Please use this identifier to cite or link to this item:
https://hdl.handle.net/1959.11/29113
Title: | Accreditation without Impact: The Case of Accreditation by Professional Accounting Bodies in Australia | Contributor(s): | Timpson, Mel (author); Bayerlein, Leopold (author) | Publication Date: | 2021 | Early Online Version: | 2020-06-03 | DOI: | 10.1111/auar.12303 | Handle Link: | https://hdl.handle.net/1959.11/29113 | Abstract: | Australian tertiary accounting education relies on a variety of accreditation processes to develop, manage and assure the learning outcomes of students. This research focuses on the impact of professional accounting body accreditation on Australian higher education providers (HEPs). It explores the process and rigour with which HEPs utilise the objectives and standards within this accreditation process to evaluate and improve their degree programs. This research uses interview data with HEP staff who have led accreditation processes of bachelor-level accounting degrees. Data were analysed using a narrative framework to establish a range of discourses that explore the engagement of HEPs with: the process; the level of trust HEP staff have in the process; and the processes' benefits. This research demonstrates that the current accreditation process does not achieve its stated outcomes and is unable to improve the alignment of student learning with professional expectations. Professional body accreditation fails to achieve its objectives because HEPs consider accreditation to be a 'tick‐box' process without consequence and are mistrustful of the veracity of several aspects within the process. Building on these findings, this research provides insights into the challenges associated with accreditation and explores how a previously impactful accreditation process has become largely inconsequential. | Publication Type: | Journal Article | Source of Publication: | Australian Accounting Review, 96(31), p. 22-34 | Publisher: | Wiley-Blackwell Publishing Asia | Place of Publication: | Australia | ISSN: | 1835-2561 1035-6908 |
Fields of Research (FoR) 2008: | 150303 Corporate Governance and Stakeholder Engagement 150313 Quality Management 130103 Higher Education |
Fields of Research (FoR) 2020: | 390303 Higher education 350715 Quality management 350799 Strategy, management and organisational behaviour not elsewhere classified |
Socio-Economic Objective (SEO) 2008: | 930502 Management of Education and Training Systems 930503 Resourcing of Education and Training Systems 930599 Education and Training Systems not elsewhere classified |
Socio-Economic Objective (SEO) 2020: | 160301 Assessment, development and evaluation of curriculum 160102 Higher education 160204 Management, resources and leadership |
Peer Reviewed: | Yes | HERDC Category Description: | C1 Refereed Article in a Scholarly Journal |
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Appears in Collections: | Journal Article UNE Business School |
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