Accounting education in Australia 1944-1988: why the professional accounting bodies were 'locked in' to higher education as the platform for accounting education

Elaine Evans

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionpeer-review

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Abstract

In Australia, the professional accounting bodies monitor accounting education in higher education institutions through a system currently referred to as course accreditation. This system differs from monitoring processes in the UK and the US. This paper addresses the question of why this monitoring mechanism was developed over a forty year period and how the professional accounting bodies have maintained the system throughout periods of massive shifts in Commonwealth government education policies. It concludes that, despite the evidence that the monitoring mechanism has been ineffective, the maintenance of the system until recently, has resulted in mutually beneficial outcomes for both the professional accounting bodies and the higher education institutions.
Original languageEnglish
Title of host publication2009 AFAANZ Conference proceedings, 5-7 July 2009, Adelaide, Australia. Carlton, Vic.
Subtitle of host publicationAFAANZ,2009
EditorsRobert Faff
Place of PublicationAustralia
PublisherAccounting and Finance Association of Australia and New Zealand
Pages1-23
Number of pages23
Publication statusPublished - 2009
EventAccounting Association of Australia and New Zealand Conference (2009) - Adelaide
Duration: 5 Jul 20097 Jul 2009

Conference

ConferenceAccounting Association of Australia and New Zealand Conference (2009)
CityAdelaide
Period5/07/097/07/09

Keywords

  • accounting education
  • professional accreditation
  • professional examinations
  • common core of accounting knowledge

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