Summary of some Accounting literature

Cobbin, P. E., & Lee, R. E. N. (2002). A micro-journal approach to internationalising the accounting curriculum. Journal of Studies in International Education, 6(1), 59-77.

• Describes a curriculum analysis technique applied to all UG accounting subjects at Uni Melb and resulting extension of internationalisation strategies
• Accounting ideally suited to internationalisation as operates internationally but also has strong local characteristics
• Many graduates will be employed in international jurisdictions or work for Australia-based branches of international organisation
• Over 30 years of literature in the area of internationalisation of accounting – but mostly out of US and UK. Little in Australia.
• This study adopts ‘Burns Integration Model’ (1979)

Detailed audit undertaken to identify curricular elements which:

• have universal application – is internationally relevant
• are specific to Australia – not translatable to international context
• are specific to the Australian context but international alternatives identifiable – transferable to an international context

IoC = decisions re breadth and depth of coverage of issues and applications beyond Australia

Recs made in different subjects are described: e.g. In Managerial Accounting:

• Implement processes whereby a constant awareness and continual highlighting of the international character of the topic areas is introduced
• Resources and teaching materials need to formally reflect the international character of the content
• Use examples with a strong international perspective and illustrations drawn from international sources

Lee, C., & Bisman, J. (2006). Curricula in introductory accounting: An international student focus. Paper presented at the 3rd International Conference on Contemporary Business, Leura, New South Wales.

• Explores implications of increasing numbers of international students for accounting educators in Australia
• Based on a survey of 21 unis plus analysis of subject outlines
• Identifies a number of teaching and learning issues
• Suggests some strategies to address these issues and improve quality of T&L for all students

Issues identified

• User’s vs preparer’s approach; conceptual vs technical approach – neither viewed as superior
• Broad number (2-14) and range of objectives (25% included ‘communicate accounting information’)
• Poor alignment between objectives, topic coverage and assessment items, especially in area of generic skills, in a number of unis.
• e.g. no focus on teaching or assessment of group or communication skills despite related objectives

McGowan, S., & Potter, L. (2008). The implications of the Chinese learner for the internationalization of the curriculum: An Australian perspective. Critical Perspectives on Accounting, 19(2), 181-198.

• Identify some of the critical issues around internationalisation of the curriculum facing Accounting academics in Australian universities
• ‘tertiary students require international skills and competencies in the new global order’ (p.182)
• ‘Curriculum internationalisation extends beyond international students and staff to a curriculum that is explicitly designed to develop intercultural competencies and international perspectives’ (p.183)
• ‘the internationalised curriculum is often defined in terms of objectives for students’ (p.186)
• ‘collegiality has been identified as an important factor that contributes to curriculum change and innovation’ (p.193)
• ‘presence of international students …should present a catalyst to genuinely internationalise the curriculum’ (p.194) but need to do this in the right way to avoid lowering standards

Evans, E., Jen, T., Cable, D., & Hamil Mead, S. (2009). Collaborative teaching in a linguistically and culturally diverse higher education setting: A case study of a postgraduate accounting program. Higher Education Research & Development, 28(6), 597-613.

• Report on an action research project around integration of development of professional communication skills into a conversion Masters program at Macquarie University
• Perception among academics that development of graduate attributes not their responsibility
• Perception among some students that accountants ‘just work in an office and compute’
• Variations in conceptions of nature of generic GAs, their relationship to disciplinary learning and appropriate strategies to address their development
• Particularly problematic in area of communication skills development for accounting professionals
• Not only international students who have difficulty with professional communication skills when entering accounting profession (Birrell 2006 report cited)
• Accounting staff work collaboratively with English language specialists to integrate and assess communication skills of all students across the Macc program
• MAcc students who had been through this program outperformed others in CPA exams – lower failure rate, more HDs and Ds
• Need to present development of professional communication skills as a key aspect of accounting programs
• Then align objectives, teaching and assessment
• Value was in discipline staff and language staff working together to adapt assessment criteria and focus on development of communication skills
• Communication component worth 30% of some assessment tasks
• Linguistic and cultural diversity likely to increase not decrease – not only related to IS
• Need to require, support and assess/assure development of professional communication skills as part of degree
• Tweaking rather than major addition to content – still possible to cover technical skills
• Program-level approach with changes at subject level- but not all subjects