Transferable Skills in Accounting Education: Examining the Undergraduate Honours Degree Programmes in Scotland

Hill, W. and Milner, M. (2005) Transferable Skills in Accounting Education: Examining the Undergraduate Honours Degree Programmes in Scotland. BEST (Business Education Support Team).

Abstract

Over the past two decades, the UK as well as the international accounting education literatures have consistently highlighted transferable skills development. Much of the professional reviews by the leading accountancy bodies also add weight to this skills agenda. The study undertakes primary empirical research to explore the praxis of a skills-based accounting curriculum. The case of Higher Education (HE) in Scotland provides an interesting context for a critical examination of transferable skills education. Scotland has a good mix of established tertiary academic institutions, from the ancient to new (largely ex-polytechnic) universities. By tradition, there are strong tri-partite links between the academics, accountancy firms and the professional institutes. A comprehensive programme analysis of the flagship Accounting programmes in twelve Scottish universities was chosen as the first stage of groundwork for the project. This sets the scene for the next stage of interpretive research, namely face-to-face interviews with interested experts in Accounting and Finance departments/divisions in all twelve Scottish Universities. The report highlights some significant themes: - Skills and pedagogy are primary issues within Accounting education. - There is a diversity of provision in Scotland for students' learning experience. - The quality of development emerges as a strong theme amongst the learning community. - Curricular skills development is a clear 'mission' of a number of dedicated lecturers. Significant subject content pressure prevails under of the professional subject accreditation framework. This is further balanced against the RAE imperative. Still, there is a dedicated group of academics that engage actively with this strengthened skills learning 'mission'. Far from bland uniformity, Accounting Programmes display attributes designed to suit different cohorts of students. The integration of skills elements range from an embedded approach to that of core skills modules within a business school programme structure. There are also some interesting illustrative examples that may inform the UK and global pedagogical debate. There is a clear advantage of the four year honours degree structure that can accommodate a progressive framework of skills development. The academic community in Scotland represents active and diverse research interests including accounting education research, and the physical proximity and strong social networks within the Scottish universities also facilitate more in-depth qualitative and dialogic approaches to seek insights of best learning and teaching practice. This may facilitate the making of the independent, critical and reflective learner.

• Item Type: Books
• Status: Published
• Glasgow Author(s) Enlighten ID: Milner, Mrs Margaret
• Authors: Hill, W., and Milner, M.
• Subjects: L Education > LB Theory and practice of education > LB2300 Higher Education
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Publisher: BEST (Business Education Support Team)