Addressing the basics : academics\u27 views of the purpose of higher education

A number of changes have occurred in the higher education sector under the auspices of quality and quality improvement. Much of this change has resulted in a compliance-driven environment (more measures, more meetings, more form-filling and less time for the core activities of teaching and research). It is an environment that seeks to assure all and sundry of the quality of academic programs. Anecdotally, many academics are not convinced that the current systems do, indeed, assure quality. The reasons for this may be many and varied. One suggestion is that differences in perceptions about the purpose of higher education inevitably lead to differences in the definition of quality itself and consequently, differences in systems designed to assure that quality. Understanding what academics think about the purpose of higher education may provide some clues about how they consider quality should be defined.In this research, the focus is on the views of academic accountants in Australia, defined as: academics whose main discipline area is accounting and who are involved in accounting education at an Australian university. The findings of this research show that the respondent group do, in fact, view the purpose of higher education currently promoted in their schools/departments differently from the purpose that they consider ought to be promoted. Such fundamental differences have the potential to influence the motivation and effectiveness of staff undertaking core activities in Australian universities. In addition, articulating the views of this important stakeholder group also has the potential to ensure that their views are considered in the discussions around purpose, quality and performance measures in higher education &ndash; all of which impact on the working lives of academic accountants in Australian universities.<br /

Want to know about quality in higher education? Ask an academic

How would you decide on the quality of a higher education institution? Would you (1) ask the academic registrar (or equivalent); (2) look up the most recent quality audit report; or (3) contact the teaching staff directly to discuss their perceptions about the quality of the services provided in their institution? While there is no one correct answer to the above question, the proposition underpinning the empirical research reported in this paper is: If you really want to know about quality in higher education, then ask those closest to the student-academic interface&mdash;the academics or the students. This paper focuses on the former. Using a postal survey, the views of accounting academics from 39 Australian universities about quality in accounting education were investigated from two perspectives&mdash;beliefs (what is currently occurring) and attitudes (what ought to be occurring). The findings suggest differences in those beliefs and attitudes, and an overall view that quality in accounting education has declined over recent years. <br /

Quality in accounting education : what say the academics?

Purpose: To provide a view of quality in accounting education from the perspective of a critical stakeholder group - academic accountants. The identification of this view adds to the growing discussions around quality, and how it is assured in higher education

The expectation-performance gap in generic skills in accounting graduates : Evidence from Sri Lanka

Purpose The purpose of this paper is to investigate the generic skills that are important for the career success of accounting graduates in Sri Lanka from the perspectives of university educators and employers.Design/methodology/approachBui and Porter\u27s (2010) expectation-performance gap framework was modified to match with the context of the current study. Data collected via questionnaire survey was analysed for non-parametric tests: the Wilcoxon signed-rank test and the Mann-Whitney test, using SPSS version 20, and quantified the expectation-performance gap and its components.FindingsThe major finding of this research is that the main cause for the expectation-performance gap, as identified in the analysis of the constraint gap is university educators&rsquo; low confidence in teaching the required generic skills for career success of graduates. However, university educators are aware of the employer expectations of graduate accountants in terms of generic skills. Employers indicated that many of the generic skills are not achieved by the accounting graduates.Practical implicationsFindings of this study reflect the importance of expanding the accounting curricula by embedding and assessing generic skill development activities. In addition, it is vital to develop the capacities of university educators in terms of teaching and assessing generic skills in accounting degree programmes.Originality/valueThis study contributes to the literature as one of few studies that investigate the generic skills development of accounting graduates in Asia, particularly in Sri Lanka

Accounting education at a crossroad in 2010 and challenges facing accounting education in Australia

Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are Accounting Education at a Crossroad in 2010 and Challenges Facing Accounting Education in Australia. Both were released as collaborations of the leading academic organisation, the Accounting and Finance Association of Australia and New Zealand (AFAANZ) or professional accounting bodies in Australia including the Institute of Chartered Accountants in Australia (ICAA), the Institute of Public Accountants (IPA),1 and Certified Practising Accountants of Australia (CPA Australia). As their titles imply, the main thrust of these reports is to examine the challenges facing accounting education in Australian universities and, as such, they act as the input for this AE Briefing. The main challenges articulated in these reports portray a sector suffering from the combined pressure of a large international student enrolment, high student-to-staff ratios, an inadequate funding model, and an ageing academic staff profile. By way of commentary, we suggest that, if these gloomy circumstances continue to develop unabated, then the future for the sector will play out as a &lsquo;perfect storm&rsquo;2 with the sector suffering on-going troubled development.<br /

Why business academics remain in Australian universities despite deteriorating working conditions and reduced job satisfaction : an intellectual puzzle

In the last two decades, Australia\u27s 38 universities have been subjected to profound changes affecting the working lives of their academic staff. That the working conditions of staff have deteriorated cannot be denied, while many studies have shown that job satisfaction has been affected adversely. Paradoxically, there is little evidence that academics are seeking employment outside the university system. In this article, the authors report the findings from their survey of over 3000 academics employed in business disciplines in Australian universities, which aimed to find explanations for this phenomenon.<br /

Developing a scholarly approach to the evaluation of assessment practices

Purpose &ndash; The purpose of this paper is to examine and reflect on current assessment practice in a large undergraduate accounting programme delivered both in Australia and offshore, from the perspective of academics in their first semester at a &ldquo;new-to-them&rdquo; university. Design/methodology/approach &ndash; The changing higher education environment and the reality of assessment in the current context are considered, as they raise a number of important issues around assessment practice. Some of the often cited literature linking teaching, learning and assessment, including student-centred learning and Confucian heritage culture, is also discussed. A reflective approach is used where S&auml;lj&ouml;\u27s five categories of student learning are used as the basis for informed reflection of the assessment used in the &ldquo;new&rdquo; academics\u27 first semester at the university. The use of empirical evidence to test these reflections would be the next step in this scholarly approach to teaching and learning. Findings &ndash; The reflections reveal a disparity between reality and the ideal in relation to assessment practice. Issues regarding timely feedback to students and timing of assessments can result in summative assessment when it has the potential to be formative. This paper has provided an opportunity for &ldquo;new&rdquo; academics to engage with the higher education literature early in their careers. Originality/value &ndash; This paper is a resource for academics beginning to engage with the higher education literature around assessment, teaching and learning and can also be used to inform and improve the teaching and learning practices of many academics in higher education.<br /