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An exploration of students' conceptions of accounting work
Linköping University, Department of Behavioural Sciences and Learning. Linköping University, Faculty of Arts and Sciences.
Sydney University, Australia.
Macquarie University, Australia.
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.

Place, publisher, year, edition, pages
2012. Vol. 21, no 4, 323-340 p.
National Category
URN: urn:nbn:se:liu:diva-85180DOI: 10.1080/09639284.2012.661604OAI: diva2:565760
Available from: 2012-11-08 Created: 2012-11-08 Last updated: 2012-11-08
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, Samantha
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Department of Behavioural Sciences and LearningFaculty of Arts and Sciences
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