Catriona Paisey

Developing skills via work placements in accounting: Student and employer views

Abstract This paper evaluates the development of skills during a work placement year within a Scottish accounting degree. It discusses the history of placements within higher education, the advantages and disadvantages of placements from student and employer perspectives, and work placement as a vehicle for developing personal transferable skills. Students and employers involved in work placements agreed that they were effective in developing a range of skills. Their views were then compared with those of students at a similar university without a placement degree. Degrees including a work placement were found to be a useful complement to more traditionally structured degrees.

An analysis of accounting education research in accounting education: an international journal – 1992–2001

This paper reviews the research papers contained within the first ten volumes of Accounting Education: an international journal since its launch in 1992, identifying both areas that have been well covered and those that present opportunities for further research. The paper compares coverage with accounting education research published in the USA. It is hoped that the paper will be of interest to researchers who wish to establish the prior literature on their research topics or who are searching for research topics and/or methods that have been hitherto underexplored. The paper also provides some observations about the methods employed and source of papers in order to gain further insight into the state of accounting education research at the start of the 21st century.

Preferences, constraints and work-lifestyle choices: The case of female Scottish chartered accountants

Purpose - Men and women are now being admitted to membership of the major UK professional accountancy bodies in approximately equal numbers. This trend has focused attention on the ways in which professional accountants combine careers and family life, particularly when women have children. Recognising the limitations inherent in the widely-used term “work-life balance” that polarises life and work, this paper instead seeks to consider the “work-lifestyle choices” made by female accountants. Work-lifestyle choices refer to the ways in which people place different emphases on the work and private spheres, according to their individual circumstances. Feminist researchers have argued that womens work-lifestyle choices have been limited by structural constraints. Over the past decade, a newer argument, preference theory, has emerged, suggesting that womens choices owe less to inequalities in the workplace and more to the preferences of individuals, particularly, but not exclusively, women. The purpose of this paper is to explore the work-lifestyle choices made by female members of The Institute of Chartered Accountants of Scotland (ICAS), in terms of both structural constraints and preferences, in order to present a more holistic understanding of the work-lifestyle choices made by this particular group of well-educated, middle-class women. Design/methodology/approach - The paper combines feminist theory and preference theory in the context of the results of a questionnaire survey of female members of ICAS and 14 interviews with female members of ICAS. Findings - The responses of these accountants suggest that, while structural constraints are evident, many work-lifestyle choices were driven by a desire to spend more time with children, and by womens perceptions of their mothering role. Most women, while recognising the opportunities forgone, were nonetheless happy with the choices that they had made. Originality/value - The paper contributes to the literature by examining the voices of female accountants in order to explore how perceived gender roles impact on career decisions and work-lifestyle choices.

Continuing Professional Development Activities of UK Accountants in Public Practice

Abstract Continuing professional development (CPD) is the educational and developmental work and learning that professionals undertake after they have qualified as members of their professional body. International Education Standard (IES 7), issued by the International Federation of Accountants (IFAC) in May 2004, called on all professional accountants to develop and maintain competence that is relevant and appropriate for their work and their professional responsibilities. In order to comply with IES 7, ACCA and ICAEW implemented new policies for CPD effective from 1 January 2005, and CIMA and ICAS from 1 January 2006. Prior to these changes, CPD, which had originally been regarded purely as implicit within a professional accountants ethical responsibilities, had come to be more regulated following legislative changes in the late 1980s. This is the first academic study to investigate the actual CPD activities of accountants in public practice in the UK. The questionnaire survey revealed that approximately 80% of members in public practice of ACCA, CIMA, ICAEW and ICAS engaged in levels of CPD that complied with the guidance in place before the new rules were introduced in 2005/06. The most frequently reported CPD activities were technical reading and course attendance. ACCA members have a broadly similar requirement under the new ACCA CPD policy. Most ACCA members in practice would continue to comply with the new policy requirements if their level of participation in CPD activities remains unchanged. However, up to 20% of such accountants are likely not to be compliant unless their participation increases. CIMA, ICAEW and ICAS have adopted a new approach to CPD based on outputs rather than inputs. These new requirements are also discussed.

Developing research awareness in students: an action research project explored

This paper examines a change designed to effect improvement in an honours level management accounting module using action research methodology. First, the appropriateness of action research to the research in question is discussed. Secondly, the context within which the research took place is explored. Thirdly, the action research project is examined in detail. The action research question posed was how students could be encouraged to increase their awareness and reading of quality research articles. A change was introduced into some tutorial sessions requiring students to search for and present a research article. Finally, reflections are offered on both the research reported here and on the action research process itself.

The research assessment exercise 2001—insights and implications for accounting education research in the UK

Abstract Following the 2001 Research Assessment Exercise (RAE), details from the submissions of each institution were made available to the public for the first time via the Internet, thus facilitating a greater degree of scrutiny of the results than had hitherto been the case. The purpose of this paper is to contribute to the literature on the publishing patterns of UK academics by examining the accounting education submissions to the RAE 2001. The paper begins by discussing the RAE process in the UK and the findings of prior literature on publication patterns within accounting research in the UK in order to contextualise the examination of the RAE submissions in accounting education. In particular, the dominance of refereed journals over other publication outlets, the increasing prevalence of co-authorship and the characteristics of publishing academics are examined. The paper then reports on the methods used to analyse accounting education research submitted to the RAE 2001 and discusses the main findings. The implications of these findings are discussed in the concluding section.

Visibility, governance and social context: Financial management in the Pre‐Reformation Scottish church

Purpose - The purpose of this paper is to examine financial management in the Pre-Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488-1514). Design/methodology/approach - The paper employs a combination of literature-based analysis, archival research and the use of biographies in order to examine aspects of financial management within the Pre-Reformation church in Aberdeen, Scotland. Findings - There is evidence that accounting for assets and income was mobilised in order to achieve social aims. Recording mechanisms give visibility to the churchs remuneration and governance strategy. Together, these examples show that there was no evidence of a sacred/secular divide in this context. Research limitations/implications - Archives may be incomplete but can give insight into financial management in historical context and aspects of the sacred/secular divide. Originality/value - This paper aids understanding of visibility and governance possibilities afforded by accounting that has been mobilised in an historic setting in order to achieve social aims.

Comparative research: An opportunity for accounting researchers to learn from other professions

Purpose – Although many of the problems currently being faced in accounting education have also been expressed in educational debates within other professions such as medicine, law and architecture, changes in accounting education policy and practice have not been greatly influenced by comparative study of other professions. This paper aims to examine the potentiality of the comparative research method in order to inform the future direction of accounting education. Design/methodology/approach – Comparative methodology has been defined as “a method of analysis that focuses on several objects of study in order to identify similarities and differences”. This paper begins by critiquing the comparative research method before considering how comparative research can make a contribution to research into accounting education policy and professional issues. The extent to which comparative research has been undertaken in accounting education research is then examined. Findings – The potentiality of incorporating ideas from other professional education systems has not been fully exploited in accounting education. Research limitations/implications – This paper advocates comparing accounting education with that in other professions. Other types of comparative research, for example, international comparisons, are not covered in detail. Practical implications – Accounting educators and education policy setters should be encouraged to explore the accounting systems of similar professions to generate new ideas for change. Originality/value – The paper discusses how comparative study, with particular reference to other professions, can be used to inform change in accounting education policy.

Balancing the Vocational and Academic Dimensions of Accounting Education: The Case for a Core Curriculum.

Knowledge is a defining characteristic of professions but, given the ever‐increasing knowledge base, curricula in professional disciplines are becoming overcrowded. This paper discusses propositional/declarative knowledge in relation to the accounting knowledge base. Historically, professional areas such as medicine, law and accountancy have expanded their curriculum to encompass new areas. However, core curricula have been introduced recently in medicine and law to provide space for the development of wider skills, to equip students for lifelong learning and to enable them to tailor their study in line with interests, aptitudes and career intentions. These core curricula are examined in order to assess the arguments for and against a core curriculum for accounting. The paper concludes that the introduction of core curricula in undergraduate accounting education could address the problem of the increasing knowledge base while providing breadth, opportunities for developing interpersonal skills and allowing students to tailor their degrees. In this way, the vocational and academic aspects of undergraduate accounting education could be balanced more effectively.

The internet and possibilities for counter accounts: some reflections: A reply

Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikkas reflections (in this issue) on the papers also in this issue by Gallhofer et al. and by Paisey and Paisey.Design/methodology/approach – Discusses the location of the internet within the politics of neoliberalism, with particular reference to the pensions crisis.Findings – Accepts that the internets use depends upon its social context and agrees that the internet is a communicative device that has the potential to facilitate change. However, the example of pension accounts shows that the internet has been more effectively harnessed by groups wishing to endorse the status quo rather than to counter it.Practical implications – While the development of counter accounts and critiques of contemporary social problems is encouraged, education must play a role in exposing alternative views and encouraging debate.Originality/value – Extends debates surrounding the role of the internet in promoting more emanc...