Making accounting degrees fit for a university

This contribution is a commentary on the paper by Chabrak and Craig (2013) that calls for accounting pedagogy reforms that place accounting within its socio-economic context and enable students to formulate critiques and alternatives. It examines four areas pertinent to this: accounting curricula and pedagogy; accounting's relation within universities and to professional accounting institutions; student expectations; and accounting academics. The commentary concurs with the plea of Chabrak and Craig for curriculum and pedagogy reforms but notes the difficulties this faces in the UK (and possibly elsewhere) given the growing commercialisation of and competition between UK universities, and the influence of professional credentialing upon accounting academics who lack knowledge of accounting research. However, there is a public interest need, and a student and employer desire for curriculum and pedagogical reform and university teaching quality systems do not militate against this. The conclusion is that it lies with accounting academics to counter the drift of accounting degrees imitating from professional accounting courses.

► Accounting degrees in UK universities have grown but often neglect pertinent research, the public interest and reflexive learning.
► This is attributed to commercialised universities, declining resources, pressures to generate income from overseas students, satisfying students as customers, and professionally qualified teachers untrained in accounting scholarship.
► If university courses ape professional ones the rationale for accounting residing in traditional universities is questionable.
► However, they may represent what universities constituted as businesses will provide.