Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community.
This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other.
Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.
Table of Contents
Introduction (Richard M.S. Wilson) Part I: Cornerstone Considerations Preface PREFACE (David E. Stout) 1. Accounting Education as a Field of Intellectual Inquiry (Timothy J. Fogarty) 2. Modelling Accounting Education (Belverd E. Needles, Jr) 3. The Nature of Financial Literacy (Richard M.S. Wilson, Anne Abraham & Carolynne L.J. Mason) 4. The Case for Change in Accounting Education (Barbara Flood) 5. An Agenda for Improving Accounting Education (E. Kent St.Pierre & James E. Rebele) Part II: Student-related consideration PREFACE (Judy S.L. Tsui) 6. Perceptions of Accounting (Ursula Lucas & Rosina Mladenovic) 7. The Role of Prior Accounting Education and Work Experience (Marann Byrne & Pauline Willis) 8. Learning Styles and Approaches in Accounting Education (Angus Duff) 9. The Choice of Accounting (as a Discipline) (Fawzi Laswad & Lin Mei Tan) 10. The Choice of Accounting (as a Career) (Beverley Jackling) Part III: Curriculum Considerations PREFACE (Fred Phillips) 11. The First Course in Accounting (Donald E. Wygal) 12. Liberalising Accounting Curricula using "Angles of Vision" (Joel H. Amernic & Russell J. Craig) 13. Generic Skills within the Accounting Curriculum (Kim Watty) 14. Integrating the Accounting Curriculum (Robert Bloom) 15. Emerging Areas within the Accounting Curriculum (Alan Sangster) Part IV: Pedagogic Considerations PREFACE (Christine Helliar) 16. Technology in Accounting Education (J. Efrim Boritz & Gregory N. Stoner) 17. The Use of Experiential Learning in Accounting Education (Trevor Hassall & John Joyce) 18. Developing Critical Thinking in Accounting Education (Billie M. Cunningham) 19. The Use of Teaching Resources in Accounting Education (Lorna A. Stevenson, John Ferguson & David M. Power) Part V: Assessment Considerations PREFACE (Sue Pickard Ravenscroft) 20 Determinants of Students’ Performance in Accounting Programmes (Hian Chye Koh) 21 Outcomes Assessment in Accounting Education (Linda A. Kidwell & Suzanne Lowensohn) 22 Evaluating Accounting Programmes (Thomas G. Calderon) Section VI: Contextual Considerations PREFACE (David J.A. Alexander) 23. The Impact of Financial Crises on Accounting Education (Ralph W. Adler) 24. Ethics and Accounting Education (Gordon Boyce) 25. Internships and Accounting Education (Deborah F. Beard & Roberta L. Humphrey) 26. Comparative Accounting Education (Charles H. Calhoun & Gert H. Karreman) Part VII: Institutional Considerations PREFACE (Aileen Pierce) 27. Fifty Years of Change in Accounting Education: The Influence of Institutions (Gary L. Sundem) 28. The Interface between Academic Education and Professional Training in Accounting (Elaine Evans) 29. The Role of Accreditation in Accounting Education and Training (Barbara Apostolou & Elizabeth Gammie) 30. The State of Professional Accounting Education and Training (Catriona Paisey & Nicholas J. Paisey)
Richard M S Wilson is Professor of Business Administration & Financial Management (Emeritus) at Loughborough University, U.K. For more than 40 years he has actively engaged in accounting education/training policy-making on both a domestic and international basis. He is the founding editor of Accounting Education: an international journal, a member of the BAFA’s Hall of Fame, an Academician of the Academy of Social Sciences, and holds a Lifetime Achievement Award specifically for his contribution to accounting education/training.
Of impressive scope and depth, this anthology comprises thirty chapters written by sixty-seven scholars from twenty-four countries. It addresses seven critical ‘considerations’, including those deemed to be ‘cornerstone’, ‘contextual’, and ‘institutional’ to the field; and those pertaining to students, curriculum, pedagogy, and assessment. I warmly commend this meritorious work to all who are interested and involved in accounting education.
Peter Wolnizer, Chairman, International Accounting Education Standards Board and Professor Emeritus, The University of Sydney, Australia
This is a welcome and authoritative anthology of significant contributions from the leading accounting education academics across the globe. It provides a valuable reference point for established and upcoming researchers with a comprehensive coverage of every topic worthy of consideration.
Neil Marriott, Professor, The University of Winchester, UK