Educating the accounting professional: the hidden curriculum of work experience

Windram, Brian S.

Abstract

This paper offers a critique of the pre-qualification work experience requirements of accounting students. The analysis draws on literature from post-compulsory education and professional learning to explore and identify important aspects of knowledge and learning in the workplace. It is argued that the ‘functional’ competence-based model is severely limited in its ability to go beyond a one-dimensional box-ticking exercise and should be replaced by a ‘capability’ focused approach. The paper attempts to ‘lift the veil’ on the hidden curriculum of work experience and argues that ‘learning to learn’ through work experience requires to be given a greater profile in preparation for the profession. The paper proposes that new work-based learning approaches offer an opportunity to develop a work-based accounting curriculum which will more effectively identify, apply and develop the knowledge, skills and values required by professional accountants. In particular, a holistic approach to work-based learning is commended using an adaptation of Stephenson’s (2001) ‘capability envelope’. The benefits to trainees and employers will be substantial but not without significant investment and change.

Citation

Windram, B. S. (2003). Educating the accounting professional: the hidden curriculum of work experience

• Working Paper Type: Working Paper
• Publication Date: 2003-03
• Deposit Date: Jul 22, 2021
• Publicly Available Date: Jul 22, 2021
• Series Title: School of Accounting and Economics Research Paper Series
• Series Number: RP 01/03
• Keywords: Accounting education; capability; competence; professional education; professional learning; work-based learning
• Public URL: http://researchrepository.napier.ac.uk/Output/1168341