Many of the problems associated with accounting education could be due to at least two reasons: inadequate attention given to the design of accounting programmes, and the narrow view of stakeholder approach adopted in examining education issues. The existing literature mainly focuses on students' perception about issues such as teaching quality, alumni experience in major accounting firms, and so on. This paper deals with the design of accounting programmes, and proposes to ascertain the views of an important stakeholder group (i.e. alumni) on this issue. The findings of this study give credence to some of the generally held views, e.g. that it is no longer appropriate for tertiary education providers to adopt a one-size-fits-all approach. However, in some other areas, the findings represent a stark contrast to the views on certain issues promulgated by the professional bodies in New Zealand and overseas including the USA, (for example, the issue of appropriate proportions of accounting, business and liberal studies in an accounting programme). Notably, the respondents in general placed a low importance on auditing as part of an education programme. Further, in terms of the emphases that should be placed in an accounting programme, contrary to the endorsement in the literature, 'work experience' was not considered as important as other areas of emphasis, (e.g. global perspective, local perspective, professionalism and social and environmental perspective).Alumni, competency, accounting curriculum, stakeholders, accounting programme design,
During the 1990s, accounting educators and professional accountancy bodies throughout the Anglo-American world have become concerned about the inability of existing accounting programs to prepare students adequately for the dynamic, complex business environment they enter upon graduation. Massey University's Department of Accountancy shared such concerns and, in 1991, established a Curriculum Review Team (CRT) to undertake a comprehensive curriculum review. The CRT adopted a strategic approach and commenced its task by reviewing relevant literature and surveying the department's stakeholders to ascertain their opinions about, inter alia, desired attributes of accountancy graduates, the department's curriculum, and the department's strengths, weaknesses, opportunities, and constraints. Based on its research findings, the CRT developed an “ideal” curriculum. However, a number of politically driven obstacles caused the “ideal” curriculum to be modified prior to implementation. This paper reports on the development, modification, and implementation of Massey's new accountancy program. It also notes that accountancy departments may gain benefits by adopting a continuous improvement or Total Quality Management (TQM) approach to curriculum development.
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