Professionalising claims and the state of the UK professional accountancy education: some evidence
Kyriacou, Orthodoxia and Sikka, Prem and Haslam, Colin and Agrizzi, Dila (2007) Professionalising claims and the state of the UK professional accountancy education: some evidence. Accounting Education, 16 (1). pp. 3-21. ISSN 0963-9284
Full text is not in this repository.
This item is available in the Library Catalogue
In advancing the 'professionalizing' claims, the UK accountancy bodies emphasise that their members have command of practical and theoretical education, engage in ethical conduct, serve the public interest and act in a socially responsible way. However, such claims are routinely problematized by scandals that highlight the highly partisan role of accounting and accountants and failures of accounting education. Rather than undertaking a radical review of accounting education, the professional bodies seek to rebuild confidence in accounting and their jurisdictions by (re)affirming that accounting education is or will be devoted to producing reflective accountants through educational processes focussing on sound education principles, ethics, professional scepticism, lifelong learning opportunities, distinguishing between private and public interest and serving the public interest. These promises presuppose that students on professional accounting courses are exposed to such values. To advance the debate, this paper examines a number of financial accounting, auditing and management accounting books and finds that, beyond a technical and instrumental view of accounting, there is little discussion of theories, principles, ethics, public interest, globalization, scandals or social responsibility to produce socially reflective accountants.
|Research Areas:||Middlesex University Schools and Centres > Business School > Accounting and Finance|
|Deposited On:||17 Jun 2009 08:07|
|Last Modified:||30 Oct 2014 15:07|
Repository staff only: item control page
Full text downloads (NB count will be zero if no full text documents are attached to the record)
Downloads per month over the past year