Core subjects in accounting academic programmes: Development of pervasive skills

Keevy, Monique

doi:10.1080/10291954.2020.1727081

Cited by 14 publications

(15 citation statements)

References 43 publications

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“…Researchers recommend the use of innovative teaching methods, such as thematic approach (Blanthorne et al 2017 ; Tweedie et al, 2013 ), active learning (Loeb, 2015 ), virtue ethics (Sorensen et al, 2017 ), giving voice to values (Christensen et al, 2018 ; Cote & Latham, 2016 ; Painter-Morland & Slegers, 2018 ), and role-playing (Bouten & Hoozée, 2015 ), rather than using the traditional ones. Another recommendation is the development of soft skills by applying real-life cases (Keevy, 2020 ).…”

Section: Resultsmentioning

confidence: 99%

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Poje

Groff

2021

J Bus Ethics

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The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research.

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Section: Resultsmentioning

confidence: 99%

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Poje

Groff

2021

J Bus Ethics

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“…Other local studies include the use of technology-based educational interventions in the development of critical thinking in Auditing (Terblanche and De Clercq, 2019), technologically enhanced learning and SA students' ICT adoption profiles (Beukes et al, 2018) and the inclusion of ethical behaviour and professionalism, personal attributes and professional skills in core accounting subjects (Keevy, 2020). Two local studies considered the development of professional skills after completion of the academic component, including the practical experience obtained during the training period (Lansdell et al, 2019) and the effective development of professional competence in a preparatory programme of the final professional qualifying examinations (Parsons et al, 2020).…”

Section: Comparison With Other Accounting Education Systemsmentioning

confidence: 99%

“…Recent calls for accounting education reform (Carmona, 2013;Chabrak and Craig, 2013;Hopper, 2013) highlight the complexity of different cultural, lingual and other local aspects (Mohamed and Lashine, 2003) and engagement with the social realities of accounting (Dellaportas, 2015). Further, the growing importance of critical thinking and ethical reasoning (Keevy, 2020;Terblanche and De Clercq, 2019) and communication and technology skills have been emphasised (Birt et al, 2017). However, reforms are often driven by the accounting profession (e.g.…”

Section: Introductionmentioning

confidence: 99%

Towards a global model of accounting education – a South African case study

Lubbe

2020

JAEE

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PurposeThe purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).Design/methodology/approachThe paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.FindingsSeveral similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree.Practical implicationsThe application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs).Originality/valueThe study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.

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“…The essential knowledge and professional skill sets required in accounting education have been the subject of much debate (Albrecht and Sack, 2000;Evans, 2014;Flood, 2014;Hassall et al, 2005;Jackling and De Lange, 2009;Keevy, 2020;Kirstein et al, 2019;Lubbe et al, 2020;Parker, 2001). Employers have emphasised a lack of adequately developed professional skills in prospective employees and are seeking a diverse range of skills and attributes (such as communication skills, written skills, interpersonal skills, critical thinking skills and judgement and analytical skills) from accounting graduates (Ballantine and McCourt Larres, 2009;Jackling and De Lange, 2009;Kavanagh and Drennan, 2008).…”

Section: Introductionmentioning

confidence: 99%

Perceptions of online self- and peer-assessment: accounting students in a large undergraduate cohort

Pidduck

Bauer

2021

JARHE

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PurposeSelf-assessment (SA) and peer-assessment (PA) are considered useful tools in the development of lifelong learning and reflective skills. The authors implemented a teaching intervention using SA and PA amongst a large cohort of final year undergraduate students. The purpose of this study was to investigate students' perceptions of online SA and PA in order to understand the differences between these perceptions and to allow instructors to adopt differentiated instruction in developing a diverse student group's professional skills.Design/methodology/approachThe research design adopted a mixed methods approach through the use of surveys that were administered before and after the SA and peer-assessment intervention in a taxation module taught at a large public South African university. Through the use of a series of open and closed questions students' perceptions on SA and peer-assessment were analysed both quantitatively and qualitatively.FindingsThe findings show that student perceptions of SA and peer-assessment differed significantly, where perceptions of SA were more positive than those towards PA. The findings indicate that SA and peer-assessment still present a challenge in an online context for large student cohorts, despite improved tracking, faster feedback and anonymity.Originality/valueThe study contributes to the literature by analysing students' perceptions about SA and peer-assessment in an accounting education context and in an online setting in South Africa.

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Core subjects in accounting academic programmes: Development of pervasive skills

Cited by 14 publications

References 43 publications

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Towards a global model of accounting education – a South African case study

Perceptions of online self- and peer-assessment: accounting students in a large undergraduate cohort

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