e-journal

Comparative research An opportunity for accounting researchers to learn from other professions

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Purpose – Although many of the problems currently being faced in accounting education have also
been expressed in educational debates within other professions such as medicine, law and architecture,
changes in accounting education policy and practice have not been greatly influenced by comparative
study of other professions. This paper aims to examine the potentiality of the comparative research
method in order to inform the future direction of accounting education.
Design/methodology/approach – Comparative methodology has been defined as “a method of
analysis that focuses on several objects of study in order to identify similarities and differences”. This
paper begins by critiquing the comparative research method before considering how comparative
research can make a contribution to research into accounting education policy and professional issues.
The extent to which comparative research has been undertaken in accounting education research is then
examined.
Findings – The potentiality of incorporating ideas from other professional education systems has not
been fully exploited in accounting education.
Research limitations/implications – This paper advocates comparing accounting education with
that in other professions. Other types of comparative research, for example, international comparisons,
are not covered in detail.
Practical implications – Accounting educators and education policy setters should be encouraged
to explore the accounting systems of similar professions to generate new ideas for change.
Originality/value – The paper discusses how comparative study, with particular reference to other
professions, can be used to inform change in accounting education policy.

Keywords Accounting education, Accountancy, Professional services

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 6 No. 2, 2010 pp. 180-199

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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