The interplay between teaching and academic research in the field of accounting is fascinating. This study explores the educational and technical aspects of professional accounting firms in the UK&I.
Teaching and research: Partners or competitors? (2012)
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The professional accounting curriculum, as prescribed by
professional bodies, is heavily influenced by the perceived needs of
employers.
Professional bodies are keen that their qualifications ‘future-proof’ their (new) members while preparing them to make an immediate impact on the workplace post-qualification. Two bodies in particular, ACCA and CIMA, allow students to gain significant numbers of exemptions from their qualification, if the university curriculum to be accredited is closely aligned to their own.
As most universities seek to maximise accreditation based on the perceived student demand, the university accounting curriculum has become relatively uniform and professionally-based.