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The conceptions of work in the accounting profession in the twenty-first century from the experiences of practitioners
Linköping University, Department of Behavioural Sciences and Learning. Linköping University, Faculty of Arts and Sciences.
Conservatorium of Music, Sydney University, Australia.
Linköping University, Faculty of Educational Sciences. Linköping University, Department of Behavioural Sciences and Learning, Studies in Adult, Popular and Higher Education.
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. Vol. 33, no 2, 139-156 p.
Keyword [en]
accounting profession; ethics; professional values; professional identities; developmental trajectory
National Category
Social Sciences
URN: urn:nbn:se:liu:diva-69939DOI: 10.1080/0158037X.2010.544524ISI: 000291806900003OAI: diva2:433141
Available from: 2011-08-09 Created: 2011-08-08 Last updated: 2015-11-30
In thesis
1. An investigation of practitioners' and students' conceptions of accounting work
Open this publication in new window or tab >>An investigation of practitioners' and students' conceptions of accounting work
2011 (English)Doctoral thesis, comprehensive summary (Other academic)
Alternative title[sv]
En studie av praktikers och studenters uppfattningar av redovisnings arbete
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.
Linköping Studies in Behavioural Science, ISSN 1654-2029 ; 157
Accounting profession, accounting higher education, conceptions of accounting work, professional ethics, generic skills, learning trajectory, Redovisningsprofession, redovisning högre utbildning, uppfattningar av redovisningsarbete, professionell etik, generiska färdigheter, lärandebanor
National Category
Social Sciences
urn:nbn:se:liu:diva-69602 (URN)978-91-7393-174-8 (ISBN)
Public defence
2011-05-19, Eklundska salen (I:101), Hus I, Campus Valla, Linköpings Universitet, Linköping, 13:00 (English)
Available from: 2011-07-05 Created: 2011-07-05 Last updated: 2014-10-08Bibliographically approved

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Sin, SamanthaDahlgren, Lars-Ove
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Department of Behavioural Sciences and LearningFaculty of Arts and SciencesFaculty of Educational SciencesStudies in Adult, Popular and Higher Education
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