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A comparison of practitioners' and students' conceptions of accounting work in contemporary practice
Linköping University, Department of Behavioural Sciences and Learning. Linköping University, Faculty of Arts and Sciences.
Macquarie University.
Linköping University, Department of Behavioural Sciences and Learning, Education and Adult Learning. Linköping University, Faculty of Educational Sciences.ORCID iD: 0000-0001-5066-8728
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.

Place, publisher, year, edition, pages
2010.
Keyword [en]
professional accounting work, professional ethics, change in the accounting profession
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:liu:diva-85181OAI: oai:DiVA.org:liu-85181DiVA: diva2:565763
Conference
2010 AFAANZ Conference 4-6 July, Christchurch, New Zealand
Available from: 2012-11-08 Created: 2012-11-08 Last updated: 2013-09-03
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.
Series
Linköping Studies in Behavioural Science, ISSN 1654-2029 ; 157
Keyword
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
Identifiers
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)
Supervisors
Available from: 2011-07-05 Created: 2011-07-05 Last updated: 2014-10-08Bibliographically approved

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Sin, SamanthaAbrandt Dahlgren, Madeleine

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