Professional accreditation policy: An evaluation of the influence of accreditation on accounting undergraduate education in Scotland

Windram, Brian

Abstract

Professional accreditation policy is a key driver in the provision of accounting programmes in British Universities. Recent changes in the accreditation regime have resulted in each of the accounting professional bodies revisiting their accreditation requirements and processes. This paper examines the responses of Scottish universities to these changes and evaluates the specific influence of accreditation on the structure, content, delivery and assessment of undergraduate accounting programmes. The analysis is informed by the literature on liberal and vocational education and cognisance is taken of the strongly framed nature of the discipline and the influences of professional background of academic staff and their continuing allegiance to their professional bodies. The research highlights considerable uncertainty surrounding the accreditation requirements since June 2001, that the recent changes have led to a fragmentation of professional accreditation and the individual institutes accreditation policies lack clarity and transparency. The main accreditation requirements are still content driven and considerable restrictions remain over programme structure and assessment. Although in the case of one institute the relationship with the universities seems to be more collegial, there are still many concerns and constrains over the educational experience offered to undergraduate accounting students. The paper concludes with a call to a fresh approach to accounting accreditation involving a reconsideration of education for the profession.

Citation

Windram, B. (2005). Professional accreditation policy: An evaluation of the influence of accreditation on accounting undergraduate education in Scotland

• Publication Date: 2005-03
• Deposit Date: Jul 22, 2021
• Publicly Available Date: Jul 22, 2021
• Keywords: Accounting education; professional accreditation; liberal education; vocational education
• Public URL: http://researchrepository.napier.ac.uk/Output/1168378