The Role of professional accounting programmes: towards a reflective practicum

Sivakumar Velayutham, Hector Perera

Research output: Contribution to journalArticlepeer-review


Accounting education has been under close scrutiny in the past twenty years, but the role of professional accounting bodies in this respect has received very little attention. Currently in many countries, particularly in the U.S., the responsibility for developing the skills that are required of a professional accountant seems to lie largely with the academic accounting programmes (AAPs) provided by universities and other tertiary education institutions. Traditionally, the focus of professional accounting programmes (PAPs) has mainly been the assessment of technical knowledge in a number of subject areas. We argue that AAPs should concentrate on advancing knowledge and critical thinking, while professional skills development should be the main focus of PAPs, and offer a model based on the concept of ‘reflective practicum’ (Schön, 1987) that could be adopted for this purpose.
Original languageEnglish
Pages (from-to)29-40
Number of pages12
JournalThe International Journal of Management Education
Issue number1
Publication statusPublished - 2008


  • accounting education
  • reflective practicum
  • professional skills


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