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)

Abstract

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
Pages85-95
Number of pages11
ISBN (Print)9781626180390
Publication statusPublished - 2013

Keywords

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

Fingerprint Dive into the research topics of 'A road towards enhanced corporate governance: (RE)conceptualizing the accounting profession thruogh an integrated educational framework'. Together they form a unique fingerprint.

Cite this