A comparison of practitioners' and students' conceptions of accounting work in contemporary practice
2010 (English)Conference paper (Other academic)
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.
Place, publisher, year, edition, pages
professional accounting work, professional ethics, change in the accounting profession
National CategorySocial Sciences
IdentifiersURN: urn:nbn:se:liu:diva-85181OAI: oai:DiVA.org:liu-85181DiVA: diva2:565763
2010 AFAANZ Conference 4-6 July, Christchurch, New Zealand