarity: Communities of knowledge, learning and practice. Teaching in Higher Education, 7(4), 373–386. doi: 10.1080/135625102760553883
   Google Scholar
• Parker, L. D. (2001). Back to the future: The broadening accounting trajectory. British Accounting Review, 33(4), 421–453. doi: 10.1006/bare.2001.0173
   Google Scholar
• Robbins, L. (1963). Higher education: Report of the committee, Cm2154. London: HMSO.
   Google Scholar
• Scapens, R., Ezzamel, M., Burns, J., & Baldvinsdottir, G. (2003). The future direction of UK management accounting practice. Oxford: Elsevier.
   Google Scholar
• Scottish Government. (2015). High level summary of statistics trend last update: October 2014, Higher education initial participation rate (HEIPR). Retrieved June 15, 2015, from http://www.gov.scot/Topics/Statistics/Browse/Lifelong-learning/API0809
   Google Scholar
• Starkey, K., & Tempest, S. (2008). A clear sense of purpose? The evolving role of the business school. Journal of Management Development, 27(4), 379–390. doi: 10.1108/02621710810866732
   Google Scholar
• Tinker, T., & Koutsoumadi, A. (1997). A mind is a wonderful thing to waste: ‘Think like a commodity’, become a CPA. Accounting, Auditing & Accountability Journal, 10(3), 454–467. doi: 10.1108/09513579710178151
   Google Scholar
• Watty, K. (2014). Generic skills within the accounting curriculum. In R. M. S. Wilson (Ed.), The Routledge companion to accounting education (pp. 276–293). Abingdon: Routledge.
   Google Scholar
• Wells, P., Gerbic, P., Kranenberg, I., & Bygrave, J. (2009). Professional skills and capabilities of accounting graduates: The New Zealand expectation gap? Journal of Accounting Education, 18(4–5), 403–420. doi: 10.1080/09639280902719390
   Google Scholar
• Willmott, H. (1995). Managing the academics: Commodification and control in the development of university education in the U.K. Human Relations, 48(9), 993–1027. doi: 10.1177/001872679504800902
   Web of Science ®Google Scholar
• Wilson, R. M. S. (2002). Accounting education research: A retrospective over ten years with some pointers to the future. Accounting Education: An International Journal, 11(4), 295–310. doi: 10.1080/0963928021DOI
   Google Scholar