IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v24y2013i2p113-119.html

Accounting curriculum reform? The devil is in the detail

Author

Listed:
  • Carmona, Salvador

Abstract

Chabrak and Craig's paper (2013) draws on a number of assumptions that require qualification. In particular, I focus on the following aspects: (i) purpose of reform, (ii) faculty, (iii) students, (iv) degree in management/accounting, and (v) educational materials. In retrospect, calls for the reform of the accounting curriculum have been rather unsuccessful. Therefore rather than waiting for the implementation of some “grand” reform, I encourage an individual approach to this important issue. In this regard, the commentary concludes with some specific suggestions to instill critical thinking in accounting students.

Suggested Citation

  • Carmona, Salvador, 2013. "Accounting curriculum reform? The devil is in the detail," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 113-119.
    • Handle: RePEc:eee:crpeac:v:24:y:2013:i:2:p:113-119
    DOI: 10.1016/j.cpa.2012.03.004
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S104523541200069X
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2012.03.004?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Nieves Carrera & Salvador Carmona & Isabel Gutiérrez, 2008. "Human capital, age and job stability: Evidence from Spanish certified auditors (1976–1988)," Accounting and Business Research, Taylor & Francis Journals, vol. 38(4), pages 295-312.
    2. Revsine, Lawrence, 2002. "Enron: sad but inevitable," Journal of Accounting and Public Policy, Elsevier, vol. 21(2), pages 137-145.
    3. Nihel Chabrak & Russell Craig, 2013. "Student imaginings, cognitive dissonance and critical thinking," Post-Print hal-02402316, HAL.
    4. Dambrin, Claire & Lambert, Caroline, 2012. "Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 1-16.
    5. Nieves Carrera & Isabel Gutierrez & Salvador Carmona, 2001. "Gender, the state and the audit profession: evidence from Spain (1942-88)," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 803-815.
    6. Low, Mary & Davey, Howard & Hooper, Keith, 2008. "Accounting scandals, ethical dilemmas and educational challenges," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 222-254.
    7. Claire Dambrin & Caroline Lambert, 2012. "Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy," Post-Print hal-00687845, HAL.
    8. Chabrak, Nihel & Craig, Russell, 2013. "Student imaginings, cognitive dissonance and critical thinking," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 91-104.
    9. Ocampo-Gómez, Elizabeth & Ortega-Guerrero, Juan C., 2013. "Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 145-153.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lehman, Cheryl R., 2013. "Knowing the unknowable and contested terrains in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 136-144.
    2. Ocampo-Gómez, Elizabeth & Ortega-Guerrero, Juan C., 2013. "Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 145-153.
    3. Graham, Cameron, 2013. "Teaching accounting as a language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 120-126.
    4. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    5. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    6. Boyce, Gordon & Greer, Susan, 2013. "More than imagination: Making social and critical accounting real," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 105-112.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ocampo-Gómez, Elizabeth & Ortega-Guerrero, Juan C., 2013. "Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 145-153.
    2. Lehman, Cheryl R., 2019. "Reflecting on now more than ever: Feminism in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    3. Boyce, Gordon & Greer, Susan, 2013. "More than imagination: Making social and critical accounting real," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 105-112.
    4. Lehman, Cheryl R., 2013. "Knowing the unknowable and contested terrains in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 136-144.
    5. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.
    6. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    7. Bootsma, Michael & Sander, Kayla & Bagwell, Jennifer & Janvrin, Diane J., 2025. "Nurturing leaders: Examining the impact of collegiate women in business organizations," Journal of Accounting Education, Elsevier, vol. 72(C).
    8. Andrzej Piosik & Marzena Strojek-Filus & Aleksandra Sulik-Górecka & Aleksandra Szewieczek, 2019. "Gender and Age as Determinants of Job Satisfaction in the Accounting Profession: Evidence from Poland," Sustainability, MDPI, vol. 11(11), pages 1-24, May.
    9. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    10. Ashley, Louise & Empson, Laura, 2016. "Convenient fictions and inconvenient truths: Dilemmas of diversity at three leading accountancy firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 76-87.
    11. Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022. "Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management," Journal of Business Ethics, Springer, vol. 177(2), pages 233-260, May.
    12. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    13. Baker, Darren T & Brewis, Deborah N, 2020. "The melancholic subject: A study of self-blame as a gendered and neoliberal psychic response to loss of the ‘perfect worker’," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    14. Amondarain, Josune & Aldazabal, M. Edurne & Espinosa-Pike, Marcela, 2023. "Gender differences in the auditing stereotype and their influence on the intention to enter the profession," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    15. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, vol. 9(1), pages 1-23, December.
    16. Mehdi Nekhili & Fahim Javed & Haithem Nagati & Riadh Manita, 2023. "Homophily versus monitoring : Do all female board directors drive the gender assignment of audit partners?," Post-Print hal-04325648, HAL.
    17. Chiara Oppi & Caterina Cavicchi & Emidia Vagnoni, 2021. "The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education," Sustainability, MDPI, vol. 13(4), pages 1-23, February.
    18. Ogharanduku, Bridget Efeoghene & Jackson, William J. & Paterson, Audrey S., 2021. "Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    19. Haines-Doran, Tom, 2022. "Critical accounting scholarship and social movements: The case of rail privatisation in Britain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    20. Stephan Pühringer & Lukas Bäuerle, 2018. "What economics education is missing: the real world," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 46(8), pages 977-991, September.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:24:y:2013:i:2:p:113-119. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.