liu.seSearch for publications in DiVA
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
An investigation of practitioners' and students' conceptions of accounting work
Linköping University, Department of Behavioural Sciences and Learning. Linköping University, Faculty of Arts and Sciences.
2011 (English)Doctoral thesis, comprehensive summary (Other academic)Alternative title
En studie av praktikers och studenters uppfattningar av redovisnings arbete (Swedish)
Abstract [en]

This thesis aims at exploring conceptions heJd of accounting work by students and practitioners. The findings are useful for informing accounting education and the cmTiculum and thus enhance accounting graduate readiness for work. This thesis addresses three research questions:

  1. What are practi tioners' conceptions of accounting work?
  2. What are accounting students' conceptions of accounting work?
  3. What are the similarities and differences between practitioners'and students' conceptions of accounting work?

Phenomenographic findings revealed a common awareness of thefunctional aspects of accounting work; but students possessed onlyvery inchoate understandings of social and ethical issues.Practitioners' conceptions of such issues suggest that accountinggraduates will face significant challenges as they enter a professionwhich has undergone significant changes in recent times.

Abstract [sv]

Syftet med denna avhandling är att beskriva studenters och praktikers uppfattningar av redovisningsarbete. Resultatet är av betydelse för utformning av högre utbildning och undervisning inom redovisning samt för att bättre förbereda studenterna för professionell yrkesutövning efter examen. Avhandlingen besvarar tre frågeställningar:

  1. Hur uppfattas redovisningsarbete av yrkesutövande praktiker?
  2. Hur uppfattas redovisningsarbete av studenter i ämnet?
  3. Vilka likheter och skillnader finns mellan praktikers och studenters uppfattningar av redovisningsarbete?

Fenomenografiska analyser visade att studenter hade mindre utvecklade uppfattningar av sociala och etiska frågor i yrket än praktikerna, samtidigt som det fanns en överensstämmelse i uppfattningar om de funktionella aspekterna av redovisningsarbete. Skillnderna i uppfattningar avseende yrkets sociala och etiska frågor mellan studenter och praktiker indikerar att övergången från utbildning till professionsutövning innebär stora utmaningar för de nyutexaminerade när de träder in i en profession som genomgått stora förändringar under senare tid.

Place, publisher, year, edition, pages
Linköping: Linköpings universitet , 2011. , 88 + papers 1-4 p.
Series
Linköping Studies in Behavioural Science, ISSN 1654-2029 ; 157
Keyword [en]
Accounting profession, accounting higher education, conceptions of accounting work, professional ethics, generic skills, learning trajectory
Keyword [sv]
Redovisningsprofession, redovisning högre utbildning, uppfattningar av redovisningsarbete, professionell etik, generiska färdigheter, lärandebanor
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:liu:diva-69602ISBN: 978-91-7393-174-8 (print)OAI: oai:DiVA.org:liu-69602DiVA: diva2:429641
Public defence
2011-05-19, Eklundska salen (I:101), Hus I, Campus Valla, Linköpings Universitet, Linköping, 13:00 (English)
Supervisors
Available from: 2011-07-05 Created: 2011-07-05 Last updated: 2014-10-08Bibliographically approved
List of papers
1. Considerations of quality in phenomenographic research
Open this publication in new window or tab >>Considerations of quality in phenomenographic research
2010 (English)In: International Journal of Qualitative Methods, ISSN 1609-4069, E-ISSN 1609-4069, Vol. 9, no 4, 305-319 p.Article in journal (Refereed) Published
Abstract [en]

In this paper the author considers issues of quality in phenomenographic research. Research rigor, which is traditionally evaluated by validity and reliability criteria, ensures that research findings reflect the object of study. Quality in research subsumes rigor and extends considerably beyond satisfying the criteria for rigor. A piece of research has to convince readers of its quality when evaluated against criteria that have been developed through contributions and agreements within the research community. This paper tackles the quality issue in phenomenographic research in three steps. First, criteria for quality in qualitative research are discussed. Second and drawing on the literature, related issues when the criteria are applied to phenomenographic studies and the ways of addressing the issues are examined. Finally, the phenomenographic process is analyzed and suggestions are made for enhancing quality at each stage of the process. New phenomenographic researchers especially will find this paper as a useful guide.

National Category
Humanities
Identifiers
urn:nbn:se:liu:diva-85177 (URN)
Available from: 2012-11-08 Created: 2012-11-08 Last updated: 2017-12-07
2. The conceptions of work in the accounting profession in the twenty-first century from the experiences of practitioners
Open this publication in new window or tab >>The conceptions of work in the accounting profession in the twenty-first century from the experiences of practitioners
2011 (English)In: Studies in Continuing Education, ISSN 0158-037X, E-ISSN 1470-126X, Vol. 33, no 2, 139-156 p.Article in journal (Refereed) Published
Abstract [en]

The accounting profession, which has commercialised its services extensively in the past two to three decades, is facing the challenges of change. An early and concerted response to the changes in the scope of work was the emphasis on developing generic skills in accounting higher education. This study recognises the relevance of accounting practitioners’ experiences of the manifestations of change in actual work situations and investigates their conceptions of accounting work. A phenomenographic approach identified practitioners’ focus of awareness on the functional, outcome and ethical aspects of accounting work. In particular, practitioners described the prevalence of ethics in all facets of their work, their autonomous position and ethical tensions. The pressures of commercialism are also reflected in their conceptions. The findings have raised concerns regarding the adequacy of the present curriculum for preparing accounting graduates for the ethical challenges of work in today's accounting profession. The relevance of developing professional values and identities as a trajectory both within and beyond university learning is advanced.

Place, publisher, year, edition, pages
Taylor and Francis, 2011
Keyword
accounting profession; ethics; professional values; professional identities; developmental trajectory
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-69939 (URN)10.1080/0158037X.2010.544524 (DOI)000291806900003 ()
Available from: 2011-08-09 Created: 2011-08-08 Last updated: 2017-12-08
3. An exploration of students' conceptions of accounting work
Open this publication in new window or tab >>An exploration of students' conceptions of accounting work
2012 (English)In: Accounting Education, ISSN 0963-9284, E-ISSN 1468-4489, Vol. 21, no 4, 323-340 p.Article in journal (Refereed) Published
Abstract [en]

This study, undertaken at an Australian university, investigates undergraduate accounting students' conceptions of accounting work and discusses the relevance of such conceptions for the work readiness of graduates. Findings based on a phenomenographic investigation show variations in students' awareness of the functional and human aspects of accounting work. This awareness ranges from seeing accounting work as being predominantly technical and routine to a keen awareness of the more complex aspects of contemporary accounting work including its ethical aspects. We argue that these findings suggest the need for new kinds of curriculum resources to develop students' conceptions of accounting work to better align them with the needs of professional practice today. It is argued that students will benefit from critically reflecting on their future professional roles in light of the profession's core values and societal obligations, especially in what are widely seen as challenging times for the accounting profession.

National Category
Humanities
Identifiers
urn:nbn:se:liu:diva-85180 (URN)10.1080/09639284.2012.661604 (DOI)
Available from: 2012-11-08 Created: 2012-11-08 Last updated: 2017-12-07
4. A comparison of practitioners' and students' conceptions of accounting work in contemporary practice
Open this publication in new window or tab >>A comparison of practitioners' and students' conceptions of accounting work in contemporary practice
2010 (English)Conference paper, Published paper (Other academic)
Abstract [en]

Changes in the nature and scope of accounting services have become a serious concern for the accounting profession, with important implications for professional socialisation and graduate work readiness. We here compare the conceptions of accounting work held by practising accountants with those held by accounting students. The data for the analyses are the outcome spaces of two separate phenomenographic investigations of practitioners' and students'conceptions of accounting work. The analyses show that both practitioners and students have identified the functional aspect of accounting work although with different emphasis on its importance. The analyses also revealed two salient differences: 1) while practitioners are acutely aware of the value-added financial outcome aspect of accounting work, this awareness is not apparent in students' conceptions, and 2) while practitioners are keenly aware of an overarching tension between the demands for value-adding services and the implication for professional ethics, students have only very inchoate conceptions of professional ethics in practice. These findings help to identify areas for development in student learning.

Keyword
professional accounting work, professional ethics, change in the accounting profession
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-85181 (URN)
Conference
2010 AFAANZ Conference 4-6 July, Christchurch, New Zealand
Available from: 2012-11-08 Created: 2012-11-08 Last updated: 2013-09-03

Open Access in DiVA

No full text

Authority records BETA

Sin, Samantha

Search in DiVA

By author/editor
Sin, Samantha
By organisation
Department of Behavioural Sciences and LearningFaculty of Arts and Sciences
Social Sciences

Search outside of DiVA

GoogleGoogle Scholar

isbn
urn-nbn

Altmetric score

isbn
urn-nbn
Total: 899 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf