A road towards enhanced corporate governance

(RE)conceptualizing the accounting profession thruogh an integrated educational framework

Nicholas McGuigan*, Thomas Kern

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapter

3 Citations (Scopus)


The market in which accounting professionals currently operate is becoming increasingly complex. Global demands, increased technology and a rapidly evolving business environment with new forms of value creation have caused increased pressure on accounting professionals to provide a broader service encompassing an progressively diverse range of stakeholders. Such a changing, complex and integrated environment demands a holistic conceptualization of the accounting profession. In order to develop an integrated perspective, accounting higher education programs need to be designed in a way that focuses on the developmental process of a professional accountant, within adopted pedagogical frameworks. By placing an emphasis on what it means to become an accounting professional and an acceptance that this is a transitional process that requires critical development and attention is more likely to result in the creation of a "learned profession', like that of law, medicine or engineering.

Original languageEnglish
Title of host publicationBehavioral accounting
EditorsAndreas Hellmann
Place of PublicationHauppauge, New York
PublisherNova Science Publishers
Number of pages11
ISBN (Print)9781626180390
Publication statusPublished - 2013


  • Accounting education
  • Behavioral accounting
  • Corporate responsibility
  • Integrated reporting
  • Professionalization of accountants

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