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University Accounting Programs and Professional Accountancy Training: Can UK Pragmatism Inform the Australian Debate?

University Accounting Programs and Professional Accountancy Training: Can UK Pragmatism Inform... Professional accountancy training and academic accounting programs in the United Kingdom (UK) have remained resolutely separate, despite attempts at partial integration through a system of accreditation and exemptions. This is in contrast with the situation in some other countries, notably the United States (US) and until recently Australia. This paper identifies some historical reasons for their having developed in this way and for their continuing distinctiveness. We conclude that the approach is both workable and adaptable, albeit idiosyncratic, with changes occurring over time that reflect the shifting sands of market and political pressures. With six recognised accounting bodies in the UK, this ability to respond to change is important and we surmise that it would take some fundamental shift in circumstance, such as a move towards European standardisation, for a different model to prevail in the UK. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

University Accounting Programs and Professional Accountancy Training: Can UK Pragmatism Inform the Australian Debate?

Australian Accounting Review , Volume 19 (3) – Sep 1, 2009

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Publisher
Wiley
Copyright
© 2009 CPA Australia
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/j.1835-2561.2009.00062.x
Publisher site
See Article on Publisher Site

Abstract

Professional accountancy training and academic accounting programs in the United Kingdom (UK) have remained resolutely separate, despite attempts at partial integration through a system of accreditation and exemptions. This is in contrast with the situation in some other countries, notably the United States (US) and until recently Australia. This paper identifies some historical reasons for their having developed in this way and for their continuing distinctiveness. We conclude that the approach is both workable and adaptable, albeit idiosyncratic, with changes occurring over time that reflect the shifting sands of market and political pressures. With six recognised accounting bodies in the UK, this ability to respond to change is important and we surmise that it would take some fundamental shift in circumstance, such as a move towards European standardisation, for a different model to prevail in the UK.

Journal

Australian Accounting ReviewWiley

Published: Sep 1, 2009

References