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Accounting education's uncertain environments: descriptions and implications for accounting programmes and accounting education research

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  • James Rebele

Abstract

All organizations must respond to changes in their external environments so that existing competitive advantages can be maintained and new opportunities that change often brings captured. Accounting education programmes are not exempt from this basic business principle. While much has been written about how accounting education programmes must respond to changes in practice, the overlooked higher education environment is likely having a more direct and significant effect on accounting education. This paper identifies and briefly describes several components of the higher education environment, including students, faculty, and culture. How these components could affect accounting education is also addressed. Suggestions as to how several best business practices, including just-in-time and total quality management, can be used to improve accounting education are provided. The paper concludes by identifying some important research implications of accounting education's changing environments.

Suggested Citation

  • James Rebele, 2002. "Accounting education's uncertain environments: descriptions and implications for accounting programmes and accounting education research," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 3-25.
    • Handle: RePEc:taf:accted:v:11:y:2002:i:1:p:3-25
    DOI: 10.1080/09639280210153245
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    References listed on IDEAS

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    1. M. R. Mathews, 2001. "The way forward for accounting education? A comment on Albrecht and Sack 'A Perilous Future'," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 117-122.
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    Cited by:

    1. Gary Spraakman & Beverley Jackling, 2014. "A Conceptual Framework for Learning Management Accounting," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 61-81, March.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Analysis of trends in the accounting education literature (1997–2016)," Journal of Accounting Education, Elsevier, vol. 41(C), pages 1-14.
    3. Margaret Healy & Maeve McCutcheon, 2010. "Teaching with Case Studies: An Empirical Investigation of Accounting Lecturers' Experiences," Accounting Education, Taylor & Francis Journals, vol. 19(6), pages 555-567.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.

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