Quality in accounting education: what say the academics?

被引:40
作者
Watty, Kim [1 ]
机构
[1] RMIT Univ, Sch Account & Law, Melbourne, Vic, Australia
关键词
Accounting education; Quality; Higher education;
D O I
10.1108/09684880510594373
中图分类号
G40 [教育学];
学科分类号
040101 ; 120403 ;
摘要
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. Design/methodology/approach - Applying a framework for defining quality in higher education to an accounting context, a postal survey questionnaire was sent to academic accountants at 39 Australian universities to gather data about their views of quality in accounting education. Findings - Academic accountants view quality, as currently defined and promoted in their immediate working environment, differently to their views about how quality should be defined and promoted. As a consequence, quality assurance and improvement systems may be currently designed to assure quality that is promoted in accounting education, rather than quality that ought to be promoted. Research limitations/implications - Using a postal survey to gather data on the complex issue of "quality" might not always provide the richness of data that may be collected during face-to-face survey interviews. Practical implications - The findings of this study provide valuable input into the discussion around the design of quality assurance and improvement systems in higher education generally, and for accounting education specifically. Originality/value - In the absence of any previous empirical research that has sought to identify these perceptions, the findings fill the gap in the literature by clearly identifying the views of quality in accounting education from a key stakeholder group-academic accountants.
引用
收藏
页码:120 / +
页数:14
相关论文
共 26 条
[1]  
Ball CJE, 1985, FITNESS PURPOSE ESSA, P96
[2]  
Barnett R., 1992, IMPROVING HIGHER ED
[3]  
BARNETT T., 1988, ASSESS EVAL HIGH EDU, V13, P16
[4]   Quality in the professions [J].
Becher, T .
STUDIES IN HIGHER EDUCATION, 1999, 24 (02) :225-235
[5]  
Chalkley B, 1998, GEOGRAPHY, V83, P53
[6]   Reflective Practice in Physiotherapy Education: a critical conversation [J].
Clouder, L .
STUDIES IN HIGHER EDUCATION, 2000, 25 (02) :211-223
[7]  
FRAZER M, 1992, QUALITY ASSURANCE IN HIGHER EDUCATION, P9
[8]  
Giertz B., 2000, TQM HIGH ED I 2 VER, VII
[9]   An assessment of past and current approaches to quality in higher education [J].
Harvey, L .
AUSTRALIAN JOURNAL OF EDUCATION, 1998, 42 (03) :237-255
[10]  
Harvey L., 1996, TRANSFORMING HIGHER