Accounting Education in Australia
Answer:
Introduction
The present study presents a theoretical framework and a detailed discussion on the literature on the accounting education in Australia. The empirical literature can provide a detailed overview of the different facets of the accounting education in Australia, ongoing concerns regarding the accounting education and specific concerns regarding the introductory accounting.
Accounting Education at the crossroads
As
rightly put forward by Samkin and Deegan (2012), the rapid expansion in the information technology as well as the rate of growth of globalization can lead to alterations in the overall environment of business. Therefore, a large of number of accounting firms has also identified the need to widen the scope of the accounting education in order to include specific activities that includes consulting and the expert suggestions. As a consequence, greater innovation as well as subject specialization is a necessary skill for the entire accounting practitioner. The alterations in the business environment affect the accounting students. Again, as opined by Deegan (2012), the prospect for the development of the generic competence of students is directly associated to the design and development of the accounting curriculum. However, there also exists a strong necessity for the introduction of innovations into different courses of accounting in a bid to augment the skills, competence, thinking capability, abstraction among many others that are in turn consistent with the pre-determined goal. As correctly put forward by Deegan (2012), the traditional models of teaching are essentially characterised by one-way communication, textbook-based methods and lecture methods with special emphasis on the specialist content.
General Concerns regarding accounting education
As correctly indicated by Apostolou et al. (2013), the long-established accounting curriculum can be severely criticised owing to the fact that the traditional accounting education is primarily based on rule that demands rote memorisation. As correctly indicated by Boyce et al. (2012), the students trained under the traditional method can suffer from the perceived deficiencies. The perspectives on education were released by the international accounting firms’ report on the changes in the accounting education in Australia and the New Zealand. The core proficiency structure for admission into the Accounting profession in Australia therefore identifies three different categories of skills and competencies that include the functional, individualistic as business perspectives (Apostolou et al. 2013). The proficiencies therefore can address the skills and competencies imperative for students to obtain a well-formed accounting education despite the consequences of the selected career path. Therefore, the Australian universities are experiencing important adjustment along with different roles of accounting professionals are evolving and are at the crossroads.
Courses on the accounting concepts and principles
The accounting courses that are mainly accredited by different bodies have important IA accounting subjects. The Accounting Education Change Commission suggested the fact that the reframing of the IA subjects such so that the first module on accounting can provide wide introduction on the particular discipline that can be imbibed to the students by taking into consideration different perspectives that can deliver broader understanding of diverse accounting concepts (Boyce et al. 2012). Therefore, the AECC stresses the need for the introduction of the accounting as first subject in order to shape the potential, the aptitude as well as skills required for successful accounting profession and the nature and characteristics of the career opportunities of the students studying the subject as a major.
Conclusion
The above study helps in gaining a deep insight regarding the accounting education in Australia, ongoing concerns regarding the accounting education related to the accounting education by drawing special reference to different empirical studies. In addition to this, the current study also helps in gaining an overview about the present situation of the accounting education in Australia that directs the need for development of the accounting curriculum as per the requirements of skill augmentation of the accounting professionals.
References
Apostolou, B., Dorminey, J.W., Hassell, J.M. and Watson, S.F., 2013. Accounting education literature review (2010–2012). Journal of Accounting Education, 31(2), pp.107-161.
Boyce, G., Greer, S., Blair, B. and Davids, C., 2012. Expanding the horizons of accounting education: incorporating social and critical perspectives.Accounting education, 21(1), pp.47-74.
Deegan, C., 2012. Australian financial accounting. McGraw-Hill Education Australia.
Samkin, G. and Deegan, C., 2012. New Zealand financial accounting. McGraw-Hill Education Australia.
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