Market relevance of university accounting programs: Evidence from Australia

Peipei Pan and Hector Perera

Accounting Forum, 2012, vol. 36, issue 2, 91-108

Abstract: The quality of university accounting programs has been the subject of discussion and debate among researchers, practicing arms of the accounting profession and international accounting bodies for a long time. More recently, the International Accounting Education Standards Board (IAESB) stated in its Strategic and Operational Plan, 2007–2009 that the development and enhancement of accounting education could largely help strengthen the accounting profession (IFAC, 2007a). This comment was no doubt aimed at the need to regain some of the lost confidence in the accounting profession in recent years. The current study focuses on the issue of whether Australian universities produce accounting graduates with market expected knowledge, skills and competencies. Market expectations were identified by surveying employers of accounting graduates in a major metropolitan area in Australia. Focusing on an analysis of the undergraduate accounting program of a prominent university in Australia, the study provides evidence that the existing university accounting programs may not always be in line with the market expectations due to some inconsistencies of program structure and emphasis. The findings of this study have implications for professional accounting bodies, accounting educators and students, and researchers.

Date: 2012
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DOI: 10.1016/j.accfor.2011.11.001

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