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The placing of skills in Accounting degree programmes in Higher Education: some contrasting approaches in the UK

 

 

Description

 Executive summary
The development of research-led teaching is an important objective of University education, and
the placing and development of skills within accounting degree curriculum continues to be a
subject of much debate.

The development of research-led teaching is an important objective of University education, and the placing and development of skills within accounting degree curriculum continues to be a subject of much debate.

Prior research by Hill and Milner (2005) has interviewed colleagues in all Scottish Universities, and has established that different university degree programmes in Scotland have adopted different strategies for developing students' 'transferable' skills, including
in particular, special considerations to enhance critical and writing skills.

The current study is aimed towards extending the prior research, to investigate qualitatively examples of other HE academies, to broaden the field of learning approaches to skills development in Accounting Education in the UK.

There are particularly interesting angles to contrast the perspectives within the UK of: the pre/post 92 universities; the three versus four
years degree curriculum; and other more structural issues within the HE sector; changing pressures and demands of students; accreditation; and the RAE. An interpretive methodology was pursued, and personal interviews were carried in 6 selected universities (located in England, Wales and Northern Ireland).

The respondents (13 academics) have flagged up examples of
good practice in skills learning.

Main Findings:

1. Waves of teaching 'innovations' have been pushed through in response to demands fromModern Academy and directions from "managers" and "educationists".
2. The selective panel of Accounting academics have raised arguments and important considerations for the 'softer' critical, reflective skills.
3. There is a clear agreement of the importance of and need for attention to development of skills within the Accounting degree programme. However, the skills grid approach, its
   effectiveness and its link to assessment all require critical discussion.
4. There are interesting and fundamental debates about identifying even what are the "essential" skills; and whether it could be or should be taught.
5. There is a firm belief in trying to develop students' "critical thinking", to encourage "reflective learning", getting them to question and be able to deepen thinking about implicit assumptions even, to evaluate complex problems and to make up their own mind.
6. Interviewees have pinpointed significant constraints to the teaching/learning of:
   a. the softer skills, including:
   · physical limitations of large class sizes;
   · the over-crammed accredited curriculum;
   · the pre-disposition of Accounting students, as against
   b. non-numerical/technical skills:
   · the problems of student part-time working and finances;
   · the pressures from from semesterisation;
   · and from the hierarchical administration.

 

 

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Start date

2005-07-01

End date

2007-07-31