Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence
- 1 March 2007
- journal article
- research article
- Published by Taylor & Francis Ltd in Accounting Education
- Vol. 16 (1), 3-21
- https://doi.org/10.1080/09639280601150921
Abstract
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.Keywords
This publication has 19 references indexed in Scilit:
- What are recommended accounting textbooks teaching students about corporate stakeholders?The British Accounting Review, 2005
- The temptation of Houston: a case study of financialisationCritical Perspectives on Accounting, 2004
- Enron as a symptom of audit process breakdown: can the Sarbanes-Oxley Act cure the disease?Critical Perspectives on Accounting, 2004
- Reflecting form over substance: the case of Enron Corp.Critical Perspectives on Accounting, 2004
- Tax Shelters and Corporate Debt PolicySSRN Electronic Journal, 2004
- Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern bluesAccounting Education, 2002
- Contemporary accounting education and societyAccounting Education, 1999
- Reporting Accounting?Accounting Forum, 1999
- Learning from mistakes?: using corporate scandals to enhance audit teachingInternational Journal of Auditing, 1998
- The System of ProfessionsPublished by University of Chicago Press ,1988