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Professionalising claims and the state of the UK professional accountancy education: some evidence

Professionalising claims and the state of the UK professional accountancy education: some evidence
Professionalising claims and the state of the UK professional accountancy education: some evidence
In advancing the ‘professionalising’ claims, the UK accountancy bodies emphasise
that their members have command of practical and theoretical education, engage in
ethical conduct, serve the public interest and act in a socially responsible way.
However, such claims are routinely problematised by scandals which highlight the
highly partisan role of accounting and accountants and failures of accounting
education. Rather than undertaking a radical review of accounting education, the
professional bodies seek to rebuild confidence in accounting and their jurisdictions by
(re)affirming that accounting education is or will be devoted to producing reflective
accountants through educational processes focused on sound education, principles,
ethics, professional scepticism, lifelong learning opportunities, distinguishing between
private and public interest and serving the public interest. These promises presuppose
that students on professional accounting courses are exposed to such values. To
advance the debate, this paper examines a number of financial accounting, auditing
and management accounting books and finds that beyond a technical and instrumental
view of accounting, there is little discussion of theories, principles, ethics, public
interest, globalisation, scandals or social responsibility to produce socially reflective
accountants
scandals, professional accountancy education, ethics, socialresponsibility, public interest
CRAAG-05-09
University of Southampton
Agrizzi, Dila
bf4dd7b5-e685-45ca-90d8-a3e00a232401
Sikka, Prem
881fa623-e74c-45b4-b3ac-ed8297a8bb57
Haslam, Colin
7c38e69c-bae4-4fd0-9d16-9b387d24a39b
Kyriacou, Orthodoxia
39e9af22-8577-45c7-9dc9-60303ef1fafc
Agrizzi, Dila
bf4dd7b5-e685-45ca-90d8-a3e00a232401
Sikka, Prem
881fa623-e74c-45b4-b3ac-ed8297a8bb57
Haslam, Colin
7c38e69c-bae4-4fd0-9d16-9b387d24a39b
Kyriacou, Orthodoxia
39e9af22-8577-45c7-9dc9-60303ef1fafc

Agrizzi, Dila, Sikka, Prem, Haslam, Colin and Kyriacou, Orthodoxia (1970) Professionalising claims and the state of the UK professional accountancy education: some evidence (Discussion Papers in Centre for Research in Accounting, Accountability and Governance, CRAAG-05-09) Southampton, UK. University of Southampton 34pp.

Record type: Monograph (Discussion Paper)

Abstract

In advancing the ‘professionalising’ claims, the UK accountancy bodies emphasise
that their members have command of practical and theoretical education, engage in
ethical conduct, serve the public interest and act in a socially responsible way.
However, such claims are routinely problematised by scandals which highlight the
highly partisan role of accounting and accountants and failures of accounting
education. Rather than undertaking a radical review of accounting education, the
professional bodies seek to rebuild confidence in accounting and their jurisdictions by
(re)affirming that accounting education is or will be devoted to producing reflective
accountants through educational processes focused on sound education, principles,
ethics, professional scepticism, lifelong learning opportunities, distinguishing between
private and public interest and serving the public interest. These promises presuppose
that students on professional accounting courses are exposed to such values. To
advance the debate, this paper examines a number of financial accounting, auditing
and management accounting books and finds that beyond a technical and instrumental
view of accounting, there is little discussion of theories, principles, ethics, public
interest, globalisation, scandals or social responsibility to produce socially reflective
accountants

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CRAAG-05-09.pdf - Version of Record
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More information

Published date: 1 January 1970
Additional Information: Later published as Sikka, P., Haslam, C., Kyriacou, O., & Agrizzi, D. (2007). Professionalising claims and the state of UK professional accountancy education: some evidence. Accounting Education, 16(1), 3-21. DOI: 10.1080/09639280601150921
Keywords: scandals, professional accountancy education, ethics, socialresponsibility, public interest
Organisations: Management

Identifiers

Local EPrints ID: 37022
URI: http://eprints.soton.ac.uk/id/eprint/37022
PURE UUID: b7cd6e7d-cbb7-4e8a-9554-c921b5f04640

Catalogue record

Date deposited: 10 Jul 2006
Last modified: 17 Jul 2017 15:43

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Contributors

Author: Dila Agrizzi
Author: Prem Sikka
Author: Colin Haslam
Author: Orthodoxia Kyriacou

University divisions

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