The market in which accounting professionals currently operate is becoming increasingly complex. Global demands, increased technology and a rapidly evolving business environment with new forms of value creation have caused increased pressure on accounting professionals to provide a broader service encompassing a progressively diverse range of stakeholders. Such a changing, complex and integrated environment demands a holistic conceptualisation of the accounting profession. In order to develop an integrated perspective, we believe accounting higher education programs need to be designed in a way that focuses on the developmental process of a professional accountant, within adopted pedagogical frameworks. We (along with the accounting profession) strongly believe that by placing an emphasis on what it means to become an accounting professional and an acceptance that this is a transitional process that requires critical development and attention we are more likely to facilitate enhanced learning outcomes that develop key graduate capabilities in our accounting students. We have designed and constructed our comprehensive professional portfolio of activities and discussion, with a key focus on such graduate capabilities, in high demand from the accounting profession. These include:
- Critical, Analytical and Integrative Thinking
- Problem Solving and Research Capability
- Socially and Environmentally Active and Responsible
- Capable of Professional and Personal Judgement and Initiative
Questions:
- Contextual appreciation and awareness of assumptions
How does politics and regulation affect the conceptions of the members of the group about the future of the role of accounting? You can draw on material from tutorial activities and other supporting material.
In this question, students are to detail relevant theoretical positions, challenges, risks and issues relating to the political and regulatory input that advises accounting in the world, and may use examples to justify reasoning.
- Developing own perspective or position
How has perspective of accounting changed while studying ACCG399 for the members of the group? In answering this question you are required to justify your response and refer to at least one activity in each of any 4 chosen tutorials, and any other relevant additional sources.
In answering this question, students can draw on their knowledge and understanding of accounting, the accounting profession and institutions in the world, use examples to justify reasoning, and should utilise their own experiences, critique, interpretation and viewpoints.
- Supporting data/evidence
Looking back at tutorial activities, how might accounting frameworks need to change in order to support our future societies? Justify your argument with evidence.
This section tests student’s ability to search, select, identify, examine, evaluate and form opinion on evidence relating to the need and ability for development and changes to accounting to better support future societies.
- Case study reflection
With reference to the film Frackman, http://multisearch.mq.edu.au/MQ:PC_PLUS_LOCAL:MQ_ALMA51165127670002171
draw a parallel between social context and accounting. Is accounting helpful or harmful?
