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Bridging the Gap between Tertiary Education and Work: A Model of Situated Learning in Accountancy Trevor Stanley B. Com. (Qld), Dip. Ed. (Qld), M. Sc. (Griffith) Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy Centre for Learning Innovation Faculty of Education Queensland University of Technology March 2010

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Page 1: Bridging the Gap between Tertiary Education and Work: A ... · ii ABSTRACT Bridging the Gap between Tertiary Education and Work: A Model of Situated Learning in Accountancy In professions

Bridging the Gap between Tertiary Education

and Work: A Model of Situated Learning in

Accountancy

Trevor Stanley B. Com. (Qld), Dip. Ed. (Qld), M. Sc. (Griffith)

Submitted in fulfilment of the requirements for the degree of

Doctor of Philosophy

Centre for Learning Innovation

Faculty of Education

Queensland University of Technology

March 2010

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KEYWORDS

Accounting education, situated learning, work placements

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ABSTRACT

Bridging the Gap between Tertiary Education and Work: A Model of Situated

Learning in Accountancy

In professions such as teaching, health sciences (medicine, nursing, allied health), and

built environment (engineering), significant work-based learning through practica is an

essential element before graduation. However, there is no such requirement in

Accountancy. This thesis reports the findings of a qualitative case study of the

development and implementation of a Workplace Learning Experience Program in

Accountancy at the Queensland University of Technology (QUT) in Australia. The case

study of this intervention, based on sociocultural learning theory, provides the grounds

for the development of a new model of teaching and learning for accounting education.

The survey and interview-based study documents the responses of two cohorts of

university students and a group of employers to a work placement program. The study

demonstrates that a 100 hour work placement in Accountancy has elements that enhance

student learning. It demonstrates the potential value of the application of sociocultural

theories of learning, especially the concept of situated learning involving legitimate

peripheral participation (Lave & Wenger, 1991). This research establishes the

theoretical base for a paradigm shift for the Accountancy profession to acknowledge

work placements prior to graduation as a major element of learning. It is argued that the

current model of accounting education requires reform to better align university and

workplace learning.

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TABLE OF CONTENTS

Keywords ................................................................................................................................ i

Abstract ................................................................................................................................. ii

Table of Contents ................................................................................................................. iii

List of Figures ..................................................................................................................... vii

List of Tables ...................................................................................................................... viii

List of Abbreviations ............................................................................................................. ix

Statement of Original Authorship .......................................................................................... x

Acknowledgments ................................................................................................................. xi

CHAPTER 1 INTRODUCTION ....................................................................................... 1

1.1 Background ................................................................................................................. 1

1.2 Current Research in the Field ...................................................................................... 2

1.3 Motivation ................................................................................................................... 6

1.4 Research Problem and Questions ................................................................................ 7

1.5 Summary ..................................................................................................................... 8

CHAPTER 2 THE FOUNDATIONS OF ACCOUNTING EDUCATION ................. 10

2.1 Introduction ............................................................................................................... 10

2.2 Traditional Model of Accounting Education circa 1990 ........................................... 11

2.3 Contemporary Model of Accounting Education circa 2009 ..................................... 26

2.4 Summary ................................................................................................................... 52

CHAPTER 3 BUILDING A SOCIOCULTURAL FRAMEWORK FOR

ACCOUNTING EDUCATION ......................................................................................... 55

3.1 Introduction ............................................................................................................... 55

3.2 Sociocultural (Neo-Vygotskian) Theories of Learning ............................................. 55

3.3 Rogoff‘s Sociocultural Theory of Learning .............................................................. 56

3.4 Lave and Wenger‘s Legitimate Peripheral Participation in Communities of

Practice ...................................................................................................................... 68

3.5 Situated Learning: A Workplace Experience ............................................................ 81

3.6 Authentic Achievement ............................................................................................. 83

3.7 Literature on Work Experience Placements/Practica/Internships in Accounting

Education ................................................................................................................... 87

3.8 Literature to Guide the Development of the Work Experience Program at QUT .... 92

3.9 Guiding Principles for the Work Experience Program Based on the Literature ....... 96

3.10 Conclusion ................................................................................................................. 97

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3.11 Summary ................................................................................................................. 101

CHAPTER 4 METHODOLOGY OF THE STUDY .................................................... 102

4.1 Statement of Standpoint .......................................................................................... 102

4.2 Statement of Problem .............................................................................................. 102

4.3 Method .................................................................................................................... 104

4.4 Design ..................................................................................................................... 108

4.5 Summary ................................................................................................................. 125

CHAPTER 5 WORKPLACE LEARNING EXPERIENCE PROGRAM

IMPLEMENTATION ...................................................................................................... 127

5.1 Introduction ............................................................................................................. 127

5.2 The Workplace Learning Experience Program in Accountancy at QUT................ 128

5.3 Evaluation ............................................................................................................... 142

5.4 Summary ................................................................................................................. 148

CHAPTER 6 FINDINGS: THE EXPERIENCES OF THE 2008 STUDENT

COHORT .......................................................................................................................... 150

6.1 Introduction ............................................................................................................. 150

6.2 Survey Results: The 2008 Student Cohort as a Whole ........................................... 151

6.3 Theme 1: Work Placement Experienced by Students as a Real World Office

Environment Activity .............................................................................................. 155

6.4 Theme 2: Work Placement Experienced by Students as an Interpersonal Activity 160

6.5 Theme 3: Work Placement Experienced by Students as a Task Oriented Activity 165

6.6 Theme 4: Work Placement Experienced by Students as a Relating Theory to

Practice Activity ...................................................................................................... 172

6.7 Theme 5: Work Placement Experienced by Students as a Time Management and

Accountability Activity ........................................................................................... 175

6.8 Theme 6: Work Placement Experienced by Students as a Learning Activity ........ 178

6.9 Theme 7: Work Placement Experienced by Students as a Specific Language

Application Activity ................................................................................................ 180

6.10 Theme 8: Work Placement Experienced by Students as an Information

Technology (IT) Application Activity .................................................................... 181

6.11 Theme 9: Work Placement Experienced by Students as a Procedural Activity ..... 184

6.12 Theme 10: Work Placement Experienced as a Mutual Reciprocal Professional

Activity .................................................................................................................... 187

6.13 Theme 11: Work Placement Experienced by Students as a Future Career Path

Activity .................................................................................................................... 188

6.14 Theme 12: Is Work Placement an Essential Aspect of an Accountancy Degree? ... 190

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6.15 Evaluation ............................................................................................................... 192

6.16 Summary of Findings .............................................................................................. 195

CHAPTER 7 FINDINGS: THE EXPERIENCES OF THE 2007 GRADUATE

COHORT .......................................................................................................................... 202

7.1 Introduction ............................................................................................................. 202

7.2 Survey Results: The 2007 Graduate Cohort as a Whole ......................................... 203

7.3 Theme 1: Work Placement Experienced by Graduates as a Real World Office

Environment Activity .............................................................................................. 206

7.4 Theme 2: Work Placement Experienced by Graduates as an Interpersonal

Activity .................................................................................................................... 208

7.5 Theme 3: Work Placement Experienced by Graduates as a Task Oriented

Activity .................................................................................................................... 211

7.6 Theme 4: Work Placement Experienced by Graduates as a Relating Theory to

Practice Activity ...................................................................................................... 214

7.7 Theme 5: Work Placement Experienced by Graduates as a Time Management

and Accountability Activity .................................................................................... 216

7.8 Theme 6: Work Placement Experienced by Graduates as a Learning Activity ...... 217

7.9 Theme 7: Work Placement Experienced by Graduates as a Specific Language

Application Activity ................................................................................................ 218

7.10 Theme 8: Work Placement Experienced by Graduates as an Information

Technology (IT) Application Activity .................................................................... 219

7.11 Theme 9: Work Placement Experienced by Graduates as a Procedural Activity ... 221

7.12 Theme 10: Work Placement as a Mutual Reciprocal Professional Activity ........... 222

7.13 Theme 11: Work Placement Experienced by Graduates as a Future Career Path

Activity .................................................................................................................... 222

7.14 Theme 12: Did the Work Placement Help in the Transition from University to

Work? ...................................................................................................................... 224

7.15 Theme 13: Is a Work Placement an Essential Aspect of an Accountancy Degree? 225

7.16 Evaluation ............................................................................................................... 229

7.17 Summary of Findings .............................................................................................. 232

CHAPTER 8 FINDNGS: THE EXPERIENCES OF THE EMPLOYERS

COHORT .......................................................................................................................... 236

8.1 Introduction ............................................................................................................. 236

8.2 Theme 1: Work Placement as a Mutual Reciprocal Professional Activity ............. 237

8.3 Theme 2: Why Students Would Do a Work Placement - Real World Office

Environment and Interaction with People ............................................................... 241

8.4 Theme 3: The Importance of Tasks ........................................................................ 243

8.5 Theme 4: The Importance of Timeliness, Accuracy and Accountability ............... 246

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8.6 Theme 5: The Importance of Processes and Systems ............................................. 248

8.7 Theme 6: Relating Theory to Practice .................................................................... 250

8.8 Theme 7: An Aid in Reassuring the Students About Accounting .......................... 253

8.9 Theme 8: The Cost of Providing the Work Placement .......................................... 254

8.10 Theme 9: A Staff Mentoring Opportunity .............................................................. 255

8.11 Theme 10: The Future Role of Work Placements in Accounting Education Prior

to Graduation ........................................................................................................... 256

8.12 Evaluation ............................................................................................................... 258

8.13 Summary of Findings .............................................................................................. 259

CHAPTER 9 ANALYSIS AND CONCLUSIONS ....................................................... 265

9.1 Introduction ............................................................................................................. 265

9.2 Analysis ................................................................................................................... 270

9.3 Conclusions ............................................................................................................. 289

9.4 Limitations .............................................................................................................. 295

9.5 Future Research ....................................................................................................... 295

9.6 Implications ............................................................................................................. 297

REFERENCES ................................................................................................................. 306

APPENDICES .................................................................................................................. 317

Appendix A Generic Skills ................................................................................................ 317

Appendix B Student Manual .............................................................................................. 319

Appendix C Workplace Supervisor‘s Manual ................................................................... 331

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LIST OF FIGURES

Figure 5.1 Supervisor‘s Report .................................................................................137

Figure 6.1 Two Zones of Student Learning in Accounting ......................................155

Figure 6.2 Main Themes for 2008 Students .............................................................196

Figure 7.1 Main Themes for 2007 Graduates ...........................................................233

Figure 8.1 Main Themes for Employers ...................................................................260

Figure 9.1 The New Model of Accounting Education - Two Zones of

Student Learning involved in Pre-Graduation Preparation for

the Accountancy Profession ....................................................................303

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LIST OF TABLES

Table 2.1 Traditional Model of Accounting Education circa 1990 ......................... 25

Table 2.2 Evidence of Skills Development ............................................................. 36

Table 2.3 Faculty Use and Feelings About Various Pedagogical Approaches ....... 38

Table 2.4 Contemporary Model of Accounting Education circa 2009 ................... 50

Table 4.1 Interview Questions: 2008 Students Who Had Just Completed

the Program .............................................................................................111

Table 4.2 2008 Student Survey ...............................................................................113

Table 4.3 2008 Student Final Report Requirements ...............................................117

Table 4.4 Interview Questions: Graduates Who Completed the Program in 2007

and Participated in Accounting Work .....................................................118

Table 4.5 2007 Graduate Survey .............................................................................120

Table 4.6 Interview Questions: Employers .............................................................121

Table 5.1 Student Feedback for QUT Work Experience Program 2002 to 2006 ...144

Table 5.2 Results from Student Evaluation of Unit (SEU) 2005 and 2006

AYB338 Accountancy Workplace Learning Experience .......................146

Table 5.3 Employer Survey 2002 to 2006 ...............................................................147

Table 6.1 Characteristics of the 28 Accountancy Work Placement

Students in 2008 ......................................................................................152

Table 6.2 Accountancy Work Placement 2008 Student Survey Results .................153

Table 6.3 Workplace Tasks Performed by the 2008 Students ................................166

Table 6.4 Software Used by 2008 Students ............................................................182

Table 7.1 Characteristics of the 15 Graduates in 2007 ............................................204

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LIST OF ABBREVIATIONS

AAA

American Accounting Association

AAANZ Accounting Association of Australia and New Zealand (now

AFAANZ)

ABDC Australian Business Deans Council

AECC Accounting Education Change Commission

AFAANZ Accounting & Finance Association of Australia and New Zealand

AICPA American Institute of Certified Public Accountants

ALTC Australian Learning & Teaching Council (formerly Carrick

Institute)

CPD Continuing Professional Development

DEET Department of Employment, Education and Training

DEST Department of Education, Science and Technology

FASB Financial Accounting Standards Board

IAESB International Accounting Education Standards Board

ICAA Institute of Chartered Accountants in Australia

IES International Education Standards

IFAC International Federation of Accountants

IPE Initial Professional Education

IRS Internal Revenue Service (US)

QUT Queensland University of Technology, Brisbane, Australia

SWE Supervised Work Experience

WIL Work Integrated Learning

ZPD Zone of Proximal Development

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STATEMENT OF ORIGINAL AUTHORSHIP

The work contained in this thesis has not been previously submitted to meet

requirements for an award at this or any other higher education institution. To the best

of my knowledge and belief, the thesis contains no material previously published or

written by another person except where due reference is made.

Signature: _________________________

Date: _________________________

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ACKNOWLEDGMENTS

I would like to express my great appreciation to my supervisors, Allan Luke and John

Lidstone, who inspired me and made the preparation of this thesis such a fulfilling and

rewarding experience. Their vision, wisdom and insightful comments helped me to

achieve this goal. One could not hope to have better supervisors for such a scholarly

endeavour.

To my wife Robyn and daughter Erin, words are not enough to express my thanks for

your tremendous encouragement, patience and support. You were always there when

needed and I offer you my deepest, heartfelt gratitude.

Finally, I would like to thank my mother and father, Pat and Bert, who were such great

parents and instilled in me the desire to always do my very best.

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Chapter 1: Introduction 1

CHAPTER 1

INTRODUCTION

1.1 Background

Since World War II, tertiary study in many western English-speaking countries has

moved increasingly towards a model based on professional applications in the

workplace. In professions such as teaching, the health sciences, and built environment,

practica covering long periods of work-based learning are essential elements of

undergraduate education in preparation for full-time employment (Universities

Australia, 2008). A diverse range of work-based models has been devised but there is a

consensus in these fields on the necessity for work-based learning: a formal

apprenticeship in an authentic workplace.

In these western English-speaking countries, various approaches have been adopted in

preparing and educating accountants, with Mathews (2001a) comparing the approaches

in Australia, New Zealand, Canada, United Kingdom and the US. Unlike developments

in other professions, Accountancy in Australia requires a three year degree and

traditionally does not entail work-based learning as a prescribed condition of

undergraduate education. Many universities in Australia do not offer Accountancy work

experience to their students. Typical programs in the US involve five years of university

study, but similarly do not include a requirement for work-based learning.

This thesis examines the viability of workplace learning in Accountancy for students

and employers. It is a qualitative case study of the development and implementation of a

Workplace Learning Experience Program in Accountancy at the Queensland University

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of Technology (QUT) in Australia. Using interview data and student work examples, it

describes the experiences of a cohort of third-year accounting students enrolled in 2008

in a unit/subject with a major work-based learning component. Interview data from

graduates who undertook the workplace learning the previous year in 2007 and who are

now active in professional workplaces, and employers, is also presented. The case

study of this intervention in traditional accounting education provides grounds for the

development of a new model of teaching and learning.

1.2 Current Research in the Field

In terms of accounting education, three major reports have been issued. The first major

development was the formation of the Accounting Education Change Commission

(hereafter, AECC) in 1989 in the US (Sundem, 1999). According to Sundem and

Williams (1992), the AECC was formed as a catalyst for change in improving the

academic preparation of accountants not only in the US but also in Europe and the rest

of the world. The AECC‘s 1990 Position Statement Number One: Objectives of

Education for Accountants, hereafter referred to as the Position Statement, stated ―the

need for changes has arisen because accounting programs have not kept pace with the

dynamic, complex, expanding, and constantly changing profession for which students

are being educated‖ (AECC, 1990, p. 1).

This Position Statement also outlines the objectives of education for accountants, with

the overriding objective being ―to teach students to learn on their own. Therefore,

accounting programs should not focus primarily on preparation for professional

examinations … Students must be active participants in the learning process, not

passive recipients of information‖ (AECC, 1990, p. 1).

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Chapter 1: Introduction 3

In 1990, a second major report on accounting education was published in Australia.

Entitled Accounting in Higher Education: Report of the Review of the Accounting

Discipline in Higher Education (Mathews, 1990), it was commissioned by the then

Australian federal government‘s Department of Employment, Education and Training

(DEET). This report pointed out that there was little doubt that the quality of

accounting education ―has been deteriorating‖ with undue growth in the size of

lectures and tutorial classes, reduced student contact hours, reduced interaction

between teachers and students and a general movement away from small group

teaching (Mathews, pp. 205-206).

The report also documented criticisms by employers, students and graduates including:

the use of lectures to present factual material instead of developing concepts,

arguments and methods of analysis; an overbearing concern with technical material

and procedures; a lack of relevance of many lectures to accounting practice and

organisations; and the use of tutorials to give solutions to problems rather than to

discuss issues and develop oral communication skills (Mathews, 1990).

The third major report was jointly undertaken by the American Accounting

Association, the American Institute of Certified Public Accountants, the Institute of

Management Accountants and all of the ‗Big 5‘ (now the ‗Big 4‘) accounting firms,

who released a monograph by Albrecht and Sack (2000) entitled Accounting

Education: Charting the Course Through a Perilous Future. The title of this report

sounded alarm bells about accounting education in the US. The report was very critical

of the education models stating that little change had been made in the last 20 or 30

years. They outlined problems with the pedagogy, which included too much emphasis

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on memorization, too much lecturing and reliance on textbooks, and not enough out-

of-classroom experiences (Albrecht & Sack, 2000).

All of these reports questioned the prevailing model of accounting education. What is

striking is the apparent lack of consideration of underlying assumptions about learning.

In the field of psychology, behaviourists (e.g., Skinner, 1968) and cognitive theorists

(e.g., Gagné, 1976) propose that learning readily occurs in context, but then requires

the transfer of training to new contexts of application. In contrast, sociocultural

psychologists have drawn upon the work of Vygotsky (1978, 1981) to demonstrate that

learning optimally takes place in situ. Neo-Vygotskians such as Rogoff, and Lave and

Wenger have built upon the work of Vygotsky. Rogoff (1990, 1995) applied her

―apprenticeship in thinking‖ to children‘s cognitive development and developed

concepts such as apprenticeship, guided participation, and participatory appropriation.

These referred to the social relations of particular learning contexts.

Lave and Wenger (1991) extended the model of school learning to reconsider adult

learning in the contexts of industrial and workplace change. Their seminal work

developed such concepts as situated learning, communities of practice and legitimate

peripheral participation. Lave and Wenger (p. 93) argued that being situated and

engaging in practice was so important that it ―may well be a condition for the

effectiveness of learning.‖ In a major work in educational psychology, Brown, Collins

and Duguid (1989, p. 32) further stated that ―knowledge is situated, being in part a

product of the activity, context, and culture in which it is developed and used.‖ This is

a central premise in the field of sociocultural psychology: a theory of mind that

explains learning and cognition by reference to human activity, tool use, social

relations and cultural contexts.

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Chapter 1: Introduction 5

In terms of accounting education literature, there is a substantial gap in the area of

workplace learning in university courses. Beck and Halim (2008) examined a sample

of 250 accounting students in Singapore who had completed an eight week internship.

To emphasise the lack of research in regards to students, they stated:

Despite the increasing use of internships in accounting education and the

benefits associated with them, there is a paucity of research into the impact of

internships on accounting students. In the area of accounting education, the

great majority of scholarly research concentrates on ‗think pieces‘ on the

value of internships, and surveys of the structure, use and problems

encountered in the implementation of internship programs, but little research

that evaluates the impact of internships on the students. (pp. 152-153)

In Australia, Martin (1998) looked at how academic staff involved in workplace

supervision conceived the workplace experience in terms of what was focused on and

what students learned. Four courses were investigated, one of which was accounting.

Weisz and Smith (2005) examined workplace learning in the form of a case study of

how cooperative education was implemented at RMIT University, with one of these

programs being in accounting. Abeysekera (2006) investigated issues relating to the

design of Work-Integrated Learning (WIL) programs in undergraduate accounting and

the implications for curriculum.

In the US, Beard has published two papers on internships. Beard (1998) determined

the status of the internships/cooperative education programs and provided a current

database of administrative and operational aspects of these programs. In her second

paper, Beard (2007) examined assessment of internship experiences and linked this to

the American Institute of Certified Public Accountants (AICPA) Core Competency

Framework. The paper presented examples of the assessment tools created as part of

the internship program and were seen as exemplars for the faculty of other institutions

to adapt and focus on the mission, goals and objectives of their programs. As

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identified by Beck and Halim (2008), these papers were about internships and not

student learning through internships.

The crucial point is that no scholarship to date has critically framed accounting

education through the lens of a sociocultural perspective. Accounting work experience

placements/practica/internships are being used in some educational institutions but

they are not mainstream in accounting education. In short, the Accountancy profession

has not systematically applied contemporary learning theory.

1.3 Motivation

Given that there have been major reports that question the prevailing model of

accounting education, the overarching question therefore becomes one of how learning

and teaching in accounting can be improved? One of these improvements could be

based on situated learning. As already highlighted, in professions such as teaching,

health sciences (medicine, nursing, allied health), and built environment (engineering),

large amounts of work-based learning through practica is an essential element before

graduation. However, in Accountancy there is no such requirement.

The educational concept of a community of practice has been applied in business,

organisational design, government, education, professional associations, international

development projects and non-profits (Wenger, 2006; Wenger, McDermott, & Snyder

2002; Wenger & Snyder, 2000). This thesis is the first systematic application of

sociocultural models of learning, and situated learning in particular, to accounting

education. A recent study, Gracia (in press), has alluded to the possibilities of such an

application and I will comment on this in the concluding chapter. However, to date no

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Chapter 1: Introduction 7

study in accounting education has worked through neo-Vygotskian concepts and

applied them to the reform of accounting education.

The intention is to reframe accounting education theoretically as a cultural practice

undertaken by communities of learners. The QUT case study will examine how

approaches to situated learning, guided participation and legitimate peripheral

participation can be applied to understanding and remodelling accounting education.

Accordingly, the study will examine how university accounting teaching can be

expanded to include a work experience placement as an instance of situated learning. It

will also describe and assess the effect of this accounting placement on student

learning and thus contribute to the sparse literature in this area.

1.4 Research Problem and Questions

As noted above, accounting education is in a period of transition, with calls for new

models of teaching and learning. This thesis is a qualitative case study of a third-year

unit of undergraduate study which includes a major component of workplace learning.

It uses the model of situated learning as described by the neo-Vygotskians as the basis

for the intervention and for evaluating that intervention.

To frame the empirical questions, I first will review extant models of accounting

education in the western English-speaking world and the characteristics and limitations

of these current approaches. I then will examine the potential contribution of

contemporary theories of learning to an alternative approach to accounting teaching

and learning and establish if these can provide the design principles for a university

unit of study. The study will then explore how these principles, based on

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8

contemporary theories of learning, can be implemented into a university teaching and

learning program and document the responses of students and employers to field

placements.

The research questions are:

1. What is the nature of students‘ experiences and learning outcomes from work-

based placements in university accounting study?

2. How do accounting employers view the outcomes, importance and value of

workplace learning?

3. How effective was the program? What are the implications of this study for

further reform of university accounting education?

1.5 Summary

Concerns have been expressed about the current approaches to accounting education.

Although work experience placements/practica/internships are offered in some

universities, they are not part of mainstream accounting education in western English-

speaking nations. Given the extensive body of literature on sociocultural theory, it

would appear that the accounting profession has not completed a systematic appraisal

of contemporary learning theory.

This is a qualitative case study design involving content and thematic analysis of

survey and interview data. It will be used to test the relevance and power of

sociocultural theory in accounting education; to test claims about the value of work

experience in an experimental field placement program; and to generate propositions

about the overall viability of such interventions in a future emergent model of

accounting education.

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Chapter 1: Introduction 9

The remainder of this thesis is organised as follows. Chapter 2 will establish the

foundations of accounting education. It will review relevant literature on accounting

education with two models of accounting education proposed: a traditional model circa

1990 and a contemporary model circa 2009. Chapter 3 will outline three broad bodies

of literature. These are the sociocultural (neo-Vygotskian) theories of learning, the

literature relating to student learning through accounting work experience

placements/practica/internships, and the literature that guided the development of the

work experience program at QUT. Chapter 4 will describe the methodological

framework of this study, a qualitative case study involving three cohorts: the 2008

undergraduate students, the 2007 graduates, and the employers. Chapter 5 will provide

the background to the case showing how the program was implemented at QUT.

Chapters 6, 7 and 8 will discuss the findings of the three cohorts involved in the case

study and establish various themes from the data collected. Finally, Chapter 9 provides

an analysis of the findings and discusses the conclusions, the limitations of the

research, the possibilities for future research and the implications for accounting

education.

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Chapter 2: The Foundations of Accounting Education 10

CHAPTER 2

THE FOUNDATIONS OF ACCOUNTING EDUCATION

2.1 Introduction

In the western English-speaking countries, there are considerable differences in the

approaches that have been adopted in preparing and educating individuals to become

accountants (Mathews, 2001a). I will survey the literature relating to the role

universities play in accounting education in the US and Australia as they represent the

two extremes in the approaches adopted – the US where universities take responsibility

for preparing students for an external examination for entry to the profession; and

Australia which adopts an accreditation of the university‘s courses approach, so that if

students have successfully completed various units in an accredited university course,

they then gain entry to the professional bodies. Although the universities in the US and

Australia have structural and historical differences, the emphasis in this thesis is on what

universities do to prepare students to become accountants.

The purpose of surveying this literature is to establish the model/s of accounting

education adopted. I will query the assumptions underpinning the education of

prospective accountants in terms of the content knowledge required and the skills

required; the assumptions about teaching and the predominant learning theory/ies; and

the assumptions about assessment. I propose that there are two models. The first relates

to the situation circa 1990 and I will refer to this as the Traditional Model of Accounting

Education circa 1990, hereafter referred to as the Traditional Model. The second model

relates to the current period ranging from 2000 to 2009 which I will refer to as the

Contemporary Model of Accounting Education circa 2009, hereafter referred to as the

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Chapter 2: The Foundations of Accounting Education 11

Contemporary Model. These two models and time frames revolve around the release of

major reports into accounting education in the US and Australia concerning current

accounting education practice at that time. Ultimately, the objective of this thesis in

Chapter 9 is to propose a new model that will guide accounting education in the future.

2.2 Traditional Model of Accounting Education circa 1990

In terms of the Traditional Model, various reports in the US outlined the way accounting

should be taught and how accounting students should be prepared for the profession.

These developments in the US were typical of what was occurring throughout the

western English-speaking world. Sundem (1999) stated that prior to the 1960s in the US,

there was no difference between the accounting academy and the accounting profession.

What was taught by accounting academics was what was practiced in the profession.

This was facilitated by the fact that many of the leading accounting faculty members

were simultaneously practicing accountants. In the early 1960s, accounting departments

were challenged to be more scholarly and so began a separation of academia and the

profession. Initially, this change was positive, with accounting programs attracting better

students, and accounting faculty members being better trained, especially for research

and more of them committing themselves full-time to their academic pursuits.

However, Sundem (1999) explains that by the mid-1980s, both academic and

professional accountants were struggling. There were changes in the regulatory

environment, rising expectations as witnessed by growing litigation against accountants,

expanding scope and complexity of accounting services, and exponential advances in

information technology. Meanwhile, accounting educators were trying to cope with an

information explosion. The number of rules, regulations, and techniques were expanding

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more rapidly than the time available to learn them in a typical four-year undergraduate

program so that ―... by the 1980s the learning (memorizing?) of rules and procedures

was crowding out the conceptual content of the curriculum. Without a good conceptual

base, graduates were not well prepared to adapt to changes‖ (Sundem, chapter 1).

Needles and Powers (1990) compared 17 different proposals for change with 11 of those

occurring in the 1980s. There was widespread discussion about what should occur.

―However rather than sit back and allow academics to debate whether to change, what to

change, and how to change, the accounting firms took the initiative. One major result of

this initiative was the formation of the Accounting Education Change Commission

(AECC) in 1989‖ (Sundem, 1999, chapter 1). According to Sundem and Williams

(1992), the AECC was formed to be a catalyst for change in Accounting education not

only in the US but also in Europe and the rest of the world.

To enter the Accountancy profession in the US requires a student to undertake five years

of university study (i.e., one year beyond a Bachelor degree). The student must then sit

for the Certified Public Accountant (CPA) examination and undertake the experience

requirements as set down by each State (Mathews, 2001b; Zeff, 1989). The AECC‘s

Position Statement stated that ―the need for changes has arisen because accounting

programs have not kept pace with the dynamic, complex, expanding, and constantly

changing profession for which students are being educated‖ (AECC, 1990, p. 1). It also

outlines the objectives of education for accountants, with the overriding objective being:

to teach students to learn on their own. Therefore, accounting programs

should not focus primarily on preparation for professional examinations.

Students should be taught the skills and strategies that help them learn more

effectively and how to use these effective learning strategies to continue to

learn throughout their lifetimes. Students must be active participants in the

learning process, not passive recipients of information. (p. 1)

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Chapter 2: The Foundations of Accounting Education 13

The phrase ―Learning to Learn‖ is the key element of this Position Statement. The

report stated in Appendix A that ―learning is often defined and measured in terms of

knowledge of facts, concepts, or principles. This ‗transfer of knowledge‘ approach to

education has been the traditional focus of accounting education‖ (AECC, 1990, p. 1).

Here the transmission of knowledge refers to traditional university lectures and

tutorials/seminars followed by formal content-based examinations. Scepticism of the

traditional approach is restated in the Position Statement on the content of accounting

programs. Appendix A stated that programs:

must create a base upon which continued learning can be built. Developing

both an understanding of underlying concepts and principles and the ability

to apply and adapt those concepts and principles in a variety of contexts and

circumstances are essential to life-long learning. A focus on memorization of

rules and regulations is contrary to the goal of learning to learn. (AECC,

1990, p. 1)

From the 1990 Position Statement, it is important to establish the assumptions about

teaching and learning that prevailed in accounting education in the US up to that time.

Three key points were espoused in the Position Statement:

learning is often defined and measured in terms of knowledge of facts, concepts, or

principles. This ‗transfer of knowledge‘ approach to education has been the

traditional focus of accounting education;

accounting programs should not focus primarily on preparation for professional

examinations; and

a focus on memorization of rules and regulations is contrary to the goal of learning

to learn.

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Zeff (1989) painted a picture of what accounting education was like at that time by

looking at the trends that were occurring in the US. He stated that ―perhaps the most

conspicuous index of accounting educators‘ response to the proliferation of financial

accounting pronouncements in a climate of conformity is the increasing girth of the

‗intermediate‘ accounting textbooks‖ (p. 165). This is a telling statement. The climate

of conformity referred to the fact that ―although individuals become Certified Public

Accountants (CPAs) by complying with the requirements of one or more of 54

jurisdictions (including 50 states), in the last decades, all of the jurisdictions have relied

on the AICPA (American Institute of Certified Public Accountant) Uniform CPA

examination to test candidates‘ accounting knowledge‖ (Zeff, p. 166). Between 50%

and 60% of the four sections of the 2.5 day Examination (Accounting Practice,

Accounting Theory, Auditing and Business Law) are multiple choice questions and the

rest are problem-type and short essay questions. Because the burden of preparation for

this examination falls on the universities and colleges, ―faculty members who stray too

far from the kind of instruction that students feel they need to pass the Examination

come under pressure to emphasize ‗mainstream‘ accounting knowledge. In this sense, a

‗vicious circle‘ exists between university accounting education and the Uniform CPA

Examination‖ (Zeff, p. 167).

To emphasise that this problem outlined by Zeff above has a long history, Baxter (1981)

stated in relation to accounting standards that they are:

a godsend to the feebler type of writer and teacher who finds it easier to

recite a creed than to analyse facts and to engage in argument. If an official

answer is available to a problem, why should a teacher confuse examination

candidates with rival views? This learning by rote replaces reason; the good

student of today is he who can parrot most rules. On this spare diet,

accounting students are not likely to develop the habits of reasoning and

scepticism that education should instill. (p. 10)

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Chapter 2: The Foundations of Accounting Education 15

In relation to the increasing girth of the ‗intermediate‘ accounting textbooks, Zeff (1989)

stated that ―the hefty textbooks have come to resemble encyclopaedic handbooks‖ (p.

165). In terms of how important the textbook was to the teaching of accounting, he

stated that ―textbooks are seen as the vehicle by which the rules of accounting practice

are transmitted to students‖ and ―one‘s impression is that the vast majority of USA

accounting teachers use only the textbook, perhaps supplemented by a company‘s

annual report and a thick volume of FASB (Financial Accounting Standards Board)

pronouncements‖ (p. 168).

In terms of the approach taken by academics to teach accounting, there can be no doubt

that the lecture-style transmissionist model prevailed with ―transfer of knowledge‖ being

the primary focus. This is evidenced not only by the AECC but also by the following

two reports of that time. The chief executives of the then eight largest public accounting

firms (Big 8 White Paper) stated that ―the current textbook-based, rule-intensive,

lecture/problem-solving style should not survive as the primary means of presentation‖

(Perspectives on Education, 1989, The challenges for education).

Similarly, the American Accounting Association‘s 1986 report on future accounting

education stated:

Fifty years ago, the method of lecture together with routine-problem-solving

was generally used. Today, that same method tends to dominate accounting

teaching methods, although class discussion in the form of teacher-question

and student-answer is given more emphasis. The current pedagogy also

emphasizes problems with specific solutions rather than cases with alternative

solutions. As the number of authoritative pronouncements has expanded,

textbooks and faculty have required students to learn more factual rules and

procedures to be applied in rather rigid fashion. A primary focus in many cases

has been on the acquisition of knowledge needed to pass professional

examinations. (AAA Bedford Report, 1986, p. 177)

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By way of contrast, preparation for the accounting profession in Australia is very

different from that in the US. In this period up to 1990, the Institute of Chartered

Accountants (ICAA) and CPA Australia (previously known as the Australian Society of

Accountants and the Australian Society of CPAs) accredited universities who offered a

three year degree in accounting. Upon graduation, students in Australia had to do an

extra professional year of study plus three years of experience to become fully qualified.

As Juchau (2005) stated:

To an outsider, a reading of 1987 might suggest … a crisis in education

provision where the practices of educators were departing from the classical

degree conventions of understanding theories and principles and drifting into

an education provision that was narrowed down to professional training and

largely deliver technical competencies, shaped by professional accreditation

requirements. As some observed, this was a period when credentialism

commenced to oust education from the agenda of universities. (p. 49)

It is also important to understand that in the US, as outlined by Zeff (1989) above, the

universities took on the responsibility of preparing students for the CPA examination. In

Australia, it was different. Accredited Australian university courses enabled students to

become provisional members of the professional bodies. To become full members,

prospective students had to pass either the CPA Australia or the Institute of Chartered

Accountants examinations similar to the CPA examination in the US. However, the

Australian universities did not take on the responsibility for preparing students to pass

these professional body exams. So long as the Australian universities conformed with

the professional bodies‘ accreditation documents, then the accounting course the student

had completed would be acceptable for provisional entry to the profession.

By coincidence, 1990 was also the year for a major report into accounting education in

Australia. The report was entitled Accounting in Higher Education: Report of the

Review of the Accounting Discipline in Higher Education (Mathews, 1990), hereafter

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Chapter 2: The Foundations of Accounting Education 17

referred to as the Mathews Report. This report was prepared by a three person panel

headed by Emeritus Professor Russell Mathews and was commissioned by the then

Australian federal government‘s Department of Employment, Education and Training

(DEET). The Mathews Report was required to report on a number of issues. The report

argued that there was little doubt that the quality of accounting education had

deteriorated:

Loss of experienced staff, high and rising student-staff ratios, unfilled

vacancies, inadequate facilities and support services, increased reliance on

part-time staff and difficulties in teaching growing numbers of full fee-

paying overseas students have contributed to the fall in teaching standards.

It has been characterised by increased teaching loads for full-time staff;

undue growth in the size of lectures and tutorial classes; reduced student

contact hours; … a general movement away from small group teaching;

reduced interaction between teachers and students in the form of classroom

discussion, written assignment and feedback on these assignments.

(Mathews, 1990, pp. 205-206)

Although the common accounting teaching pattern in many American universities was

three hours of small group teaching per week (Mathews, 1990), the typical pattern of

teaching accounting in Australia was a two-hour lecture to the whole class with a one or

two-hour tutorial to small groups of approximately 12 to 15 students. The lecture aimed

to establish the framework of the course around broad themes, data sources, concepts

and theories, techniques and methods of analysis, and derivation and communication of

results. Tutorial classes were supposed to take the form of group discussion and

problem solving, designed to elaborate upon and elucidate lecture topics, prescribed

reading and assignments. The report then stated that ―while this pattern of teaching long

served its purpose, it has now ceased to do so because the conditions in which it was

developed no longer exist … classes have become too large to employ the traditional

methods of teaching effectively‖ (Mathews, p. 206).

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In terms of teaching, the Mathews Report stated that:

the teaching of many accounting subjects was criticised by employers, students

and graduates, some of the concerns of these groups and of the Panel being: the

use of lectures to present factual material, which is readily available from

reference sources, instead of for the purpose of developing concepts, argument

and methods of analysis (the Panel was even told of lectures being dictated in a

non-accounting unit); the absence of conceptual and theoretical content in

many lectures; overbearing concern with technical material and the minutiae of

procedures; confusion between procedural emphasis and practical emphasis,

due to a failure to understand that procedures are not practical if they are not

related to the real world; lack of relevance of many lectures to accounting

practice or to the organisation and decision processes of business and

government; the separation of theory from procedures and practice and the

failure to relate theories to empirical data; the use of tutorials to give solutions

to problems and assignments rather than to discuss issues and develop oral

communication skills; failure to question conventional ideas and practices and

to develop a sense of intellectual curiosity in students; failure to relate the

techniques and practices of accounting to current developments in business and

government and to consider the responsibilities of accountants in relation to

those activities … Associated with the stereotyped pattern of accounting

teaching that has been described has been a general lack of experimentation

and innovation in teaching methods. (Mathews, 1990, p. 207)

The report also stated that:

A central problem for accounting departments has been the difficulty of

maintaining the standard and efficiency of teaching under conditions of staff

shortages, large classes and inadequate facilities. The quality of teaching and

the ability to foster student interest and enthusiasm have been declining as

teachers have found it more difficult to interact with students by working with

them individually or even in small groups. The extent to which students are

able to develop basic accounting and computing skills, written and oral

communication skills, analytical skills and a critical approach to learning in

general has therefore been impaired. (Mathews, 1990, p. 62)

This lack of skill development was further emphasised by graduate evaluations in the

Mathews Report. Using a 5-point scale ranging from 5 ―a great deal of emphasis‖ to 1

―little or no emphasis‖, the following mean scores were recorded: key accounting skills

(3.4), computing skills (3.1), written communication skills (3.0), oral expression skills

(2.5), skills of argument (2.6) and skills in research (2.5) (Mathews, 1990, p. 218).

These scores indicated graduates felt that the skills had not been developed very well.

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Chapter 2: The Foundations of Accounting Education 19

Interestingly, teamwork or working in groups was not even mentioned as a possible skill

to be commented upon.

Similar to the 1990 Position Statement in the US, the Mathews Report in Australia

established the assumptions about teaching and learning that prevailed in accounting

education up to that time. There were four key points from this report:

the use of lectures to present factual material, which is readily available from

reference sources, instead of for the purpose of developing concepts, argument and

methods of analysis; the absence of conceptual and theoretical content in many

lectures; overbearing concern with technical material and the minutiae of

procedures; and lack of relevance of many lectures to accounting practice or to the

organisation and decision processes of business and government;

the use of tutorials to give solutions to problems and assignments rather than to

discuss issues and develop oral communication skills;

a stereotyped pattern of accounting teaching and a general lack of experimentation

and innovation in teaching methods; and

an impairment of the extent to which students are able to develop basic accounting

and computing skills, written and oral communication skills, analytical skills and a

critical approach to learning in general.

In establishing the Traditional Model, even though the Australian report did not use the

same terms as the US Position Statement, the approaches to education were similar.

Although the Mathews Report did not directly say so, the inference from the above was

that because of large classes in huge lecture theatres and ever increasing numbers in

tutorials, the approach to teaching was largely one-way, transmissionist communication.

This ―transfer of knowledge‖ approach to teaching appears similar to that outlined in the

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US. As well, content knowledge appeared to be the main focus. The development of

other important computing, communication, analytical and critical skills was not

adequately emphasised.

Teaching and learning are intrinsically linked and so it is important to establish the

predominant learning theories that this Traditional Model is built on. In the One

Hundredth Yearbook of the National Society for the Study of Education, Mayer (2001)

examined the changing conception of learning over a century of progress in the

scientific study of education. He defined learning as:

a relatively permanent change in a learner‘s knowledge or behavior that is a

result of the learner's experience … The first component is that learning is a

relatively permanent change rather than a momentary one. In short, learning

lasts over time. The second component is that learning is caused by

experience rather than by some physical factor, such as recovering from an

injury or becoming fatigued. The third component is that learning involves a

change in a learner's knowledge or behavior. (p. 38)

This third component has changed over time with two prevailing views particularly

relevant to the type of teaching in accounting outlined previously: behaviourist

conceptions which focus on learning as behavioural change and cognitive conceptions

which focus on changes in knowledge.

Skinner, a prominent behaviourist psychologist, was a proponent of operant conditioning

theory. This theory purports that animals (including humans) will respond to any

response that is reinforced (Skinner, 1953). In response to stimuli, feedback is obtained

in terms of positive reinforcement if the response is correct or mild punishment if the

response is incorrect. As well, if something has been learned and then has to be applied

in a different set of circumstances, transfer of learning takes place through the process of

stimulus generalization and discrimination (Berliner & Gage, 1976). Skinner (1968)

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Chapter 2: The Foundations of Accounting Education 21

described the process in terms of ―the student who is paying attention to a lecture or text

is reinforced when the words he hears or sees correspond to responses he has anticipated

– an important ingredient in listening or reading with ‗understanding‘‖ (p. 157). Mayer

(1992) describes this type of learning as response acquisition:

(It) has straightforward implications for instruction, namely creating

situations that elicit responses from learners and provide appropriate

reinforcement to each response. Drill and practice is the epitome of

instruction within this view of learning … by focusing on ‗how much is

learned‘, the task of the teacher becomes one of shaping changes in specific

responses. (p. 407)

Although this model of learning has diminished in favour with learning theorists,

―automization of basic skills has become a component in modern theories of reading, …

writing, … and mathematics, … as well as problem solving … and skill learning‖

(Mayer, 1992, p. 407).

Whereas behaviourists concentrate on the behavioural traits of how we learn, cognitive

theory emphasises cognitive processing in learning. One such view sees learning as a

form of information processing similar to computer processing with the computer

technology of the 1950s and 1960s influencing their views. Although Gagné‘s (1976)

information processing model embraces several learning processes, the key elements

are: rehearsal (relating new information to that previously acquired); coding

(transforming the material into conceptual form for storage); search and retrieval

(retrieving portions of what has been learned); generalization/transfer of learning

(transferring acquired knowledge to new situations); and response generation (enabling

the observer to verify that learning has in fact taken place). The descriptions of these

procedures and methods of teaching must take into account ―the goal of promotion of

learning, including remembering and the transfer of learning‖ (Gagné, p. 22).

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Berliner and Gage (1976) believed that this information processing model seemed more

appropriate to learning from written discourse and lecturing than operant conditioning.

Mayer (1992, p. 407) saw this type of learning as Knowledge Acquisition where ―the

learner becomes a processor of information and the teacher becomes a dispenser of

information‖, and that the ―goal of instruction is to increase the amount of knowledge in

the learner‘s repertoire so that learning outcomes can be evaluated by measuring the

amount of knowledge acquired.‖ In 2001, Mayer further stated that the implications of

this approach for instruction were clear: ―Provide as much information as effectively as

possible. Favourite instructional methods include lectures and textbooks that efficiently

present the to-be-learned material‖ (Mayer, 2001, p. 42).

However, the lecture method of teaching had its critics. McLeish, in 1976 in the

Seventy-Fifth Yearbook of the National Society for the Study of Education, stated:

It is clear from the review of research that the lecture is open to serious

criticism if used as an all-purpose teaching method. It has to be noted that it

continues to be used in this way in a great number of institutions of higher

learning. The reasons for criticism are manifold. Among the objectives of

higher education about which there can be no dispute we can recognize (a)

the training of students in defined cognitive and manipulative skills, (b) the

transformation of certain basic attitudes toward reality, society, and

knowledge, and (c), the transmission of factual content in relation to a

particular subject. These changes form the basis of the student's future

professional life. The lecture system is not capable of carrying the enormous

weight imposed by these educational objectives. We have seen too that it

pays little regard to individual differences among the students … There is

little to be said in favour of this system (compulsory daily lectures

unleavened by tutorial discussion, seminars, workshops, and the like) once it

has been noted that it can provide extremely effective training in passing

examinations. (McLeish, 1976, pp. 296-297)

He further stated that ―critics find fault with the impersonality of the lecture system, the

large classes involved in using the method, and the fact that the materials communicated

could be learned more efficiently from a textbook, a programmed text, or a teaching

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Chapter 2: The Foundations of Accounting Education 23

machine‖ (McLeish, 1976, p. 255). Despite this, the transmissionist model based on the

lecture method was the predominant teaching approach.

In concluding this section on the assumptions about teaching and learning, it is

important to establish the difference between the ―transfer of knowledge‖ approach and

transfer of training. ―Transfer of knowledge‖ is exemplified by the lecture method and

its transmissionist model where information is transferred from the sender to the

receiver. Confusion between the differing terms can be seen in the following:

A central design issue, when we are planning learning experiences for our

students … is how much and what kinds of transfer of knowledge we can

expect from the specific content of textbooks, lectures, and homework

problems to the tasks that students will be expected to handle in subsequent

courses and in professional life ... In view of the enormous change in the

world‘s knowledge that can take place in a students‘ professional lifetime,

and of the constantly growing range of topics for which coverage can

plausibly be demanded, it is hard to be optimistic about predicting students‘

specific future needs for knowledge or skill or providing adequate coverage

in already crowded curricular for a host of specific topics. Our teaching

responsibilities urge us to a faith in transfer of training. (Simon, 1980, p. 81)

Simon used ―transfer of knowledge‖ to establish the important concept of transfer of

training – the ability to apply the knowledge gained to new situations in other courses

and professional life. Mayer-Sommer (1990) reflected on this in response to the

problems of accounting education. In a similar vein to the views of the AECC, Mayer-

Sommer wanted to better prepare accounting students for a lifetime of independent

learning as members of a profession characterized by uncertainty, complexity and

change, and suggested that the critical skills that should be taught are learning how to

learn, solving ill-structured problems creatively and thinking logically and

independently. ―These strategies foster two desirable outcomes: (1) greater

development of higher-order thinking skills and (2) more successful transfer of learned

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skills from the classroom to the job‖ (Mayer-Sommer, p. 129). The second outcome

refers to successful transfer of training.

Transfer of training is central in this approach to teaching and learning in accounting.

The whole basis of this teaching approach in accounting is to teach the appropriate

knowledge and then rely on students to learn this knowledge and be able to apply it in

new situations and in the workplace. The approach emphasises the teaching and

learning of the knowledge but pays little attention to the transfer of training. This

approach assumes that transfer of training will occur and practice will take care of itself.

In terms of assessment, the US system was exams based. For Australia, the Mathews

Report did not investigate assessment as a major issue, hence there are no statements

about assessment. However, as pointed out previously, the report identified major

problems with the ―transfer of knowledge‖ approach and inadequate emphasis on skills.

This meant that content knowledge was the major thrust of all teaching and therefore the

major form of assessment was exams.

In summary, Table 2.1 sets out the major assumptions about accounting education circa

1990.

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Chapter 2: The Foundations of Accounting Education 25

Table 2.1

Traditional Model of Accounting Education circa 1990

Assumptions

about Content

Assumptions

about Skills

Assumptions

about Teaching

Assumptions

about Learning

Theory

Assumptions

about

Assessment

Discipline

knowledge very

important but

becoming

overwhelming in

volume

Skills – limited

emphasis

Transmissionist –

small to large

classes using

lecture method

and textbooks

adopting a

―transfer of

knowledge‖

approach

Transfer of

training (ability

to be able to apply

knowledge and

skills in the

workplace) -

practice will take

care of itself

Behaviourist

(Skinner, 1953) –

drill and practice

Cognitive (Gagné,

1976) –

information

processing model

Transfer of

learning to new

situations

Mainly

examinations

The general professions literature was supportive of the changes to accounting education

that were espoused by the AECC (1990) and Mathews (1990). Eraut (1994) was very

critical of Initial Professional Education (IPE), stating that:

IPE syllabi are notoriously overcrowded because they attempt to include all

the knowledge required for a lifetime in the profession, almost regardless of

students‘ ability to digest it and use it. There is little sign as yet of IPE being

conceived in a context of lifelong professional learning, in spite of increasing

evidence that the frontloading of theory is extremely inefficient. Many IPE

courses exacerbate this situation by frontloading theory within the IPE stage

itself, thus maximizing the separation between theory and practice. (pp. 11-

12)

He also believed that ―the skills of acquiring and evaluating information about new ideas

and new forms of practice are probably more important than the retention in memory of

an increasingly obsolescent block of propositional knowledge‖ (Eraut, 1994, p. 113).

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Schön (1987) also had strong views on this. He proposed that:

university-based professional schools should learn from such deviant

traditions of education for practice as studios of art and design,

conservatories of music and dance, athletics coaching, and apprenticeship in

the crafts, all of which emphasize coaching and learning by doing.

Professional education should be redesigned to combine the teaching of

applied science with coaching in the artistry of reflection-in-action. (p. xii)

This was very different from the approach taken in the Traditional Model.

2.3 Contemporary Model of Accounting Education circa 2009

Unlike the Traditional Model, no single report for each country can provide all the

necessary information for this model, and so a collection of reports and research papers

was analysed to facilitate the building of this Contemporary Model. For the US, there

was a major report ten years after the 1990 release of the Position Statement by the

AECC. This was a joint project by the American Accounting Association, the American

Institute of CPAs, the Institute of Management Accountants and all of the ‗Big 5‘

accounting firms and was released in a monograph by Albrecht and Sack (2000) entitled

Accounting Education: Charting the Course Through a Perilous Future. This report

questioned what was happening in higher education accounting courses to prepare

graduates for the accounting profession in the US stating that ―in too many respects,

accounting education is being delivered the same way today as it was 20 or 30 years

ago‖ (Albrecht & Sack, p. 2). They further emphasised this view by stating:

The one message that came across loud and clear in our research, and of

which we became convinced, is that most of the educational models we use

are ‗broken‘ or in desperate need of repair. In many ways, it is not what we

have done that has resulted in our current situation as much as it is what we

have not done. Accounting education is perceived as having a number of

problems, including:

Course content and curricula

• Our curricula are too narrow and often outdated or irrelevant. They are

driven by the interests of faculty and not by demands of the market.

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Chapter 2: The Foundations of Accounting Education 27

• We are not exposing students in the right ways to highly relevant concepts

such as globalization, technology, and ethics.

Pedagogy

• Our rule-based, memorization, test-for-content, and prepare-for-certifying-

exam educational model is inefficient, but more importantly, it does not

prepare students for the ambiguous business world they will encounter upon

graduation.

• Our pedagogy often lacks creativity, involves too much lecture and

dependence on textbooks, and does not develop the students‘ ability-to-learn

skills. We are too bound by our class time and do not require enough student

contact with business.

Skill development

• Our educational models focus too much on content at the expense of skill

development—skills our students need to be successful professionals.

Technology

• We teach accounting as if information were still costly. Information is now

inexpensive and the part of our curriculum that is devoted to information

gathering and recording is a waste of time. Information processing, which

has been an important part of our educational model, can now be managed

quickly by anyone using the right software.

• Our students are not exposed enough to the impact of technology on

business and ways in which technology can be leveraged to make business

decisions. (p. 43)

Albrecht and Sack (2000) also detailed further the problems with the pedagogy, which

included: too much emphasis on memorization with tests based primarily on recall; too

much lecturing and reliance on textbooks; reluctance to develop creative types of

learning, such as team work, assignments with real companies, case analysis, oral

presentations; and did not use enough out-of-classroom experiences, such as internships,

field studies, foreign business trips, online (Internet) experiences, service-learning

assignments, and shadowing of professionals. This last statement that not enough use

was made of out-of-classroom experiences is particularly relevant to this thesis. A

typical comment from a recent college graduate cited by Albrecht and Sack was:

I‘ve found that I‘d never had any hands-on stuff in school—you only get

that in the internship you go to during the summer. Other than that, you get

zero hands on, it‘s all textbook. You get out in the real world, and in these

last six months, I‘ve found it‘s not textbook. It‘s very much looking at

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things and seeing how the numbers interact with each other and seeing that

relationship that no one helped me understand in school. (p. 51)

Comments like these, which emphasise that even though the AECC reported ten years

earlier that the Traditional Model relying on ―transfer of knowledge‖ should be

abandoned and that the contextual nature of what was being taught was vitally

important, this had not flowed through with this graduate in 2000.

Albrecht and Sack made a number of recommendations for accounting education. The

most telling was:

Following the advice of the AECC, it is time that we, in accounting

education, move away from our reliance on lecture and move toward

teaching approaches that convey critical KSAs (Knowledge, Skills and

Abilities) - cases that teach dealing with uncertainty and analytical skills, oral

and written communication assignments, and quizzes immediately after mini-

lectures or videos to teach communication and listening skills. Our pedagogy

needs to include some elements of group work to teach leadership and

working together, role playing to teach negotiation, technology assignments

to teach technology, and larger projects to teach project management. We all

need to look for creative ways to involve business professionals in the

educational process, and to exploit the potential of out-of-class activities,

such as internships, field studies, and service-learning assignments. We

should expect our students to do research on the Web and use the wide

variety of data services available. (2000, p. 64)

Practitioners and educators were also asked by Albrecht and Sack how strongly they felt

about various out-of-classroom learning activities. The results found that:

not surprisingly, practitioners and faculty believe an internship is the best

out-of-classroom learning activity. However, … we heard frequently that, to

be effective, an internship needs to be carefully managed by both the school

and the firm. An effective internship is not just temporary employment, but

also it must be a learning experience. There must be ongoing faculty

monitoring of the experience and the students must know that they will be

evaluated by the school and the firm. (2000, p. 55)

Unlike the US, there have been no further reports on the state of accounting education in

Australia since the 1990 Mathews Report. The most important documents are the

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Chapter 2: The Foundations of Accounting Education 29

various accreditation guidelines that have been published over the years by the Institute

of Chartered Accountants in Australia (ICAA) and CPA Australia. Juchau (2005) stated

that the new accreditation policy of the Australian Society of Certified Practising

Accountants (now CPA Australia) and the ICAA, released in 1996, advanced two core

curricula, one in accounting and business-related areas and the other in the generic skills

areas. It was framed to give universities more flexibility in areas taught (depth, breadth

and emphasis) and to generate a better balance between technical and general education.

Described as an outcomes approach, the policy did not prescribe standardised courses

but was designed to lead to more diversity in curriculum and tuition approaches.

This partnership between universities and the professions through the accreditation

process, although not always supported by academic leaders, did have benefits. Jachau

(2005) stated that it:

… gave opportunities outside academe for the profession to provide

perspectives on educational programs and also provided a basis for academic

staff to increase their leverage potential in gaining resources and to undertake

audits of the quality of university practices. And for accounting academics,

often possessing low power and status in their universities, accreditation

reinforced their legitimacy and authority especially in staking out their

curriculum boundaries ... (p. 78)

The latest Australian accreditation document called Professional Accreditation

Guidelines for Higher Education Programs was released in 2009. These guidelines set

out as one of its mission principles that ―professional accreditation seeks to ensure the

suitability of graduates to take an entry role in a field of accounting practice by

reviewing the educational process that has prepared them for entry‖ (ICAA and CPA

Australia, 2009, p. iii). This process has a number of quality assurance perspectives.

However, the most important relates to teaching and learning, including program design,

approval, monitoring, revision, teaching, learning and assessment.

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These guidelines provide similar goals to those expressed in Albrecht and Sack (2000)

with a move away from transfer of knowledge towards greater emphasis on skills

development.

The professional bodies strongly support the view that an acceptable

accounting program should be aimed at enhancing the technical, intellectual

and personal capacities of graduates, rather than being confined to

transferring a given body of technical knowledge … Emphasis should be

placed on the development of critical thinking, analytical reasoning,

problem-solving skills, creativity and research techniques, that together

support the ability for lifelong learning. Inter-personal skills, leadership,

ethical values, the ability to work effectively in groups, and both oral and

written communication skills are regarded as essential. These should be

effectively developed throughout the full range of courses. Similarly,

effective and creative use of modern technology should be integrated into the

individual courses. Conceptual issues should be appropriately related to

practical applications in an intellectually challenging manner, without undue

emphasis on formal technical procedures. (ICAA & CPA Australia, 2009, p.

3)

The generic skills were outlined as part of a set of competency standards developed by

Professor Birkett and adopted by the professional bodies in 1993 (Birkett, 1993; ICAA

& CPA Australia, 2009). The skills, as set out in Appendix A, are seen as a vital

element of accounting education.

It is recommended that generic skills be developed in an integrated fashion

throughout the various course areas taught, rather than be treated separately

… The message that generic skills and individual attributes are requirements

of competent professional practice, and that they are highly valued by the

profession and employers, should be reinforced frequently. The systematic

and coordinated implementation of a coherent generic skills program in the

core curriculum is an appropriate and tangible way to achieve this goal.

(ICAA and CPA Australia, 2009, p. 12)

Having briefly considered two major elements that affected accounting education in the

US and Australia in the last decade, what then are the assumptions that make up the

Contemporary Model?

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Chapter 2: The Foundations of Accounting Education 31

In terms of the assumptions about discipline knowledge in the US, Albrecht and Sack

(2000) state that the traditional course requirements for an accounting major are: an

introductory accounting course where debits and credits are taught and where financial

statement preparation is emphasized; an introductory managerial course that teaches cost

accumulation and the preparation of budgets; one or more intermediate financial

accounting courses where the students study detailed rules and pronouncements related

to financial statement line items; cost accounting that reinforces and goes into more

detail on the topics covered in introductory managerial accounting; and several specific

auditing and tax courses where students cover detailed auditing standards and IRS

(Internal Revenue Service) rulings. These traditional course requirements are often

criticised as being too narrow and for not exposing students to a broad business

education (Albrecht & Sack, pp. 50-1). Apart from the courses mentioned, practitioners

believe the following courses are important: information systems, business strategy,

business law, global/international business, e-commerce, ethics and accounting research

methods which are generally broadening-type courses (Albrecht & Sack, p. 52). In the

US, an accounting major involving these courses is usually taken after two years of

general education in a four year undergraduate degree or can be taken as part of a

postgraduate Masters degree.

In Australia, the accreditation bodies take a similar view to content.

The professional bodies expect to see a balanced curriculum, which covers

more than technical content. An accredited program must cover the

accounting and business-related curriculum areas and integrate generic skill

development within the program. It is highly desirable that an accredited

undergraduate program is sufficiently flexible to provide the opportunity for

students to complete a minimum of 20% of studies within the general

education curriculum area in disciplines other than accounting and

business­related areas, including the possibility that these studies be a

sequence from another faculty/discipline. (ICAA & CPA Australia, 2009, p.

4)

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Having stated that a minimum of 20% should be in general education, the core areas are

stipulated as financial accounting, management accounting, finance, auditing and

assurance, commercial and corporations law, taxation law, information systems design

and development, economics, quantitative methods and ethics across the curriculum

(ICAA & CPA Australia, 2009).

However, despite this commonality and apparent similarity in both countries about what

makes up the appropriate discipline knowledge, there are still considerable concerns

expressed about this. Parker (2001) stated that ―we are saddled with a predominantly

narrow, technicist accounting education focus‖ (p. 441).

In regards to the overall development of education standards throughout the world, the

International Federation of Accountants (IFAC) is a global organization which has 157

members and associates in 123 countries. It aims to protect the public interest by

encouraging high quality practices by the world's accountants (IFAC, 2009). IFAC

members and associates are primarily national professional Accountancy bodies of

which the AICPA in the US, and CPA Australia and ICAA are members. IFAC

represents 2.5 million accountants employed in public practice, industry and commerce,

government, and academia throughout the world.

In order to bring about best practice in the education of accountants, IFAC has an

International Accounting Education Standards Board (IAESB). This board has released

eight International Education Standards (IES) which are intended ―to advance the

profession of Accountancy by establishing benchmarks for the minimum learning

requirements of qualified accountants, including education, practical experience and

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Chapter 2: The Foundations of Accounting Education 33

continuing professional development‖ (IAESB, 2009, p. 40).1 IES 2 Content of

Professional Accounting Education Programs has similar requirements to those outlined

previously in the US and Australia, with an emphasis on accounting, finance and related

knowledge; organizational and business knowledge; and information technology

knowledge and competencies. An element of general education, which is also evident in

the US and Australia, is also prescribed in IES 3 Professional Skills and General

Education. Universal agreement will never be reached but the above represents my

view of the assumptions about the makeup of discipline knowledge in the Contemporary

Model.

Reform is particularly emphasised in the context of the assumptions relating to skills.

The American Institute of Certified Public Accountants (AICPA) developed the Core

Competency Framework in 1999 (Bolt-Lee & Foster, 2003) which defined the skill-

based competencies needed by students who were entering the Accountancy profession.

There were three categories:

Functional Competencies. These are technical competencies most closely aligned

with the value contributed by accounting professionals. This provides the

foundational element for entry level accountants to perform their job and includes

decision modelling, leverage technology, measurement, reporting, research and risk

analysis;

1 The eight standards are IES 1, Entry Requirements to a Program of Professional Accounting Education

(effective 1 January 2005); IES 2, Content of Professional Accounting Education Programs (effective 1

January 2005); IES 3, Professional Skills and General Education (effective 1 January 2005); IES 4,

Professional Values, Ethics and Attitudes (effective 1 January 2005); IES 5, Practical Experience

Requirements (effective 1 January 2005); IES 6, Assessment of Professional Capabilities and Competence

(effective 1 January 2005); IES 7, Continuing Professional Development: A Program of Lifelong Learning

and Continuing Development of Professional Competence (effective 1 January 2006); and IES 8,

Competence Requirements for Audit Professionals (effective 1 July 2008).

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Personal Competencies. These are individual attributes and values which include

communication, interaction, leadership, leverage technology, problem solving/

decision making, professional demeanor and project management; and

Broad Business Perspective Competencies. These are perspectives and skills relating

to understanding of internal and external business including industry/sector

perspective, international/global perspective, legal/regulatory perspective, leverage

technology, marketing/client focus, resource management and strategic/critical

thinking.

Having listed all these needed skills and provided sample teaching strategies and

classroom techniques that address the core competencies (AICPA, 2005), the relatively

new computer-based Uniform CPA exam only tested the skills of ―analysis, judgment,

communication, research and understanding‖ (AICPA, 2009a). To help in this regard, a

mapping document that linked the AICPA Core Competency Framework to the Skills

Tested on the CPA Exam was also provided (AICPA, 2009b).

Bolt-Lee and Foster (2003) examined several key reports2 on accounting education.

Their paper set out a summary of the consistent and continuous calls for change in the

US.

Each work reaches the same conclusion – that entrants into the profession are

not adequately prepared. The AICPA developed the Core Competency

Framework to aid educators in their pursuit of continuous improvement in

USA accounting education. The expectation of this endeavour is for broad-

based educational outcomes producing highly marketable students. Prior

frameworks prepared the groundwork. This new work goes beyond mere

recommendations. The three-pronged approach – identification of

competencies, provision of instructional aids, and provision of assessment

tools – may result in a more significant impact on the accounting profession

than its predecessors. (p. 39)

2 These were American Accounting Association (AAA), (The Bedford Committee Report), 1986;

Perspectives on Education (White Paper), 1989; Accounting Education Change Commission (AECC),

1990; Siegel & Sorensen (A Joint Research Project of the Institute of Management Accountants and the

Financial Executives Institute), 1994.

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Chapter 2: The Foundations of Accounting Education 35

Albrecht and Sack (2000) also emphasised skills development.

Frankly, educators have little comparative advantage over practice in

delivering high-level technical material. Rather, our competitive advantage is

on focusing more on fundamental/foundational material and skill building.

This change in orientation will be difficult for many of us who grew up

thinking that professors were the preeminent purveyors of knowledge and

that students should be captive listeners. (p. 64)

Albrecht and Sack (2000) found that the top skills that should be developed, as ranked

by both faculty members and practitioners, were analytical/critical thinking, written

communications, oral communications, computer technology, decision making,

interpersonal skills, continuous learning, teamwork, business decision modelling and

professional demeanor (Albrecht & Sack, p. 56). These were similar to the skills to be

developed by the Australian accreditation bodies: critical thinking, analytical reasoning,

problem-solving skills, creativity and research techniques, inter-personal skills,

leadership, ethical values, the ability to work effectively in groups, oral and written

communication skills, and effective and creative use of modern technology (ICAA &

CPA Australia, 2009, p. 3).

The move to skills development is also emphasised by the International Federation of

Accountants. IES 3 Professional Skills and General Education states that individuals

seeking to become professional accountants should acquire intellectual skills, technical

and functional skills, personal skills, interpersonal and communication skills; and

organisational and business management skills (IAESB, 2009).

This change in emphasis on skill development was evidenced by Albrecht and Sack

(2000) as shown in Table 2.2.

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Table 2.2

Evidence of Skills Development

Questions asked Percent Of Department Chairs

Who State That This Response

Describes Change They Have

Made To Their Undergraduate

Program

Percent Of Department

Chairs Who State That

This Response Describes

Change They Have Made

To Their Graduate

Program

Have added skill-

development to most of our

accounting classes

64.9 41.0

Have added technology

components to most of our

accounting classes

73.1 47.8

Have added requirements

that students visit and/or

interact with business

professional and/or firms to

most of our accounting

classes

20.9 15.7

Have added group-work

components to most of our

accounting classes

67.9 43.3

Source: Albrecht & Sack (2000, p. 45)

In Australia, when the accreditation panels visit each university to grant accreditation to

their courses, a mapping exercise is done to ensure that the university is meeting all the

requirements of the accreditation document (ICAA & CPA Australia, 2009). If these

skills are not being developed, the courses are not accredited. It is therefore reasonable

to assume that development of these skills is occurring in Australia. However, the

extent to which this development occurs would vary from university to university.

To stress the continuing importance of skills development, the Australian Business

Deans Council (ABDC) Scoping Report called Business as Usual (Freeman, Hancock,

Simpson, & Sykes, 2008) investigated the existing resources, strengths, gaps and

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Chapter 2: The Foundations of Accounting Education 37

challenges which face teaching and learning in Australian university business faculties.

One of their future funding projects3 related specifically to ―building and assessing the

development of generic skills across the business curriculum‖ (Freeman et al., p. 33).

The Australian Learning and Teaching Council (ALTC) subsequently implemented a

project for accounting called Accounting for the Future: More Than Numbers (Hancock

et al., 2009a). This report investigated the changing skill set for accounting graduates

over the next ten years and highlighted current strategies adopted by universities to

embed such skills into accounting programs. Hancock et al. (2009b) also acknowledged

the ALTC in its ―valuable support for accounting academics with strategies and ideas for

embedding non-technical skills within their subject‖ (p. 258).

The importance of skills development in university accounting education programs in

the US and Australia has been backed by the push from IFAC. An emphasis on skills

development has been a major change that has occurred during this decade and is an

essential element of accounting education in the Contemporary Model.

In terms of the assumptions relating to teaching, Laurillard (2002) stated ―… in

universities, with their continued reliance on lectures and textbooks, the classical

tradition of ‗imparting knowledge‘ still flourishes in the forms through which we teach,

if not in the rhetoric of individual academics‖ (p. 13). Biggs (2003) agreed by arguing

that:

the view of university teaching as transmitting information is so widely

accepted that delivery and assessment systems the world over are based on it.

Teaching rooms and media are specifically designed for one-way delivery. A

teacher is the knowledgeable expert who expounds the information the

students are to absorb and to report back accurately, according to their

ability, their motivation, even their ethnicity. (p. 22) 3 The other two projects relate to building professional-relevant learning and industry engagement in the

business curriculum, and valuing quality teaching in business education.

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If this approach to university education is occurring throughout the world, it is therefore

not surprising that in accounting education, teaching still occurs using the learning

theories outlined under the previous Traditional Model. To assess faculty use and

feelings about various pedagogical approaches, Albrecht and Sack (2000) asked

educators which learning activities they used and believed to be most effective. The

results are set out in Table 2.3.

Table 2.3

Faculty Use and Feelings About Various Pedagogical Approaches

(Based on percent who currently use)

Learning Activity Percent

who

currently

use

Percent

who do

not use

Percent

who believe

not useful

and should

not be used

Percent

who

believe

useful but

used too

much

Percent

who believe

useful and

used about

right

Percent

who believe

useful and

should be

used more

Lecture 90.6 9.4 0.8 41.4 56.3 1.5

Reading textbooks 84.0 16.0 6.3 12.1 73.8 7.8

Writing assignments 78.4 21.6 1.6 2.4 50.2 45.8

Technology

assignments

77.0 23.0 2.4 5.1 39.5 53.0

Feedback exercises

(quizzes, etc)

75.6 24.4 4.3 10.5 73.5 11.7

Team (group) work 74.6 25.4 3.1 20.4 48.7 27.8

Case analysis 69.3 30.7 2.7 8.5 51.3 37.5

Oral presentations 62.4 37.6 4.0 8.4 53.3 34.3

Assignments with

real companies

40.8 59.2 5.1 4.3 37.9 52.7

Videos 37.6 62.4 22.5 5.4 50.2 12.9

Role playing 15.3 84.7 39.3 5.2 21.4 34.1

Team teaching 11.1 88.9 26.0 4.3 21.2 48.5 Source: Albrecht & Sack (2000, p. 54)

Table 2.3 clearly shows that lectures and reading textbooks were major tools used by

accounting educators in the US. In interpreting this table, Albrecht and Sack stated:

A review of these data suggest we know what needs to be done - it also

suggests we have not done it. Why, if we believe there is too much lecture,

do we continue to rely on it? Why, if we believe it would be profitable to

develop assignments with real companies, is it not done more? You can ask

the same questions about team teaching and technology assignments.

Faculty seem to know what to do but do not do it. (2000, p. 54)

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Chapter 2: The Foundations of Accounting Education 39

Rebele (2002) also questioned whether any advance had been made. He stated that when

he was an undergraduate in the late 1970s in the US, he took six courses as part of his

accounting major. The fact that most accounting programs in 2002 offer the same basic

six courses, attests to merely incremental changes in the last quarter century. As well,

not only were the courses the same, but the best-selling textbooks for four of those

courses were the same in 2002 as back in the 1970s.

Although the textbooks have improved, the approach or underlying

philosophy of the books remains basically the same after 25 years. How can

a business whose product, the curriculum, has remained relatively unchanged

for 25 years expect to be competitive? ... Can accounting education remain

competitive by staying basically the same with a few improvements here and

there? The evidence seems to indicate otherwise. (Rebele, p. 11)

Parker (2001) was also critical of the lack of progress.

Arguably much accounting content is still delivered in a dull, technicist,

‗number crunching‘ style that alienates students and produces graduates who

have been trained (rather than educated) in legal and professional standards

compliance and traditional ‗numbers‘ production. (pp. 444)

He argued that more innovative delivery approaches should be used such as case

studies, management games, internet and video based exercises, assignments in the

field, group investigations as well as individual critical essay writing. ―The

challenge then for educators is to innovate and offer students a high quality

education‖ (Parker, p. 445).

In Australia, Thomas (1999, p. 100) stated that ―Accounting departments have classes

that are too big‖ and alluded to problems of accounting education. He cited the example

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of W. F. Chua from the University of New South Wales and then President of AAANZ.4

Juchau (2005), reflecting on Thomas‘s 1999 article, stated:

Her university (Chua‘s), like others, treated accounting courses as popular

standbys, because they were relatively cheap to teach and did not entail

heavy infrastructure and laboratory costs. First year classes of 1100 students,

for example, hampered the development of student writing and

communication skills, values education and diagnostic and cognitive skills -

the very skill areas the professions and employers were demanding. For

many academics, large classes meant the employment of unsatisfactory

education methods, such as multiple choice exams, large tutorials and little or

no investigative essays or extended case analysis. (p. 90)

Another indicator of the increase in class size is the requirement in the 2009

Professional Accreditation Guidelines for Higher Education Programs that the ―desired

class size for tutorials and similar classes is between 20-30‖ (ICAA & CPA Australia,

2009, p. 6). When compared with the 1990 Mathews Report statement that the tutorial

sizes were approximately 12 to 15 students (Mathews, 1990), this confirms that the

accepted number of students in an accounting tutorial in Australia had increased. CPA

Australia made a similar point in its 2002 Submission to the Ministerial Issues Paper,

Striving for Quality: Learning, Teaching and Scholarship that ―mass participation has

fundamentally changed the experience of students, particularly studying business.

Larger class sizes have reduced interaction and lessened the ability of universities to

challenge students and develop their critical thinking and communication skills‖ (CPA

Australia, 2002, p. 3). As well, they claimed that ―mass education has led to mass

delivery, particularly in business faculties. Curriculum design and teaching strategies

have changed to accommodate large class sizes. However, the large class sizes are a

major contributor to the reduction in teaching effectiveness‖ (CPA Australia, p. 5).

4 The Accounting Association of Australia and New Zealand and now AFAANZ (Accounting and Finance

Association of Australia and New Zealand) which is the peak accounting academic body in these

countries.

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Chapter 2: The Foundations of Accounting Education 41

Despite this continued emphasis on lecture transmission as the traditional form of

teaching, a survey of the accounting education literature indicates that there are

advocates for change in accounting teaching. Leveson (2004) in her paper Encouraging

Better Learning Through Better Teaching: A Study of Approaches to Teaching in

Accounting stated that there have been calls from many quarters to address what is

perceived as deficiencies in learning. She listed many accounting studies where the

―deficiencies cited include an over-reliance on algorithmic problem-solving, poor

abstract reasoning skills, lack of ‗generic‘ skills and an inability to transfer academic

knowledge to the workplace. On the other side of the coin, teaching is often criticised

for failing to overcome such deficiencies‖ (Leveson, pp. 529-530).

The first area of change related to teacher-centred/content-orientated and student-

centred/learning-orientated views of teaching. Leveson‘s (2004) research was based on

24 Australian accounting academics‘ teaching experiences and their conceptions of

teaching, their students‘ learning and their teaching approach in relation to the

accounting classes they were teaching. Her results showed that there were two broad

categories: teacher-centred/content-orientated and student-centred/learning-orientated

approaches. Similar research around this theme in accounting included that of Adler,

Milne and Stringer (2000), Fessler (2008), Gow, Kember, and Cooper (1994), and Lucas

(2002).

The above accounting literature is based on general education literature in this area.

Tiberius (1986) said that the dominant metaphor underlying teaching and learning was

transmission. In this dominant metaphor, teaching is telling and learning is listening and

to emphasise his view, he quotes preeminent educational theorist Paul Freire:

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A careful analysis of the teacher-student relationship at any level, inside or

outside the school, reveals its fundamentally narrative character. This

relationship involves a narrating subject (the teacher) and patient, listening

objects (the students) … Narration (with the teacher as narrator) leads the

students to memorize mechanically the narrated content. Worse still, it turns

them into ‗containers‘, into receptacles to be filled by the teacher …

Education thus becomes an act of depositing, in which the students are the

depositories and the teacher is the depositor. (Freire, 1972, p. 45)

Tiberius (1986) claims that there is evidence of a shift from this dominant metaphor to

the second metaphor which is dialogue.

Other writers in this general education area include Ramsden (1992) who proposed three

higher education theories of teaching: teaching as telling or transmission, teaching as

organising student activity, and teaching as making learning possible; Kember and Gow

(1994) who discussed learning facilitation and knowledge transmission as orientations to

teaching; and Kember (1997) who synthesised a body of research based on 13

independent empirical studies of university academics to show that teacher conceptions

are based on the two broad views expressed previously: a teacher-centred/content-

orientated view with the conception focused on imparting information or transmitting

structured knowledge and a student-centred/learning-orientated view which focused on

facilitating understanding or conceptual change. Kember (1997) added a transitionary

category called student-teacher interaction which linked these two major orientations.

This general education literature formed the basis of accounting literature in this area.

Related to conceptions or views of teaching is a body of literature known as ―approaches

to learning‖ which is based on the surface or deep learning framework pioneered by

Marton and Säljö (1976). Trigwell, Prosser, and Waterhouse (1999) showed that

qualitatively different approaches to teaching were associated with qualitatively

different approaches to learning. More specifically, their results indicated that in the

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Chapter 2: The Foundations of Accounting Education 43

classes where teachers described their approach to teaching as having a focus on what

they did and on transmitting knowledge, students were more likely to report that they

adopted a surface approach to the learning of that subject. Conversely, but less strongly,

in the classes where students reported adopting significantly deeper approaches to

learning, teaching staff reported adopting approaches to teaching that were more

oriented towards students and to changing the students‘ conceptions. They also state that

previous studies have shown relations between teachers' conceptions of teaching and

learning and their approaches to teaching; and numerous studies have shown

correlations between students‘ deeper approaches to learning and higher quality learning

outcomes. The results reported by Trigwell et al. (1999) link these two sets of studies.

They highlight the importance of discouraging teacher-focused transmission teaching

and encouraging higher quality, conceptual change/student-focused approaches to

teaching in attempts to improve the quality of student learning.

There have been many studies in accounting literature relating to these surface and deep

approaches to learning and this is the second area where advocates have pushed for

change. These include Beattie, Collins, and McInnes (1997), Booth, Luckett, and

Mladenovic (1999), Duff and McKinstry (2007), English, Luckett, and Mladenovic

(2004), Lucas (2001), Lucas and Mladenovic (2004), and Sharma (1997). Linked to this

is literature about international students and their specific approach to learning. Kember

(2000) studied the approaches to learning in relation to Asian students and Abeysekera

(2008) compared the learning approaches of international and domestic accounting

students. Both Kember and Abeysekeera found that fostering a deep approach to

learning was just as important for these students despite the stereotype perception that

classifies them as surface learners.

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Another very popular teaching method in accounting is the use of case studies in

accounting practice. Two US accounting education journals, Issues in Accounting

Education and Journal of Accounting Education, regularly include case studies for their

readers. In Table 2.3, 69.3% of faculty were shown to use case analysis, with 37.5%

believing it was useful and should be used more (Albrecht & Sack, 2000). This is also

borne out widely in the accounting education literature (Adler, Whiting, & Wynn-

Williams, 2004; Cullen, Richardson, & O‘Brien, 2004; Duff, Dobie, & Guo, 2008;

Gobeil & Phillips, 2001; Krishnan & Mintz, 2007; Phillips & Vaidyanathan, 2004; Weil,

Oyelere, & Rainsbury, 2004; Weil, Oyelere, Yeoh, & Firer, 2001; Wynn-Williams,

Whiting, & Adler, 2008). This approach to teaching accounting is so popular that there

is even a web site which has been set up as a tool for accessing accounting cases

(Weinstein, 2005). This Access database, which currently has over 500 cases that have

been published in various accounting academic journals, is freely available online.

In terms of skill development in accounting, Tempone and Martin (2003) highlighted the

problems faced by universities.

Claims that university students, particularly in the professional areas, are ill-

equipped to begin professional practice are commonplace. There is barely a

week goes by without one professional organization or another making

comment to this effect. Often the complaints are accompanied by demands

that universities should prepare their students differently. The introduction of

graduate attributes into the university curriculum is often suggested as a

remedy to the problem. There are two assumptions at work here. The first is

that what is learned in universities is theory and students are not taught to

apply the theory in a professional situation. The second is that so called

graduate attributes, such things as communicating and problem-solving and

working in teams, are skills that can be readily included in the curriculum to

transform the performance and understanding of the average university

student. The literature suggests it is not this simple. (p. 227)

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Chapter 2: The Foundations of Accounting Education 45

Tempone and Martin (2003) described the debate over the optimal development of

skills. They considered whether or when, it is better to focus on the development of a

skill (e.g., communication), within the classroom in isolation from general knowledge of

the subject, or whether it is better to develop that skill within the context of coming to

know the discipline (see e.g., Boud & Feletti, 1991; Laurillard, 1984). There is also

debate over whether and when it is better to focus on the development of professional

knowledge in a situation or environment that will necessarily demand a professional

response (e.g., a work-experience component). There is equally debate as to the best

exercises and environments in which to develop different skills and qualities in different

students (Martin, 1997). Tempone and Martin concluded that the ―development of

generic skills … through iteration between theory and practice both during and beyond

the assignment gives students some necessary tools with which to continue learning‖ (p.

241).

With regard to teamwork, Kennedy and Dull (2008) stated that while ―there is growing

awareness among faculty that students will ultimately need to demonstrate collaborative

skills in business, and those skills may be effectively developed in the classroom‖

nevertheless faculty ―continue to struggle with how to structure and manage effective

learning groups or teams‖ (p. 214). They cited literature relating to this struggle and the

problems that occurred. One response to this issue is the adaption of cases for a team

approach.

When groups of students are assigned a joint case, they are most likely to

achieve the objectives of positive interdependence, individual accountability,

heterogeneous interactions, and attention to group processing when the case

assignment is selected and designed to promote common task activities by

each participant. (Scofield, 2005, p. 248)

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Scofield (2005) provided aids for selecting appropriate cases for a team approach,

structuring assignments into individual and group components, forming teams

effectively, and structuring peer feedback to improve students‘ learning and teamwork

skills.

In summary, this literature demonstrates that there are indeed advocates for change in

the way in which accounting is taught. The general education literature has been

acknowledged by researchers in accounting education, with much of it alluding to a

change from the traditional transmissionist model. However, the extent to which this

has occurred is difficult to determine. There is little doubt that transmission is still the

predominant mode of teaching in accounting education, with some educators being

innovative and trying different approaches, especially attempts that are more student-

centred and learning-orientated. The added emphasis on skill development will aid this

move as it is very difficult to teach and practise skills in a lecture using transmission.

In terms of the assumptions about learning, behaviourist learning based on drill and

practice is still applicable, although perhaps not as prevalent as in the previous

Traditional Model. Herring (2003) believes that there is still a place for drill and

practice in terms of the basic fundamentals of accounting.

One particularly noteworthy result in professional programmes was a strong

emphasis on professional examination content in curriculum development -

resulting in a tendency to teach the current rules rather than to teach concepts

and critical thinking. It is now widely agreed that the 'rule-based' instruction

of undergraduate accounting classes in the USA is an outdated approach.

However, there appears to be less agreement that instruction on the structures

of the information system and the fundamentals of double-entry bookkeeping

can be abandoned. While it is true that machines do bookkeeping today,

accountants must understand the financial statement implications of

managerial decisions if they are to be members of the management team. The

consensus among most faculty is that this understanding must be based on

basic tools, whatever their relationship to the old-fashioned past. (p. 89)

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Chapter 2: The Foundations of Accounting Education 47

Of course the information processing model of learning and the importance of being

able to transfer learning to new situations previously outlined in the Traditional Model,

are still very relevant. However, another predominant learning theory emerges since the

1990s, that of constructivism. Biggs (1996) outlined two broad theoretical traditions that

apply to higher education. The first is the ―objectivist‖ tradition based on a dualism

between the knower and the known. In this view, knowledge is seen as decontextualised

so it can be learned, tested and applied. Teaching is therefore a matter of transmitting

the knowledge and learning involves receiving it accurately, storing it and using it

appropriately. This tradition ―is still the dominant theory-in-use‖ (Biggs, p. 348). In

the second tradition, dualism is rejected and meaning is not imposed by reality or

transmitted by direct instruction, but is created by the learner. Constructivism places the

learner as ―central in the creation of meaning, not the teacher, as the transmitter of

knowledge‖ (Biggs, p. 348). Biggs believed that although constructivism was espoused

as a dominant theory in education, it had not yet become ―a common theory-in-use in

higher education‖ (Biggs, p. 348). While there are several notions of constructivism,

whatever particular constructivist theories may variously emphasize, a

consensus would be that learners arrive at meaning by actively selecting, and

cumulatively constructing, their own knowledge, through both individual and

social activity. The learner brings an accumulation of assumptions, motives,

intentions, and previous knowledge that envelopes every teaching/learning

situation and determines the course and quality of the learning that may take

place. (Biggs, 1996, p. 348)

Prosser and Trigwell (1999) further explained individual constructivism as ―the process

of knowledge construction is driven internally through processes of assimilation

(integrating new knowledge into existing knowledge structures) and accommodation

(changing knowledge structures)‖ (p. 13). This notion of learning is very much aligned

with the general and accounting education literature relating to teacher centred/content

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orientated versus student centred/learning orientated views discussed previously and

with surface and deep approaches to learning

In terms of the assumptions relating to assessment, assessment will follow from the

knowledge and skills to be learned and the way in which it is taught. It has already been

established that the transmissionist model is still dominant, so it follows that exams are

still very much the major form of assessment. However, with the emphasis on skills,

other forms of assessment must occur. Oral communication cannot be assessed in a

typical examination format. It is the same with technology skills and research skills.

Written communication can require longer assignments to be written. Problem solving,

cases studies and teamwork also add another dimension to assessment. As a result, the

spectrum of assessment has broadened. Exams are still dominant but other dimensions

of assessment are developing.

In the US, ―many schools focus on teaching to the CPA exam‖ (Albrecht & Sack, 2000,

p. 58) so the emphasis on exams is still very prevalent. This is reinforced by the status of

the CPA exams which ―overwhelmingly remains the certification of choice among

accounting students‖ (Nelson, Vendrzyk, Quirin, & Kovar, 2008, p. 383). With the

introduction of the computer based Uniform CPA exam in 2004,5 the emphasis is still on

knowledge but also on the ―skills needed to apply that knowledge‖ (AICPA, 2009c).

Consequently, candidates ―no longer called upon to memorize rules and regulations, will

require a new skill set for success in the examination and in their careers‖ (Bolt-Lee &

Foster, 2003, pp. 39-40).

5 The new computer based Uniform CPA Examination commenced in April 2004 with a greater emphasis

on research and communication skills (AICPA, 2003).

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Chapter 2: The Foundations of Accounting Education 49

Exams are still the dominant form of assessment in accounting education in Australia,

driven to a large extent by the assessment guidance provided by the ICAA and CPA

Australia. The ICAA and CPA Australia 2009 Accreditation documents stated:

… stress is laid on the need to incorporate a balance in the assessment

process between both the technical and non-technical competencies a

student demonstrates. Excess reliance for assessment purposes on

unsupervised work, or on tests of simple memory recall, is not regarded as

conducive to quality of achievement. (pp. 6-7)

They therefore recognise that the non-technical skills are important and thus appropriate

assessment of these skills was required. Manuals that aid in the assessment of these

skills have also been developed in Australia (Jackson, Watty, Yu, & Lowe, 2006).

However, the accreditation document emphasised the importance of exams, noting in

particular that ―individual invigilated assessment will comprise at least 50% of the total

assessment package for all courses required by the professional bodies. It is

recommended that there is a minimum of three hours of invigilated assessment‖ (ICAA

& CPA Australia, 2009, p. 7).

In summary, Table 2.4 sets out the major assumptions about accounting education circa

2009 which forms the Contemporary Model of accounting.

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Table 2.4

Contemporary Model of Accounting Education circa 2009

Assumptions

about

Content

Assumptions

about Skills

Assumptions about Teaching Assumptions

about Learning

Theory

Assumptions

about

Assessment

Discipline

knowledge

fairly

standardised

Analytical thinking

Critical thinking

Oral and written

communication

Technology skills

Research skills

Teamwork

Transmissionist – small to large

classes using lecture method and

textbooks adopting a ‗transfer of

knowledge‖ approach

Transfer of training (ability to be

able to apply knowledge and skills

in the workplace) - practice will

take care of itself

Teacher centred/content orientated

Vs student centred/learning

orientated

Approaches to learning (surface Vs

deep) and resultant approach to

teaching

Case studies

Skills cannot be learned from

lecturing

Behaviourist

(Skinner) – drill

and practice

Cognitive

(Gagné) –

information

processing

model

Transfer of

learning to new

situations

Objectivist V

Constructivism

(Biggs)

Exams

predominantly

Oral and Written

Communication

skills

Technology

skills

Research skills

Teamwork

Having outlined the components of the Contemporary Model, a glaring omission in the

area of teaching and learning in this model is that work experience placements, practica

and internships have not been included. Although some universities do offer these to

their students, they are not considered in the mainstream of accounting education. IFAC

has standards that each of the accounting bodies throughout the world adopt. These

International Education Standards (see IAESB, 2009) relate to matters including Content

of Professional Accounting Education Programs (IES 2), Professional Skills and

General Education (IES 3), Practical Experience Requirements (IES 5), and Continuing

Professional Development: A Program of Lifelong Learning and Continuing

Development of Professional Competence (IES 7).

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Chapter 2: The Foundations of Accounting Education 51

The content and the professional skills standards have been discussed previously.

However, the practical experience requirements (IES 5) and the continuing professional

development (IES 7) standards mention nothing about the necessity for work experience

placements whilst obtaining a degree. The practical experience standard concentrates on

the minimum requirement of three years for ―on-the-job‖ practical training prior to full

qualification as an accountant. Similarly, the continuing professional development

(CPD) standard emphasises the importance of continuous improvement of competence

and a commitment to lifelong learning.

However, none of these standards cover any requirement for a work experience

placement, practicum or internship prior to graduation. A whole standard discusses the

content to be covered (IES 2) and another whole standard discusses the various skills

that must be emphasised (IES 3). If work experience placements were considered

important, then the issue would have been addressed in a standard. In IAESB (2009, pp.

43-44) where pre-qualification education is minimally discussed, there is only a feint

mention of on-the-job training but no specific mention of work experience

placements/practica/internships prior to graduation. The educational process that these

standards infer is that students will obtain their degree first, then obtain their three years

of on-the-job training (part of which could be done while they study part-time) and as a

result, become fully qualified accountants.

When the various accounting bodies throughout the world develop their programs in the

light of the IAESB standards, work experience practica are therefore not a priority. As

previously discussed, the latest Australian accreditation document Professional

Accreditation Guidelines for Higher Education Programs (ICAA & CPA Australia,

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2009) lists the various requirements for content and skills but there is no mention of

work experience practica. Likewise, the American Institute of Certified Public

Accountants (AICPA) emphasises the content to be covered in its CPA exam, the

changing of the exam to be more skills based and has developed its Core Competency

Framework. However, there is no requirement for a work experience practicum. These

practica and internships can therefore be viewed as an add-on to a student‘s university

study, but they are not part of the mainstream of accounting education.

2.4 Summary

Since 1990 there have been calls for dramatic changes in the education of accountants.

The first model, the Traditional Model, is characterised by a major emphasis on

discipline knowledge using a ―transfer of knowledge‖ transmissionist approach to

teaching, with great reliance on textbooks, behaviourist and cognitive assumptions about

learning, and an emphasis on examinations as the undisputed form of assessment. The

assumption was that students would be able to transfer this learning to any given

problem when they start practice. Of great importance in the 1990s was a serious

questioning of this traditional form of learning. The AECC in the US and the Mathews

Report in Australia categorically stated that ―transfer of knowledge‖ was not working

and that a better model must be found. They recommended a move away from a

―transfer of knowledge‖ model to a more holistic ―learning to learn‖ approach. The first

wave of accounting education emphasised the teaching of discipline knowledge as the

most important element of an accounting education. The call for change in the 1990s

revolved around the view that discipline knowledge was no longer the essential focus of

accounting education for the future.

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Chapter 2: The Foundations of Accounting Education 53

The second model, the Contemporary Model, has similar characteristics to the first

model. However, the importance of skills in the form of analytical and critical thinking,

oral and written communication, technology skills, research skills and teamwork became

firmly entrenched into mainstream accounting education during this period. Although

the transmissionist lecture and textbook approach is still a major form of teaching, there

was evidence of a move from teacher centre/content orientated teaching to more student

centred/learning orientated teaching. This has been helped by the emphasis on skills

development through problem solving, teamwork, research and communication. Also,

there was recognition of the surface versus deep approaches to learning, with a resultant

change in teaching, and an increase in the importance of case studies. In learning, the

notion that constructivism in the form of students constructing their own knowledge

through both individual and social activity was also recognised. In assessment, exams

were still predominant but because of the shift in emphasis towards the importance of

skills development, the assessment changed to reflect this. The major element of the

second wave relating to the Contemporary Model emphasised the importance of skills

development.

Of significance in both of these two waves of accounting education is that they are

bounded and constricted by the view that formal learning can only occur at university.

In this regard, the views of Tyler and Laurillard are very important. Tyler (1949) stated

―learning takes place through the active behavior of the student: it is what he does that

he learns, not what the teacher does‖ (p. 63). More recently, Laurillard (2002) stated

that:

Lecturers are also likely to be attracted by the idea of a conceptual structure as

a stable and well-defined entity abstracted from the contexts in which the

concept was experienced. The notion sits well with the ideal of ‗discipline‘

knowledge. However, it does not address the reality that all teachers surely

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recognise – that students do not transfer their knowledge across different

settings, that they often find it difficult to relate theory to practice, that

knowledge does seem to be context-dependent. (p. 13)

The next chapter will examine sociocultural theories of learning which could help

overcome these problems relating to university teaching and learning. These theories of

learning could provide the theoretical basis for a new model of accounting education.

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Chapter 3: Building a Sociocultural Framework for Accounting Education 55

CHAPTER 3

BUILDING A SOCIOCULTURAL FRAMEWORK FOR ACCOUNTING

EDUCATION

3.1 Introduction

In Chapter 2, I established that work experience placements, practica and internships are

not currently part of mainstream accounting education. This chapter will review the

literature relating to work experience placements in three areas: the sociocultural (neo-

Vygotskian) theories of learning; the literature relating to student learning through

accounting work experience placements; and other literature which guided the

development of the work experience program at QUT.

3.2 Sociocultural (Neo-Vygotskian) Theories of Learning

The sociocultural perspective on learning was first put forward by the Russian

psychologist Lev Vygotsky (1896–1934). His theories emphasise the historical and

cultural contexts of learning. He emphasises the role of language and speech, and uses

terms like tools (sometimes called cultural tools), internalization, and the zone of

proximal development (ZPD) (Vygotsky, 1978, 1986). Because his theories are very

broad and fairly ambiguous, several schools of thought have taken his theories in

different directions. Engeström has concentrated on activity theory (e.g., Engeström,

2009), and Cole has researched the zone of proximal development (e.g., Cole, 1996;

Newman, Griffin, & Cole, 1989). Another school of thought has led to the communities

of practice cultural interaction model. This model is based on the work of neo-

Vygotskians such as Rogoff, and Lave and Wenger. Rogoff has applied her

―apprenticeship in thinking‖ to children‘s cognitive development and has developed

concepts such as apprenticeship, guided participation, and participatory appropriation

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(Rogoff, 1990, 1995). Lave has concentrated on school learning and Wenger on

industrial and workplace change. However, it is in partnership that Lave and Wenger

produced their seminal work developing such concepts as situated learning,

communities of practice and legitimate peripheral participation (Lave & Wenger, 1991).

The communities of practice concept has been applied internationally (Wenger, 2006).

However, in this thesis, I will apply it to accounting education and student induction into

the accounting profession prior to graduation in order to investigate (a) whether

accounting may be regarded as a culture; (b) whether accounting is a community of

practice; (c) whether context, situated learning, guided participation, zone of proximal

development, and legitimate peripheral participation are relevant and applicable to

accounting education; and (d) whether accounting has a set of specific cultural tools.

The answers to these questions will enable a response to the crucial question: for

effective learning to take place, is it necessary in accounting education that learning be

situated and therefore some form of work experience should be an essential element of

an accounting graduate‘s education?

3.3 Rogoff’s Sociocultural Theory of Learning

Barbara Rogoff‘s 1990 book Apprenticeship in Thinking draws heavily on the writings

of Vygotsky and his sociocultural perspective, and questions the notion that children‘s

cognitive development is a ―solitary endeavour‖ (Rogoff, 1990, p. viii). She views

―children as apprentices in thinking, active in their efforts to learn from observing and

participating with peers and more skilled members of their society, developing skills to

handle culturally defined problems with available tools, and building from these givens

to construct new solutions within the context of sociocultural activity‖ ( p. 7). From this

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Chapter 3: Building a Sociocultural Framework for Accounting Education 57

definition, four major elements require deep discussion: the importance of context and

problem solving (the constructing of new solutions within the context of sociocultural

activity); the concept of guided participation which relates to the learning from peers

and more skilled members of society; how children cognitively develop through this

learning, developing skills with available tools and constructing new solutions; and the

overarching notion of apprentices in thinking. Each of these elements will now be

explored in terms of Rogoff‘s 1990 work and her follow-up 1995 paper entitled

Observing Sociocultural Activity on Three Planes: Participatory Appropriation, Guided

Participation, and Apprenticeship.

3.3.1 Context/Problem Solving

Crucially, Rogoff‘s view is that ―children‘s cognitive development is embedded in the

context of social relationships and sociocultural tools and practices‖ (Rogoff, 1990, p. 8)

and she goes so far as to say that she regards ―all human activity as embedded in

context; there are neither context-free situations nor de-contextualized skills‖ (1990, p.

27). Context is placed in a much more central position with cognitive developmental

sequences defined in terms of both the efforts of the child and the domain of the

problem. However, this is not only restricted to the specific task or the domain of

knowledge. A broader view must be taken to ensure that task characteristics and

cognitive performance be considered in the light of the goal of the activity and its

interpersonal and sociocultural context. ―The purpose of thinking is to act effectively;

activities are goal directed (tacitly or explicitly), with social and cultural definition of

goals and means of handling problems‖ (Rogoff, p. 6).

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Rogoff places great emphasis on problem solving and the situated nature of human

activities.

The structure of problems that humans attempt to solve, the knowledge base

that provides resources, and the strategies for solution that are considered more

or less effective or sophisticated are situated in a social matrix of purposes and

values. The problems that are posed, the tools that are available to solve them,

and the tactics that are favored build on the sociocultural definitions and

available technologies with which an individual functions. Further, the solution

to problems often occurs in social situations that define the problems and

provide opportunities for learning from social transactions. (1990, p. 6)

The importance Rogoff places on problem solving can be seen in the way she relates it

intrinsically to cognition and thinking.

Cognition and thinking are defined broadly as problem solving. I assume that

thinking is functional, active, and grounded in goal-directed action. Problem

solving involves interpersonal and practical goals, addressed deliberately (not

necessarily consciously or rationally) ... Problem solving emphasizes the active

nature of thinking, rather than focusing on cognition as the passive possession

of mental objects such as cognitions and percepts. People explore, solve

problems, and remember, rather than simply acquire memories, percepts, and

skills. The purpose of cognition is not to produce thoughts but to guide

intelligent interpersonal and practical action. (1990, p. 8-9)

In her view, context is very important; problem solving emphasises the active nature of

thinking; and people explore, solve problems, and remember, rather than simply acquire

memories.

3.3.2 Guided Participation/Zone of Proximal Development

Related to the importance of context and this problem solving approach is the concept of

guided participation which was developed by Rogoff.

Guided participation involves adults or children challenging, constraining,

and supporting children in the process of posing and solving problems ­

through material arrangements of children's activities and responsibilities as

well as through interpersonal communication, with children observing and

participating at a comfortable but slightly challenging level. The processes of

communication and shared participation in activities inherently engage

children and their caregivers and companions in stretching children's

understanding and skill to apply to new problems. (Rogoff, 1990, p. 18)

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Chapter 3: Building a Sociocultural Framework for Accounting Education 59

She describes the processes of guided participation as building bridges between what

children know and new information to be learned, structuring and supporting children‘s

efforts, and transferring to children the responsibility for managing problem solving.

This provides direction and organization for children's cognitive development in widely

differing cultures. At the same time, cultural variation in the lessons to be learned and in

the means by which children learn them underscore the importance of children‘s roles in

observing and participating in social activity, the tacit arrangements of children‘s roles,

and the multiple roles of parents and other companions in guiding children‘s

development (Rogoff, 1990). Although she emphasises the role that adults play, the

aspects a sociocultural view of learning as the culture that the adults adhere to, will be

passed on to the children who are participating. It is not only the involvement between

people in terms of communication that is important but it is also that the child

participates in culturally valued activities.

Guided participation is based on a Vygotskian concept called the zone of proximal

development or ZPD. In Mind and Society, Vygotsky (1978) defines the ZPD as ―the

distance between the actual developmental level as determined by independent problem

solving and the level of potential development as determined through problem solving

under adult guidance or in collaboration with more capable peers‖ (p. 86). The actual

development level defines functions that have already matured (that is, children can

perform these functions by themselves). The crucial element about the ZPD is

determined by the problems that the child cannot do independently and therefore needs

assistance. ―The zone of proximal development defines those functions that have not yet

matured but are in the process of maturation, functions that will mature tomorrow but

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are currently in an embryonic state‖ (Vygotsky, p. 86). The difference between the two

developmental levels is that the actual development level looks at mental development

―retrospectively‖ whilst the zone of proximal development looks at mental development

―prospectively.‖ With the guidance of the adult, the child will come to master problems

which at present, they cannot do by themselves, but in the future, they will be able to do

independently.

Although the concept of guided participation is consistent with Vygotsky‘s zone of

proximal development, Rogoff extends this by emphasising the interrelatedness of

children with their caregivers. She places a greater focus on children ―as active

participants in their own development‖ (1990, p. 16) by seeking, structuring and even

demanding the assistance of those around them to solve problems. She also places

greater importance on tacit and distal as well as face-to-face social interaction.

Vygotsky emphasised language.

A child‘s speech is as important as the role of action in attaining the goal.

Children not only speak about what they are doing; their speech and action

are part of one and the same complex psychological functions, directed

toward the solution of the problem at hand. The more complex the action

demanded by the situation and the less direct the solution, the greater the

importance played by speech in the operation as a whole. (Vygotsky, 1978,

p. 25)

Rogoff (1990) views communication more widely by not restricting this to verbal but

also including non-verbal communication. ―I agree that language provides humans with

a powerful tool for both thinking and communicating, but I prefer to view

communication more broadly to include nonverbal as well as verbal dialogue rather than

focus so exclusively on words‖ (p. 16). Although the difference between the two is not

great, it is Vygotsky‘s link between social interaction and practical activity that is

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pivotal. ―The most significant moment in the course of intellectual development, which

gives birth to the purely human forms of practical and abstract intelligence, occurs when

speech and practical activity, two previously completely independent lines of

development, converge‖ (Vygotsky, 1978, p. 24). By linking social interaction and

speech with the zone of proximal development, Vygotsky provides a powerful theory for

how learning takes place.

Related to guided participation and the zone of proximal development is the concept of

scaffolding. In construction terminology, a scaffold is an external brace that aids the

workers on a building site. In education, it has become a metaphor for providing

support to aid learning. Cazden (2001) argued that the term was first used in this way in

a paper by Wood, Bruner and Ross in 1976. Then in 1979, one of Cazden‘s papers

published after a professional trip to the Soviet Union with Ann Brown and Michael

Cole, suggested the connection between the Wood, Bruner and Ross (1976) analysis of

tutoring and Vygotsky‘s ZPD. Scaffolding is now in common use in educational

psychology with Ormrod (2008), a modern education psychology author, defining it as

the ―support mechanism that helps a learner successfully perform a task within his or her

zone of proximal development‖ (p. 45).

3.3.3 Appropriation/internalization

Having established the concept of guided participation, the question of how children

develop cognitively must be addressed. For Vygotsky, the process is one of

internalization. This term has been used by many theorists (Wertsch & Stone, 1985)

which has led to a variety of uses and therefore confusion. Wertsch and Stone point out

that for Vygotsky, internalization is primarily concerned with social processes with

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semiotic mechanisms, especially language, playing an important part. It is these

semiotic mechanisms that ―provide the bridge that connects the external with the internal

and the social with the individual‖ (Wertsch & Stone, p. 164). In this regard, Vygotsky

(1981) developed a general genetic law of cultural development.

Any function in the child‘s cultural development appears twice, or on two

planes. First it appears on the social plane, and then on the psychological

plane. First it appears between people as an interpsychological category, and

then within the child as an intrapsychological category. This is equally true

with regard to voluntary attention, logical memory, the formation of

concepts, and the development of volition. (p. 163)

Rogoff explains that for Vygotsky, the participation by children with skilled adults

allows children to internalize the tools for thinking and for taking more mature

approaches to problem solving that children have practised in a social context; and that

cognitive processes occur first on the social plane where these shared processes are

internalized, transformed, and then form the individual plane. The zone of proximal

development is therefore the dynamic region of sensitivity to learning the skills of

culture (Rogoff, 1990). Wertsch and Stone (1985) suggested that for Vygotsky, there is

an inherent relationship between external and internal activity, but that it is a genetic or

developmental relationship in which the major issue is how external processes are

transformed to create internal processes. Similarly Leont‘ev (1981), a colleague of

Vygotsky, argued that ―the process of internalization is not the transferral of an external

activity to a pre-existing, internal ‗plane of consciousness‘: it is the process in which this

plane is formed” (p. 57).

Rogoff (1995) also mentions three conflicting notions of internalization ranging from

something external being imported; something external being imported and transformed;

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Chapter 3: Building a Sociocultural Framework for Accounting Education 63

and her version to describe the process which is called individual appropriation or

participatory appropriation. She explains this term in her earlier work by stating that:

Children‘s participation in communicative processes is the foundation on

which they build their understanding. As children participate in ongoing

activities, they adjust to the social sense of their partners and incorporate the

skills and perspectives of their society. As they are assisted in problem

solving, they are involved in the views and understanding of the skilled

partner, in the process of stretching their concepts to find a common ground;

as they collaborate and argue with others, they consider new alternatives and

recast their ideas to communicate or to convince. In these activities, children

advance their ideas in the process of participation. It is not a matter of

bringing to the internal plane a product that was produced externally. It is a

matter of social engagement that leaves the individual changed. (Rogoff,

1990, p. 195-6)

There are important elements to this. First and foremost, how individuals change

through involvement in an activity and become prepared for involvement in subsequent

activities is a process – ―a process of becoming, rather than acquisition‖ (Rogoff, 1995,

p. 142). The rejection of the acquisition approach to internalization is vital as it assumes

that there is some boundary that must be crossed; something which is outside crossing a

line to become internal. The change in learning that occurs is not due to internalization

because something external has happened. It is a direct result of the person participating

in an activity. ―The appropriation perspective views development as a dynamic, active,

mutual process involved in peoples‘ participation in cultural activities; the

internalization perspective views development in terms of a static, bounded ‗acquisition‘

or ‗transmission‘ of pieces of knowledge (either by internal construction or by the

internalization of external pieces of knowledge)…‖ (Rogoff, 1995, p. 153).

Another important difference between the various aspects of internalization and

Rogoff‘s concept of participatory appropriation is time. The internalization approach

assumes that memories are stored in the past, are retrieved to the present and used, and

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then executed in the future. It is a ―storage model of mind‖ with some ―mysterious

executive process that is required in the internalization perspective to acquire,

accumulate, and store external pieces of knowledge or skill in the brain‖ (Rogoff, 1995,

p. 155). Rogoff posits that time in participatory appropriation is not broken up into time

phases of past, present and future. Time is an inherent part of any event. Any event in

the present is just an extension of previous events, directed towards goals to be attained.

Rogoff‘s concept of participatory appropriation is very similar to Vygotsky‘s

internalization. However, the difference is in relation to time. In Rogoff‘s eyes,

Vygotsky purports a separation in time between the social and the individual aspects of

the event. Rogoff believes that a person‘s participation is at one and the same time a

social and an individual process (Rogoff, 1995) and so there is no gap in this process.

Development is therefore a dynamic process and participatory appropriation

… is an aspect of ongoing events. A person who participates in events

changes in ways that make a difference in subsequent events. Participatory

appropriation is on-going development as people participate in events and thus

handle subsequent events in ways based on their involvement in previous

events. This contrasts with the internalization perspective in which one would

look for exposure to external knowledge or skill, followed by internalization

with or without transformation by the individual, followed by evidence of such

internalizations as the person retrieves the acquired knowledge or skill

independently. (Rogoff, 1995, p. 156)

Combining the concepts of guided participation and participatory appropriation together,

Rogoff (1990) believes that children‘s cognitive development is very much an

―appropriation of the intellectual tools and ski1ls of the surrounding cultural

community‖ (p. 11). ―Cognitive development consists of coming to find, understand,

and handle particular problems, building on the intellectual tools inherited from previous

generations and the social resources provided by other people‖ (Rogoff, p. 190). In the

solving of these problems, children adopt the various culture‘s technologies, norms, and

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Chapter 3: Building a Sociocultural Framework for Accounting Education 65

institutions. ―The picture is one of interdependent goal-directed activity‖ (Rogoff, p.

190); the development is ―multidirectional, rather than aimed at a specified endpoint in a

unique and unidirectional course of growth‖ (Rogoff, p. 12) and ―the child and the social

world are mutually involved to an extent that precludes regarding them as independently

definable‖ (Rogoff, p. 28). Rogoff leaves no doubt that culture and society are

intrinsically entwined in the development of cognitive learning. ―Through guided

participation with others, children come to understand and participate in the skilled

activities of their culture‖ (Rogoff, p. 191).

To Rogoff, cultural tools were important. Tools and technology are very much tied into

culture. ―Each generation of individuals in any society inherits, in addition to their

genes, the products of cultural history, including technologies developed to support

problem solving. Some of the technologies that have received attention as inherited tools

for handling information include language systems that organize categories of reality

and structure ways of approaching situations, literate practices to record information and

transform it through written exercises, mathematical systems that handle numerical and

spatial problems, and mnemonic devices to preserve information in memory over time‖

(Rogoff, 1990, p. 51). Tool use is also vital for Vygotsky. ―In Vygotsky‘s view,

expertise in the use of cultural tools is central to the role of social interaction‖ (Rogoff,

p. 21). As previously mentioned, for Vygotsky, ―The specifically human use of tools‖

(Vygotsky, 1978, p. 24) allows the convergence of speech and practical activity, which

allows social interaction to occur.

In summary, Rogoff believes that ―cognitive activities occur in socially structured

situations that involve values about the interpretation and management of social

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relationships. Individuals‘ attempts to solve problems are intrinsically related to social

and societal values and goals, tools, and institutions in the definition of the problems and

the practice of their solution‖ (1990, p. 61).

3.3.4 Apprenticeship in Thinking

Rogoff (1990) uses the metaphor of an apprenticeship for the cognitive development of

children so that attention can be focused on the active role that children play in

organizing development, the involvement of other more experienced people to

participate in shared social interaction, and the sociocultural impact that is exerted in

terms of the institutions, technologies and the goals of these activities. Young children

can be likened to novices in an apprenticeship although Rogoff readily accepts that this

concept can easily be applied to adults who want to develop skills and knowledge.

Apprenticeship conjures up the idea of a novice constantly searching for answers to new

situations and problems, using their existing knowledge to attempt to find answers and

then, when unable to do so, seeking the help of the more experienced expert. This

expert has all the skills and is responsible for effectively passing on the knowledge. For

more difficult problems, the expert may set sub-goals or mini-goals along the path to

break up the overall goal into smaller pieces in order for the novice to understand.

Shared problem solving - with an active learner participating in culturally

organized activity with a more skilled partner - is central to the process of

learning in apprenticeship. So are other features of guided participation that I

emphasize: the importance of routine activities, tacit as well as explicit

communication, supportive structuring of novices‘ efforts, and transfer of

responsibility for handling skills to novices. (Rogoff, 1990, p. 39)

The concept of apprenticeship has interesting parallels to Vygotsky‘s zone of proximal

development. The interaction that occurs between the novice and the expert, the novice

guided by the skilful partner to advance their skills through shared problem solving, can

be likened to the interaction that occurs within the ZPD. The active role of the child

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Chapter 3: Building a Sociocultural Framework for Accounting Education 67

learning through guided participation with the expert aiding their learning is very much

like an apprenticeship. However, it is important to emphasise Rogoff‘s goal of

development. ―Development involves children's progress toward local ideals of mature

thinking and action, rather than progress toward a universal goal. Both cognition and

development must be studied with an understanding of the particulars of the goals being

sought and of the circumstances and tools available, since these particulars are the

substance of both thinking and developing‖ (Rogoff, 1990, p. 190).

In summary, Rogoff sees the concepts of apprenticeship, guided participation and

participatory appropriation as inseparable and can be viewed as planes of focus in

sociocultural activity: community/institutional, intrapersonal and personal. These planes

of focus are not to be viewed as hierarchical or separate but rather as different elements

of focus on the whole sociocultural activity. The planes are so intertwined that the

consideration of one plane cannot be done without consideration of the others (Rogoff,

1995, p. 141).

Also, in line with the views of Rogoff (1995), the importance of moving from an

internalization approach to learning to one of participatory appropriation involving

guided participation in an apprenticeship paradigm is that the focus of learning and

development shifts. This sociocultural approach to learning reduces the importance of

this whole internalization debate about how things are stored and how memory works.

How people participate in valued cultural activities, and how they respond to those

activities with the help of skilled adults/mentors is important. It is this change that is

significant: moving from what a person already knows to a new level based on a shared

experience. If participatory appropriation becomes crucial, then transfer of knowledge

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can be looked at in a new light. It becomes more creative with people relating new

situations to that which the already knew. The creative element is very important. If

problem solving is the cornerstone to learning, then developing solutions to new

situations is a key ingredient. This change in focus simplifies the processes involved in

development and learning. As Rogoff (1995) states ―rather than searching for the nature

of internalization as a conduit from external bits of knowledge or skill to an internal

repository, we look directly at the efforts of individuals, their companions, and the

institutions they constitute and build upon to see development as grounded in the

specifics and commonalities of those efforts, opportunities, constraints, and changes‖ (p.

159). This leads to another view of situated learning with a slightly different perspective

aimed at participation of adults rather than children.

3.4 Lave and Wenger’s Legitimate Peripheral Participation in Communities of

Practice

Lave and Wenger (1991) in their book Situated Learning: Legitimate Peripheral

Participation develop a different, but related sociocultural theory of learning to the

views of Rogoff. They felt that the term ―apprenticeship‖ had become a synonym for

situated learning which they were uncertain about and that apprenticeship was used in

many different ways and therefore in danger of becoming meaningless. They had

difficulties with the metaphorical view of apprenticeship in the cognitive and

educational psychology literature when in fact it had a long history of providing learning

in many different areas. They also thought that situated learning was a much broader

concept than ―learning by doing‖ or ―learning in situ‖ by stating that ―… learning is an

integral and inseparable aspect of social practice‖ (Lave & Wenger, p. 31). This was

strengthened by ―... there is no activity that is not situated. It implies emphasis on

comprehensive understanding involving the whole person rather than ‗receiving‘ a body

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Chapter 3: Building a Sociocultural Framework for Accounting Education 69

of factual knowledge about the world; on activity in and with the world; and on the view

that agent, activity and the world mutually constitute each other‖ (Lave & Wenger, p.

33). This much broader approach to situated learning means that the individual is not

the most important element. Learning is not about cognitive structures and processes

that occur within the person. It is participation with the world that brings about learning.

This provides the context in which learning takes place.

In our view, learning is not merely situated in practice – as if it were some

independently reifiable (concrete) process that just happened to be located

somewhere; learning is an integral part of the generative social practice in

the lived-in world. The problem …is to translate this into a specific analytic

approach to learning. Legitimate peripheral participation is proposed as a

descriptor of engagement in social practice that entails learning as an integral

constituent. (Lave & Wenger, 1991, p. 35)

From the above, it can be seen that legitimate peripheral participation (LPP) is an

analytic approach to learning where engagement in social practice is an integral

component. The concept in terms of its components, suggests that legitimate means a

sense of belonging; peripheral is a sense of being located somewhere; and participation

brings a sense of being in the social world. However, Lave and Wenger (1991) are

emphatic that the concept must be taken as a whole and not considered in separate parts.

This concept is the lynchpin of their approach to learning and is espoused as follows:

‗Legitimate peripheral participation‘ provides a way to speak about the

relations between newcomers and old-timers, and about activities, identities,

artifacts, and communities of knowledge and practice. It concerns the

process by which newcomers become part of a community of practice. A

person‘s intentions to learn are engaged and the meaning of learning is

configured through the process of becoming a full participant in a

sociocultural practice. This social process includes, indeed it subsumes, the

learning of knowledgeable skills. (p. 29)

Newcomers learn and participate at the periphery and as they become more competent,

they are trusted to do more important things. Engaging in the practice is therefore an

essential element of learning and therefore is a vital concept for this thesis.

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These profound notions bring into question how learning occurs and forces educators to

take a new look at the concept of learning and how best to provide appropriate contexts

for learning to occur. Lave and Wenger are careful not to talk about schooling or other

forms of educational institutions, rather wanting an approach that could stand on its own

regardless of the form involved. They suggest that legitimate peripheral participation is

not in itself an educational form, much less a pedagogical strategy or a teaching

technique. It is an analytical viewpoint on learning, a way of understanding learning and

can take place no matter what educational form provides the context for learning.

Crucially, they say that they hope it will ―inform educational endeavours by shedding

new light on learning processes, and by drawing attention to key aspects of learning

experience that may be overlooked‖ (1991, p. 41).

The previous section noted that Rogoff (1990, 1995) cast doubt on the view of learning

as an internalization process involving boundaries, for example, between inside and

outside, and transformation. Lave and Wenger (1991) have similar concerns and are

very much aligned with Vygotsky‘s zone of proximal development. Their fundamental

conception of ZPDs is based on a communities of practice approach as the predominant

process placing ―more emphasis on connecting issues of sociocultural transformation

with the changing relations between newcomers and old-timers in the context of a

changing shared practice‖ (Lave & Wenger, p. 49). Once again, their emphasis is not on

the individual as a learner with the inherent debate about individuals‘ cognitive

processes and structures. They highlight the importance of participation in the social

world and the relationship between newcomers and old-timers.

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Chapter 3: Building a Sociocultural Framework for Accounting Education 71

Participation is always passed on situated negotiation and renegotiation of

meaning in the world. This implies that understanding and experience are in

constant interaction – indeed, are mutually constitutive. The notion of

participation thus dissolves dichotomies between cerebral and embodied

activity, between contemplation and involvement, between abstraction and

experience: persons, actions, and the world are implicated in all thought,

speech, knowing and learning. (Lave & Wenger, 1991, pp. 51-52)

Another aspect of learning which is related to legitimate peripheral participation is the

notion that learning is an evolving form of membership in a community of practice.

Peoples‘ roles change through time, from the beginning where they are newcomers,

through the middle phase of coming to be seen as old-timers, and ultimately making the

full transition to being old-timers. This is a process of developing ―knowledgeably

skilled identities in practice‖ (Lave & Wenger, 1991, p. 55). This changing form of

participation brings about more intricate relationships than the typical teacher/student

structure. The community of practice itself is also changing as it looks to the future. As

each new generation emerges and subsides, it leaves a cultural history that will prove to

be productive for the next generation to follow.

In order to test their approach to learning, Lave and Wenger (1991) looked at five case

studies of apprenticeship, noting that in the US, much learning occurs through some

form of apprenticeship, especially when high levels of knowledge and skill are in

demand as in professions such as medicine, law, the academy, professional sports, and

the arts. The case studies they choose were Yucatec midwives, Vai and Gola tailors, US

naval quartermasters, US butchers and Alcoholics Anonymous. These are a diverse

group and are not all typical of what would be considered standard apprenticeships.

Through these case studies, they analyse and confirm their views about learning.

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Typical of these apprenticeships is the master-apprenticeship relationship. Often this

type of relationship is contractual or in the broadest terms, an intention. However, in a

general sense, Lave and Wenger (1991) believe that the crucial element here is that the

conferring of legitimacy is more important than the provision of teaching. However, in

the five cases that they studied, of note was that ―researchers insist that there is very

little observable teaching; the more basic phenomenon is learning. The practice of the

community creates the potential ‗curriculum‘ in the broadest sense – that which may be

learned by newcomers with legitimate peripheral access‖ (Lave & Wenger, p. 92-93).

Linked to this is another significant relationship, namely the role that peers play in

apprenticeships. As well as having access to masters, there are generally periods of time

where apprentices learn from their peers. ―The effectiveness of the circulation of

information among peers suggests … that engaging in practice, rather than being its

object, may well be a condition for the effectiveness of learning‖ (Lave & Wenger,

1991, p. 93). Therefore it can be argued that the centrality of the master and the notion

that they are entirely responsible for learning can be seriously questioned. They believe

in ―decentering common notions of mastery and pedagogy. This decentering strategy is,

in fact, deeply embedded in our situated approach – for to shift as we have from the

notion of an individual learning to the concept of legitimate peripheral participation in

communities of practice is precisely to decenter analysis of learning‖ (Lave & Wenger,

p. 94).

This leads to the ultimate question to be answered by Lave and Wenger – how does

legitimate peripheral participation operate in a community of practice? They discount

the view completely that legitimate peripherality is just an observational lookout post.

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Chapter 3: Building a Sociocultural Framework for Accounting Education 73

They provide a crucial explanation about what it means for newcomers to be involved in

legitimate peripheral participation.

It crucially involves participation as a way of learning - of both absorbing

and being absorbed in – the ‗culture of practice‘. An extended period of

legitimate peripherality provides learners with opportunities to make the

culture of practice theirs. From a broadly peripheral perspective, apprentices

gradually assemble a general idea of what constitutes the practice of the

community. This uneven sketch of the enterprise (available if there is

legitimate access) might include who is involved; what they do; what

everyday life is like; how masters talk, walk, work, and generally conduct

their lives; how people who are not part of the community of practice

interact with it; what other learners are doing; and what learners need to

learn to become full practitioners. It includes an increasing understanding of

how, when, and about what old-timers collaborate, collude, and collide, and

what they enjoy, dislike, respect, and admire. In particular, it offers

exemplars (which are grounds and motivation for learning activity),

including masters, finished products, and more advanced apprentices in the

process of becoming full practitioners. (Lave & Wenger, 1991, p. 95)

This embodies all that is important for this approach to learning to work – from the

initial newcomers‘ viewpoint of what they think is going to happen through to the roles

of the old-timers and the advanced peers on their way to becoming full members of the

community of practice. An important aspect is that the emphasis is not about teaching.

It is about learning. Lave and Wenger are not interested in a teaching curriculum but are

highly interested in a learning curriculum. Most of our education systems are based on

teaching curricula which outline what is to be taught and the associated pedagogy

outlining how it will be taught. In contrast, ―a learning curriculum is a field of learning

resources in everyday practice viewed from the perspective of learners‖ and ―A learning

curriculum is essentially situated‖ (Lave & Wenger, 1991, p. 97). A learning curriculum

must therefore be linked to, and characterised by, a community of practice. Participants

have a shared understanding about what they are doing and what that means for them

and their community.

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What then is a community of practice in terms of Lave and Wenger‘s (1991) views of

learning and legitimate peripheral participation? They describe a community of practice

as follows:

A community of practice is a set of relations among persons, activity, and

world, over time and in relation with other tangential and overlapping

communities of practice. A community of practice is an intrinsic condition for

the existence of knowledge, not least because it provides the interpretive

support necessary for making sense of its heritage. Thus, participation in the

cultural practice in which any knowledge exists is an epistemological principle

of learning. The social structure of this practice, its power relations, and its

conditions for legitimacy define possibilities for learning (i.e., for legitimate

peripheral participation). (p. 98)6

From the previous discussions, it is not surprising to see the components that make up

their explanation. It is very much a social view of learning, emphasising the multiple

relationships that abound. The existence of knowledge about a particular aspect of the

world is an essential element and this also provides a sense of history for the community

of practice. As well, there are communities of practice that are tangential or

overlapping, implying that there are many of them and that sometimes, various aspects

will overlap. They also emphasise the importance of participation and the possibilities

for learning through legitimate peripheral participation. To sum up their approach to

learning, they provide the following:

… rather than learning by replicating the performances of others or by

acquiring knowledge transmitted in instruction, we suggest that learning

occurs through centripetal participation in the learning curriculum of the

ambient community. Because the place of knowledge is within a community of

practice, questions of learning must be addressed within the developmental

cycles of that community, a recommendation which creates a diagnostic tool

for distinguishing among communities of practice. (Lave & Wenger, 1991, p.

100)

6 For a fuller description of the term ―community of practice‖ see Etienne Wenger‘s web site (Wenger,

2006). He describes it as ―groups of people who share a concern or a passion for something they do and

learn how to do it better as they interact regularly‖ and gives examples as a tribe learning to survive, a

band of artists seeking new forms of expression, a group of engineers working on similar problems, a

clique of pupils defining their identity in the school, a network of surgeons exploring novel techniques, a

gathering of first-time managers helping each other cope.

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Chapter 3: Building a Sociocultural Framework for Accounting Education 75

Having established the meaning of legitimate peripheral participation and communities

of practice, there are some issues that still require clarification. The first relates to

access. In order for members of a community of practice to be able to participate fully,

they must have access to the various activities, resources, information, and other

members that form part of the community. Access to a community of practice‘s artifacts

and technologies is also important as it provides a cultural and heritage link to the past.

They refer to artifacts as ―the technology of practice‖ (Lave & Wenger, 1991, p. 101)

and are the tools that are used by the community of practice.

They say that ―participation involving technology is especially significant‖ (Lave &

Wenger, 1991, p. 101) particularly in giving newcomers access to the community of

practice. Access is a central part of being a member. Lave and Wenger make the point

that if sequestering occurs, such as in school situations, knowledge is not just

knowledge. Labels start being applied such as ―abstract‖ knowledge and ―concrete‖

knowledge. ―Abstraction … stems from the disconnectedness of a particular cultural

practice‖ (Lave & Wenger, p. 104) and so communities of practice must be very

transparent in ensuring that the activities they organise are visible and relate to what is to

be learned. If this occurs, ―it opens up an alternative approach to the traditional

dichotomy between learning experientially and learning at a distance, between learning

by doing and learning by abstraction.‖ (Lave & Wenger, p. 105).

Another issue is the role played by discourse. There is a view that verbal instruction is

superior to instruction by demonstration (i.e., observing what is done and replicating the

skill or process). However, the crucial point if one is to be an actor, musician, sports

star or any other type of professional, is that it is not enough to be able to talk about it.

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One may be able to explain what is to be done, how it might be done, discuss various

advantages and disadvantages about what is to be done. Ultimately though, one must do

it. If you are a musician with all the conceptual knowledge about the practice but cannot

play, you are not a musician. If an actor knows all the theory about how to act but

cannot act, s/he is not an actor. This is not to say that language is unimportant. One of

the most effective roles of language is in the form of storytelling especially in the form

relating to solving problems and difficult, unusual cases. Jordan (1989) says that ―the

ways in which these stories are treated, elaborated, ignored, taken up, characterized as

typical and so on, the collaborative work of deciding on the present case is done …

These stories, then, are packages of situated knowledge ...‖ (p. 935, quoted in Lave &

Wenger, 1991, p. 108). Language in all its forms is a fundamental element in a

community of practice. However, based on the five cases reviewed by Lave and

Wenger, ―issues about language … may well have more to do with legitimacy of

participation and with access to peripherality than they do with knowledge transmission‖

and ―for newcomers … the purpose is not to learn from talk as a substitute for legitimate

peripheral participation; it is to learn to talk as a key to legitimate peripheral

participation‖ (1991, pp. 105, 109). The final objective is therefore to be a fully

participating member of a community of practice and be able to talk the language of that

community.

Another important aspect of participation is motivation. In the five case studies,

apprentices participated in various activities but also in their community of practice.

Being part of and accepted by the community is very important. The apprentices knew

that as they matured and learned the various roles required, they had a future and

therefore the learning was valued. This sense of identity is a central facet in the

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Chapter 3: Building a Sociocultural Framework for Accounting Education 77

development of newcomers into the community of practice. To participate, the

apprentices indulge in a broad range of activities and they do so knowing that although

they are making a useful contribution, they are not totally responsible. ―A newcomer‘s

tasks are short and simple, the costs of errors are small, the apprentice has little

responsibility for the activity as a whole‖ (Lave & Wenger, 1991, p. 110). However, the

output they produce is clearly evident. ―As opportunities for understanding how well or

poorly one‘s efforts contribute are evident in practice, legitimate participation of a

peripheral kind provides an immediate ground for self-evaluation. The sparsity of tests,

praise, or blame typical of apprenticeship follows from the apprentice‘s legitimacy as a

participant‖ (Lave & Wenger, p. 111). Of course, as apprentices becomes more skilful,

then their contribution becomes more valued. Rewards may flow but that is not the

crucial thing – ―a deeper sense of the value of participation to the community and the

learner lies in becoming part of the community‖ (Lave & Wenger, p. 111).

Linked to this sense of identity is the continuity-displacement contradiction. Continuity

is guaranteed through legitimate peripheral participation: the turning of newcomers into

old-timers and full participation in a community of practice. There is a constant flow of

people through the different stages. However, there is also displacement as newcomers

turn into old-timers and old-timers leave. Lave and Wenger (1991) believe that this

tension is fundamental – ―a basic contradiction of social reproduction, transformation

and change‖ (p. 114). This tension will occur between masters and apprentices as they

go about their everyday business. ―Shared participation is the stage on which the old

and the new, the known and the unknown, the established and the hopeful, act out their

differences and discover their commonalities, manifest their fear of one another, and

come to terms with their need for one another. Each threatens the fulfillment of the

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other‘s destiny, just as it is essential to it‖ (Lave & Wenger, p. 116). As part of this

tension, Lave and Wenger continue their argument that ―learning is never simply a

matter of ‗transmission‘ of knowledge or the ‗acquisition‘ of skill; identity in relation

with practice, and hence knowledge and skill and their significance to the subject and

the community, are never unproblematic. This helps to account for the common

observation that knowers come in a range of types, from clones to heretics‖ (Lave &

Wenger, p. 116). Related to this is the naivety of newcomers and the fact that they will

question masters about what they are doing. This adds to the learning. ―Legitimate

peripherality is important for developing ‗constructively naive‘ perspectives or

questions. From this point of view, inexperience is an asset to be exploited‖ (Lave &

Wenger, p. 117). It brings about reflection and in some instances, a better course of

action by newcomers and old-timers alike. The power of participation means that there

is ongoing questioning of the way things are done and ―... everyone can to some degree

be considered a ‗newcomer‘ to the future of a changing community‖ (Lave & Wenger,

p. 117).

In summary, Lave and Wenger (1991) offer an alternative to the standard approach to

instruction. They have used five case studies of apprenticeship in the typical

master/apprentice, mentor/mentee, master/student paradigm to distil what was so

effective in apprenticeships and to expand this into a general theory of learning. Firstly,

their view of situated learning is much broader than simply learning in situ. They take a

―whole person‖ approach, relating the individual very much to the social world. It is

participation with the world that brings about learning and provides the context for

learning to take place. They propose the notion that legitimate peripheral participation

in a community of practice is the key to learning. They challenge the internalization

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Chapter 3: Building a Sociocultural Framework for Accounting Education 79

view with its inside/outside barriers and acquisition of knowledge, and move learning

from the individual mind to participation in a social world. It is access and participation

in communities of practice and the changing roles that occur from newcomer to old-

timers that bring about learning. They propose that ―one way to think of learning is as

the historical production, transformation, and change of persons‖ and through

participation, ―persons, actions, and the world are implicated in all thought, speech,

knowing and learning‖ (Lave & Wenger, 1991, p. 51). Given this perspective of the

social nature of learning, the challenge is to determine the most effective way to provide

students with the appropriate contexts to enable learning to occur. In other words, how

can legitimate peripheral participation in a community of practice be implemented in

educational institutions?

Before leaving the work of Lave and Wenger, Wenger (1998) offers some further

insights into their work in his book Communities of Practice: Learning, Meaning and

Identity which develops a social theory of learning. He starts his introduction to the

book with the following passage.

Our institutions, to the extent that they address issues of learning explicitly, are

largely based on the assumption that learning is an individual process, that it has

a beginning and an end, that it is best separated from the rest of our activities,

and that it is the result of teaching. Hence we arrange classrooms where students

– free from the distraction of their participation in the outside world, can pay

attention to a teacher or focus on exercises … As a result, much of our

institutionalized teaching and training is perceived by would-be learners as

irrelevant … So, what if we adopted a different perspective, one that placed

learning in the context of our lived experience of participation in the world?

What if we assumed that learning is as much a part of our human nature as

eating or sleeping, that it is both life-sustaining and inevitable … And, what if

…. we assumed that learning is, in its essence, a fundamentally social

phenomenon, reflecting our own deeply social nature as human beings capable

of knowing? What kind of understanding would such a perspective yield on

how learning takes place and on what is required to support it? (Wenger, 1998,

p. 3)

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This is a theory of learning based on social participation, with the various activities that

occur in our lives shaped by the world around us. Not only do people participate in

activities in the communities of practice but there is sense of belonging and identity as

well. Communities of practice are a fundamental part of our lives and are found in our

homes, at work and elsewhere. Many communities of practice will not have names or

membership cards. For some, participation will be central while in others, it will be a

more secondary relationship. For Wenger, when participation becomes the primary

focus, this has implications for learning. For the individual, it means ―learning is an

issue of engaging in and contributing to the practices of their communities.‖ For

communities, it means ―learning is an issue of refining their practice and ensuring the

new generation of members‖ (Wenger, 1998, p. 7).

For Wenger (1998), learning is not a separate activity that can only be done in formal

situations like schools and universities. Learning is part of life. If we proceed without

taking this fundamental axiom into consideration, then ―we run the risk that our

conceptions will have misleading ramifications‖ (p. 9). Crucially, Wenger puts forward

the view that if we accept that knowing involves active participation in communities of

practice and the storing of explicit information is only a small part of knowing, then

what looks ―promising are inventive ways of engaging students in meaningful practices,

of providing access to resources that enhance their participation, of opening their

horizons so they can put themselves on learning trajectories they can identify with, and

of involving them in actions, discussions, and reflections that make a difference to the

communities that they value‖ (Wenger, p. 10).

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Chapter 3: Building a Sociocultural Framework for Accounting Education 81

To this end, Wenger argues that it is acceptable in educational design to codify

knowledge ―into a reified (concrete) subject matter, for instance, in the form of a

textbook or a curriculum‖ (1998, p. 264). This is seen as an intermediary step between

practices and learners. However, this adds a level of complexity as making sense of the

reification is an extra problem to be overcome that does not occur in practice.

Reification can therefore be a hindrance as well as a help. It is not harmful but it should

not be the primary focus.

Reifying knowledge for educational purposes offers something visible and

fixed for newcomers to vie for in their quest for full membership, but it does

not guarantee access to the relevant forms of participation. In fact, by

reducing knowing to reified items, the codification of knowledge may create

the illusion of a simple, direct, unproblematic relation between individual

learners and elements of a subject matter. (Wenger, 1998, pp. 264-265)

There must be a balance in educational design between reification and participation.

In this balancing act, the primary focus must be on the negotiation of

meaning rather than on the mechanics of information transmission and

acquisition. Of course, there are mechanics involved in learning - processes

of perception and memory, development of automatisms and skills,

accumulation and processing of information, structuring of activities, and

changes in behavior. While the mechanics of learning do need to be in place,

they need not take center stage or become the primary focus of educational

design. (Wenger, 1998, p. 265)

By reifying too much and not having enough participation, this extra dimension of

complexity could create problems for students.

3.5 Situated Learning: A Workplace Experience

Having explored the various concepts involved in the sociocultural theories of learning

and established the broad principles of situated learning, it is useful to see how this can

be applied in a workplace environment. Billett (1994) looked at the nature of situated

learning using the view of Brown et al. (1989) ―as a learner executing tasks and solving

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problems in an environment which reveals the various intended uses of the knowledge‖

(Billett, 1994, p. 112). Billett outlined the theoretical underpinnings that make situated

learning so essential and then applies this in the form of a case study.

Billett (1994) studied the workplace learning arrangements in a mining and secondary

processing plant and compared skilled workers‘ perceptions of a formal structured

training program (including learning guides, videos, computer-based learning media and

mentors) with situated elements of learning that were embedded in their work practice.

The findings highlighted that the least perceived utility of learning aids during critical

incidents were learning guides, computer-based learning and videos. The most

consistently perceived utility of learning aids for resolving problems and securing goals

in the workplace were mentors, direct instruction, everyday activities, other workers, as

well as observing and listening. The conclusions reached from the study were not

surprising given the theory of Lave and Wenger. ―Those aids to learning which were not

embedded in a culture of practice were not as valued‖ (Billett, p. 128). As well, ―… for

situated learning to be effective, it needs to be embedded in the authentic activities and

social relations which comprise cultural practice … learning activities which fail to

access and engage in a culture of practice are less likely to be generative of effective

learning outcomes‖ (Billett, pp. 128-129). These authentic activities and social relations

mentioned and the emphasis on access and engagement fit very well with Lave and

Wenger‘s (1991) legitimate peripheral participation. The activities must be legitimate in

the eyes of the learners. However, these conclusions do raise the concept of ―authentic.‖

The following section looks at how important this is to situated learning.

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Chapter 3: Building a Sociocultural Framework for Accounting Education 83

3.6 Authentic Achievement

The first major use of the word ―authentic‖ with regards to educational outcomes

appears to have been by Fred Newmann and Associates in their 1996 book Authentic

Achievement: Restructuring Schools for Intellectual Quality. As part of a five year

research project beginning in 1990, the Center on Organization and Reconstructuring of

Schools sponsored by the US Department of Education, was asked to report on the effect

of restructuring public elementary, middle and high schools to improve the education of

children. The task was not just to see if restructuring worked but also to see under what

conditions restructuring promoted high-quality student achievement. The study

comprised 24 schools in 16 states in the US.

In order to study the effects of school restructuring, criteria had to be established to

identify high-quality student achievement. The standards developed represented the

views of the people directing the study. They believed ―all students deserve an

education that extends beyond transmission of isolated facts and skills to in-depth

understanding and complex problem solving and that is useful to students and society

outside the classroom‖ (Newmann and Associates, 1996, p. 18).

In order to establish these standards, they developed the term ―authentic achievement.‖

―Authentic‖ means real, genuine, or true and not artificial, fake or misleading.

However, how could this be applied to what is done at school? Authentic achievement

is defined as ―intellectual accomplishments that are worthwhile, significant, and

meaningful, such as those undertaken by successful adults: scientists, musicians,

business entrepreneurs, politicians, crafts people, attorneys, novelists, physicians,

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designers and so on‖ (Newmann and Associates, 1996, p. 23). In order for this to be

accomplished in schools, three elements have to be present.

Construction of Knowledge. Adults in all fields are constructing or producing,

rather than reproducing knowledge or meaning. Students must therefore engage

in the general forms of cognitive work found in the adult world such as writing,

presenting, building, and performing. Reproducing knowledge is not enough to

be authentic. ―Most cognitive work in school, however, consists of transmitting

prior knowledge to students and asking them to accept it, reproduce it in

fragmented statements, or recognize it on tests. Only rarely are students asked

to use what they have learned to construct new knowledge‖ (Newmann and

Associates, 1996, p. 25).

Disciplined Inquiry. This is made up of three features: using prior knowledge

base; striving for in-depth understanding rather than superficial awareness; and

expressing one‘s ideas and findings through elaborated communication.

Because schooling aims to promote academic study, disciplined inquiry is seen

to be important. Prior knowledge relates to that which has been accumulated

previously in the field of study, such as facts, vocabulary, concepts, theories,

and conventions. One must move beyond that to an in-depth understanding of

the problem or issue and then elaborate the communication. Every field of study

has its own form of language (verbal, symbolic, and visual) and includes the

various forms of discourse be it reports, narratives, letters and justifications. ―If

students learn to communicate in elaborate forms, they will be better able to

construct knowledge, achieve in-depth understanding, and express their

intellectual accomplishment more effectively‖ (Newmann and Associates, 1996,

p. 26).

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Chapter 3: Building a Sociocultural Framework for Accounting Education 85

Value Beyond School. In most school situations, achievement is used to record

the competencies of the students. Adults, on the other hand, generally do things

beyond just being competent considering whether activities are useful, aesthetic

or have value.

The above features are important and all three must be present for authentic achievement

to occur. ―These three criteria – construction of knowledge, through disciplined inquiry,

to produce discourse, products, and performances that have meaning beyond success in

school – form the foundation for standards to assess the intellectual quality of teaching

and learning‖ (Newmann and Associates, 1996, p. 27). This does not mean that all

activities in schools must be authentic. It is perfectly reasonable that there will be times

where the learning of basic knowledge is important. However, this cannot be the sole

purpose. Authentic achievement should always be kept in mind as the ―ideal valued end‖

(Newmann and Associates, p. 27).

It is interesting to reflect upon this concept of authentic achievement in terms of the

sociocultural theories discussed previously. Authentic achievement is aligned with the

sociocultural paradigm. It relocates learning away from the school perspective to one

relating to the requirements of adults in the social world. The emphasis on

accomplishments that are worthwhile, significant and meaningful, and relating this to

successful adults moves the whole sphere of student achievement in a different

direction. ―Reality‖ and ―real‖ become key terms in learning. In all of the discussion

about authentic achievement, Newmann and Associates (1996) use examples of real jobs

that people perform, similar to the various communities of practice that abound. In the

three elements of the concept, apart from the third one (value beyond school) which is

adult aligned, his explanations of the other two elements emphasise the adult world and

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this sense of reality. It fits in very well with Rogoff‘s (1990) problem solving and the

situated nature of activities, and children participating in culturally valued activities. It

also aligns with Lave and Wenger‘s (1991) notion that it is participation with the world

that brings about learning. Although authentic achievement was aimed more at

classroom learning, learning in a workplace would definitely fulfil the criteria for

authentic achievement.

Outside the school structure, Herrington and Herrington (2006) put forward the view in

Australia that ―typically, university education has been a place to learn theoretical

knowledge devoid of context‖ (p. 2). They argue that the learning outcomes from this

approach do not meet the needs of a dynamic and changing workforce with employers,

governments, and nations requiring much more from university graduates. As a result,

many universities are creating more ―authentic‖ teaching and learning environments by

aligning their teaching and learning with the way learning is achieved in real-life

settings. Herrington and Herrington discuss various researchers‘ views on the meaning

of ―authentic‖ such as what is meant by real, does real have to be physically real to have

most benefit, can simulations promote realistic problem-solving processes. Barab,

Squire, and Dueber (2000) argue that authenticity occurs ―not in the learner, the task, or

the environment but in the dynamic interactions among these various components …

authenticity is manifest in the flow itself, and is not an objective feature of any one

component in isolation‖ (Barab et al., p. 38). In general terms however, Herrington

and Herrington (2006) argue that although physical authenticity is important, it is

cognitive authenticity that is the prime concern.

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Chapter 3: Building a Sociocultural Framework for Accounting Education 87

In terms of work-based learning, Hunt (2006) argues that authentic learning is an

eclectic pedagogy that incorporates elements of action learning as a form of learning by

doing. She cites many researchers elaborating on the benefits of authentic learning.

―The action learning approach suggests that people learn best about work, at work and

through work, within a structure which encourages learning‖ (Koo, 1999, p. 89).

Talisayon (2001) also emphasises the importance of the authentic setting of the

workplace to action learning, noting that ―real tasks are used as the vehicle for learning.

The learning is immediately relevant and useful to the work setting‖ (p. 1). Hunt

concludes that:

the main argument for the promotion of work-based learning is that the

authentic learning pedagogy in which it is embedded produces a vibrant,

diversified teaching and learning context in universities. There can be

nothing more real than real, and this is the strength of work-based university

learning – it offers authentic or situated learning environments that reflect

the way knowledge will be used in real life. (2006, p. 277)

3.7 Literature on Work Experience Placements/Practica/Internships in

Accounting Education

The most recent research on student learning with regards to accounting internships

relates to students in Singapore. Beck and Halim (2008) looked at a sample of 250

accounting students who had completed an eight week internship. To emphasis the lack

of research in this whole area, they declared:

Despite the increasing use of internships in accounting education and the

benefits associated with them, there is a paucity of research into the impact

of internships on accounting students. In the area of accounting education,

the great majority of scholarly research concentrates on ‗think pieces‘ on the

value of internships, and surveys of the structure, use and problems

encountered in the implementation of internship programs, but little research

that evaluates the impact of internships on the students. (p. 152-153)

Using Kolb‘s (1984) model of experiential learning, Beck and Halim (2008) emphasised

reflective learning in the internship. Based on a questionnaire of 50 Likert-type items,

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they found the interns reported a number of significant learning outcomes, the most

significant of which were personal and interpersonal skills and not technical skills. Also,

the students believed that their internship learning would support their future

professional development, had prepared them for their first job, and helped them to

choose their first career. With regards to impact on students as a result of internships,

they cite only two other studies, both of which relate to student‘s knowledge. Maletta,

Anderson and Angelini (1999) showed that experienced interns were more able to cope

with unstructured tax assignments than those who did not undertake an internship whilst

Knechel and Showball (1987) presented evidence that those students who had intern

experience performed better in auditing coursework than those who did not.

In Australia there have been only three academic papers published relating to accounting

work placements, none of which deals directly with students. Martin (1998) looked at

how academic staff involved in workplace supervision conceive of the workplace

experience in terms of what is focused on and what students learn. Four courses were

investigated, one of which was accounting. The work experience in accounting

comprised the whole of the third year of a four-year degree for all full-time students

with around 40% of students being offered additional paid work by their workplace

employers. A phenomenographic analysis of staff interviews was undertaken. The

results for accounting academics show that their conception assumed that students

would be taught by the employer to undertake specific tasks and students would use the

theory learned in the classroom to understand what was required. Employers appeared

reasonably well satisfied, but there was some dissatisfaction by students who

emphasised the extent they were dependent on the employer to give them support and

opportunities to develop. For the whole study, where the experience was seen as an

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Chapter 3: Building a Sociocultural Framework for Accounting Education 89

opportunity to help students engage with salient issues by working collaboratively with

employers (as was the case in the medical laboratory science and electronic engineering

courses) there was most evidence of student satisfaction and development by the

students as professionals.

Weisz and Smith (2005) looked at workplace learning in the form of a non-empirical

case study of cooperative education programs offered at RMIT University (Melbourne),

with one of these programs being accounting. Under this model, students undertook

full-time paid and discipline-related employment as a structured part of their program of

study. In the case of all Business programs, one year of workplace learning was

undertaken in the third year of a four year course. Interestingly, even though the

program was compulsory, only about 60% of the total full-time student cohort

participated. Many students were exempt due to their previous work experience. Even

though the university had a commitment to the compulsory nature of cooperative

education and the inclusion of work integrated learning in the curriculum, the program

was a ―boutique program‖ (Weisz & Smith, p. 610). The paper outlined the nature of

cooperative education as a form of work integrated learning, highlighted the benefits of

cooperative education to all stakeholders, and examined the response by RMIT to the

change in Australia‘s federal government Department of Education, Science and

Technology (DEST) funding for work integrated learning programs.

Abeysekera (2006) published an issues-based paper relating to the design of Work-

Integrated Learning (WIL) programs in undergraduate accounting courses and the

implications for curriculum. He acknowledged that these programs were not frequently

discussed in relation to accounting in the Australian context. The relationship between

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WIL, work and knowledge was outlined, as well as six possible ways that WIL could be

implemented, namely, an ad hoc approach where students find or are found a work

placement, cooperative education, work-based programs for organisations, workplace-

based program (WPL) in which the degree is taught at the workplace, internship, and

service learning or community service programs. Various issues were discussed that

related to the faculty, academics, employers, government and students. He ―also noted

the scant research carried out so far in examining the issues from the perspectives of

students and government‖ (Abeysekera, p. 14).

Although not directly related to accounting, other researchers in Australia have written

papers in this area. Reeders (2000) looked at the scholarly practice in Work-Based

Learning (WBL) with particular emphasis on programs offered at Flinders (Adelaide)

and RMIT Universities. He outlined three ideal types of current practice in WBL,

various challenges to the extension of scholarly practice in WBL and some examples of

emerging scholarly practice. Orrell (2004) also used Flinders University as a case study,

looking particularly at the quality of its provision of work-integrated learning

programmes. Key issues examined related to management, teaching and supervision,

assessment, legal and ethical matters, and partnerships with the host organisation.

In the US, internships and cooperative education have a long history. Beard has written

two papers in this area. Beard (1998) determined the status of the

internships/cooperative education programs and provided a current database of

administrative and operational aspects of these programs. There were 769 institutions

surveyed and responses were received from 316 institutions with a 41% response rate.

Of those that responded, approximately 75% offered an internship/cooperative

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Chapter 3: Building a Sociocultural Framework for Accounting Education 91

experience with most of the experiences being optional. Only 5% of institutions required

these experiences and ―only 12% were giving serious consideration to requiring these

experiences of accounting majors‖ (p. 510). Most of the programs were fairly young (10

years or fewer), 147 institutions granted credit towards their degree, and most students

were paid.

In her second paper, Beard (2007) examined assessment of internship experiences and

linked this to the American Institute of Certified Public Accountants (AICPA) Core

Competency Framework mentioned in Chapter 2. An interesting point here is that

much of the paper‘s prior literature relating to internships dates from before 1990 and

the three literature items after that date relate to a 2004 paper reporting that CPA firms

commit a large portion of their human resources budgets to internships, a 1993 paper

determining that internship students performed significantly better than non-internship

students in accounting courses; and her 1998 paper above. Beard (2007) presents

examples of the assessment tools created as part of the internship program of a minimum

of 150 hours and are seen as exemplars for faculty of other institutions to adapt and

focus on the mission, goals and objectives of their programs.

In summary, there has been very little research done with regard to students and work

experience placements/practica/internships in accounting education. As has been stated

by Beck and Halim (2008, pp. 152-153) there is ―little research that evaluates the impact

of internships on the students‖ and Abeysekera (2006, p. 14) noted ―the scant research

carried out so far in examining the issues from the perspectives of students and

government.‖ Apart from the lack of research about students, there is also a lack of

research about shorter length programs. The literature that has been published from

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Australia has emphasised work-integrated (WIL) programs involving students

undertaking work experience during their degree for a period of a year and this is typical

of many programs that range in length from six months to a year. In Beck and Halim‘s

(2008) paper, the internship was eight weeks and for Beard (2007) it was a minimum of

150 hours. However, most universities with undergraduate degrees in Accountancy in

Australia cannot fit 150 hours into their structure let alone an eight week internship or a

six or twelve month WIL program. Also a peak body representative from Western

Australia stated that ―students can‘t do anything for 6 weeks in accounting … but they

could do something in a four month summer placement‖ (Patrick et al., p. 35). What is

required is research relating to whether or not shorter work experience programs in

accounting can be effective.

However, the crucial element in this accounting literature is that no-one has looked at

accounting education through the lens of a sociocultural psychology perspective. Work

experience placements/practica/internships are not mainstream in accounting education.

It would appear that the accounting profession has not completed a systematic appraisal

of contemporary learning theory.

3.8 Literature to Guide the Development of the Work Experience Program at

QUT

Having established the theoretical underpinnings promoting workplace learning as an

enriching learning environment through situated learning, this section deals with

literature used to guide the development of the program. The work experience program

was implemented for the first time at QUT in 2002 and so this literature relates mainly

to that time period.

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Chapter 3: Building a Sociocultural Framework for Accounting Education 93

Billett (1993) outlines six criteria to bring about successful workplace learning. These

include learning arrangements which allow:

access to authentic activities;

access to experts;

mentoring and feedback from experts;

access to a range of activities which reveal the process and product of occupational

activities;

task structures to be made explicit; and

structure and sequencing of activities that allow learning to gain access to

understanding of vocational activities (p. 12).

Of course many of these relate to the concepts explored in the sociocultural literature,

namely authentic activities, experts, mentoring and a range of activities performed that

are within a community of practice. The last two about making tasks explicit, and

structure and sequencing are follow up concepts that try to enhance the learning process.

The literature strongly endorsed the learning of generic skills/graduate

capabilities/graduate attributes. In a major study in the UK, Harvey, Moon, and Geall

(1997) interviewed 258 strategic managers, line managers, graduates and non-graduate

employees from 91 organisations. They found that ―respondents overwhelmingly

endorsed work-based placements as a means of helping students develop attributes that

would help them to be successful at work. A work-based placement not only helps

develop specific ‗work-related‘ skills but also provides a foretaste of workplace culture

and thus helps graduates to be effective more quickly‖ (Harvey et al., Overview). In

emphasising the importance of generic skills, they found that ―employers want adaptive,

adaptable and transformative people‖ (Harvey et al., Overview). Similar results were

found in Australia where Martin (1997) investigated eight courses that had work

placements. One of her major recommendations was that ―the aims and objectives need

to include the development and evaluation of specific graduate attributes‖ (p. 79).

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The emphasis on the development of graduate attributes/generic skills/graduate

capabilities in conjunction with work placements by Harvey et al. (1997) and Martin

(1997) was further emphasised in a later study by Crebert, Bates, Bell, Patrick, and

Cragnolini (2004) which confirmed this. The study was based on a sample of 164

survey responses from graduates from three university schools who had all completed

work placements; and two focus group discussions with a sample of 11 graduates and

six employers. Their findings included the following:

among the most frequently mentioned suggestions for improvement for generic skills

learning activities from the graduates at university were a desire for greater practical

emphasis in undergraduate courses and more work experience (Crebert et al., 2004,

p. 153);

slightly over half of the graduates felt that it was more important for their future

career prospects to develop generic skills and abilities at university than to acquire

content knowledge (Crebert et al., p. 155);

the data collected underlined the importance of integrating the development and

assessment of generic skills and abilities when designing the learning objectives of

undergraduate programs and work placements and, even more importantly, of

incorporating components of critical reflection on learning (Crebert et al., p. 162);

and

teaching students how to work collaboratively at undergraduate levels is the single

most important factor in ensuring the development of other, associated generic skills

and abilities, not only at university but during work placement and in employment

(Crebert et al., p. 162).

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Chapter 3: Building a Sociocultural Framework for Accounting Education 95

In summary, there is strong evidence the learning of generic skills is considered to be

important (Crebert et al., 2004; Harvey et al., 1997; Martin, 1997). However, the term

―generic‖ indicates that it must be transferred to the particular discipline of interest. It is

the learning of these skills within a particular discipline that enables the cultural tools of

the community of practice to be developed. This is done best in work-related situations.

Previously, Crebert et al. (2004) alluded to the importance of critical reflection in the

development of work placements. Boud, Keogh, and Walker (1985) state that

―reflection is a form of response of the learner to experience‖ and ―is an important

human activity in which people recapture their experience, think about it, mull it over

and evaluate it. It is this working with experience that is important in learning‖ (pp. 18,

19). Reflection has been a key element in learning with Kolb and Fry (1975) and Kolb‘s

(1984) 4-step learning cycle emphasising the importance of experience in learning with

a concrete experience resulting in observations and reflections on that experience; and

Schön‘s (1983) reflective practitioner. The use of reflective journals to aid learning is

espoused by Ballantyne and Packer (1995) in their book Making Connections: Using

Student Journals as a Teaching/Learning Aid. As one of the benefits of using a journal,

they state that it ―develops in students the skills and motivation routinely to reflect and

analyse their experience and provides a valuable record of students‘ observations,

reflections and conclusions‖ (Ballantyne & Packer, p. 10). They put forward various

types of journals with the most relevant one for work experience placements being the

experiential journal where students reflect on experience in order to improve their

performance. ―In the context of higher education, experiential journals are often used to

assist students in directing their own professional development and enriching the process

of learning from experience‖ (Ballantyne & Packer, p. 7).

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In terms of the length of the program, Harvey et al. (1997) are adamant that the

placement should ideally be for an academic year during the course of the program. ―If

there was to be a single recommendation to come from the research, it would be to

encourage all undergraduate programmes to offer students an option for a year-long

placement‖ (p. 2). On the other hand, Ryan, Toohey, and Hughes (1996), whilst

outlining the purpose and value of work practica based on a literature review up until

1996, state that ―very little evidence can be found in the literature to indicate what is the

optimal length … the ideal length and structure will depend to a large degree on the

goals and objectives to be achieved‖ (p. 374). They also encouraged researchers to

investigate whether supplementary educational activities such as seminars, which

provided opportunities to discuss and analyse workplace experiences, increased learning

and therefore reduced the amount of time spent at the placement.

3.9 Guiding Principles for the Work Experience Program Based on the

Literature

The literature discussed in this chapter provides strong evidence about how work

placements could be structured and implemented. Based on the literature in this chapter,

the following principles could be used as a structure for a workplace learning experience

program in Accountancy:

workplace learning is beneficial through legitimate peripheral participation in a

community of practice (Lave & Wenger, 1991);

graduate attributes/generic skills/graduate capabilities are vitally important (Crebert

et al., 2004; Harvey et al., 1997; Martin, 1997);

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Chapter 3: Building a Sociocultural Framework for Accounting Education 97

students have access to an expert and that expert provides mentoring and feedback

(Billett, 1993; Lave & Wenger, 1991);

activities carried out by the students relate specifically to the discipline knowledge of

accounting (Billett, 1993; Lave & Wenger, 1991);

reflective journals used to aid learning (Ballantyne & Packer, 1995; Boud et al.,

1985);

fostering of workplace culture (Harvey et al., 1997; Lave & Wenger, 1991); and

shorter work placement with well defined goals and objectives that are achievable in

that time period and to help in this regard, seminars to discuss and analyse work

experiences (Ryan et al., 1996). This is important in accounting education due to

funding problems and time constraints.

After discussing the methodology of the research in the next chapter, Chapter 5 will

outline the implementation of the Workplace Learning Experience Program in

Accountancy at QUT based on these principles.

3.10 Conclusion

In the preceding sections, the views of Rogoff, Lave and Wenger, and Vygotsky were

discussed and they put forward the sociocultural perspective of learning. I would now

like to explore these notions in regard to accounting education. The first issue relates to

context and problem solving. Rogoff is adamant that context is of vital importance to

learning, going so far as to say that ―all human activity is embedded in context; there are

neither context-free situations nor de-contextualized skills‖ (Rogoff, 1990, p. 27). She

believes in the situated nature of human activity. All learning should be placed in

context with what is happening in the real world and accounting is no exception. Linked

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to this is the problem-solving approach that she espouses. This approach advocates the

―active nature of thinking‖ and ―people explore, solve problems, and remember rather

than simply acquire memories, percepts, and skills‖ (1990, pp. 8-9).

Problem solving is very evident in accounting education. A great deal of the curriculum

is aimed at solving problems that would occur in the real word. However, the difficulty

lies in the way the problems are set out. In most instances, problems as they appear in

textbooks or used as case studies, give all the facts. Students know that the solution

must be found within the confines of the information that is given. As well, the problem

is generally very narrow, honing in on a particular aspect that has to be learned. It may

have some context in that the problem to be solved has something to do with accounting.

However, this structure of problem solving is not real. It is not situated. In the real

world, much of the required information must be obtained from various sources. Clients

must be questioned and facts obtained. In many instances, the hard part for students is

knowing what information is required to solve a problem. In the real world, problems

are not narrow but multi-disciplined and must be solved without all the facts and hence

uncertainty is a major factor. As a result, problem solving in accounting in educational

settings is not always contextualised.

A second related issue is appropriation and internalization. Rogoff, Lave and Wenger,

and Vygotsky are very clear on this concept. They see learning as a process – ―a process

of becoming, rather than internalization‖ (Rogoff, 1995, p. 142) and reject the notion

that learning is about internalization of knowledge from outside to inside across some

boundary line. They also reject the acquisition or transmission of knowledge view. It is

the participation in an activity that provides the crucial link to learning. As shown in

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Chapter 3: Building a Sociocultural Framework for Accounting Education 99

Chapter 2, this is at odds with the approach taken in most accounting education in

universities where the traditional model of two hour lecture and two or one hour tutorial/

three hour seminar is still predominant. The great reliance on this model alone must be

questioned. If the foregoing learning theories raise serious doubts about this view of

learning, then greater consideration should be given to providing learning experiences

that encourage participation in contextualised activities.

The third issue relates to guided participation and the zone of proximal development.

There can be no doubt that these are fundamental foundation stones for learning and that

in accounting education, this does occur. The aim of all academic accounting staff

would be to take students from their ―actual development level‖ and, with guided help

and participation, elevate them to a higher level of understanding. This scaffolding is

crucial. Across the whole degree, a large variety of activities and learning experiences

would be used to aid students in this regard. The problem is that academic staff do not

really take on the role of a master or mentor in the master/apprentice or mentor/mentee

paradigm. This paradigm generally brings about a close relationship between the

participants. In a school setting, the teacher, over the period of a year, interacts a great

deal with the students. In a higher education setting, where classes of over 300 in

accounting are common and the semester lasts for only 13 weeks, it is very difficult to

form this relationship. The question is whether a work experience practicum will create

a zone of proximal development that enables certain types of learning to occur through

scaffolding, mentoring and cultural aspects that would not necessarily occur in a

university setting.

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The final issue is the role that Lave and Wenger‘s legitimate peripheral participation in a

community of practice should play in learning. Accountancy is a culture and as such is

a community of practice. Accountancy has its own discipline knowledge and history

dating back to at least the days of Luca Pacioli in 1494 and his first printed work on

mathematics which included a section on double entry bookkeeping (Sangster, Stoner &

McCarthy, 2007). Accountancy is regarded as a profession, has professional bodies that

stipulate the entrance requirements to the profession, and has its own ethical and

integrity standards. It also has tangential communities of practice some of which are in

finance, financial planning, superannuation, law and information technology. It has

newcomers and old-timers. The people in the profession have a real sense of identity

and participate on a daily basis in the ―culture of practice.‖ It also has the ―exemplars …

including masters, finished products, and more advanced apprentices in the process of

becoming full practitioners‖ (Lave & Wenger, 1991, p. 95). In the true sense of the

word, learning in this world is ―situated.‖

In terms of legitimate peripheral participation, the participants are engaged in

meaningful endeavours as they move from the periphery of the community of practice

and over time, mature and become full participants. However, in accounting, students

are not required to participate in this community of practice until after they graduate.

Given that engaging with a community of practice is essential in the learning theory of

Lave and Wenger (1991), then work experience becomes a vital element in learning.

The discussion above permits a response to the questions raised earlier in this chapter.

Accountancy is a culture and it is a community of practice. Context, situated learning,

guided participation, the zone of proximal development, and legitimate peripheral

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Chapter 3: Building a Sociocultural Framework for Accounting Education 101

participation are all relevant and applicable concepts to accounting education and have

an impact on how effective learning should be enhanced. Finally, Accountancy does

have a set of specific cultural tools that include language (oral and written), technology,

and working in groups all within the context of the discipline.

3.11 Summary

In this chapter, the literature on the sociocultural (neo-Vygotskian) theories of learning

was reviewed, specifically, the views put forward by Vygotsky, Rogoff, and Lave and

Wenger. Various concepts were discussed in the light of this theory of learning

including Rogoff‘s apprenticeship in thinking, guided participation and participatory

appropriation; Vygotsky‘s ZPD and tool use; and Lave and Wenger‘s situated learning,

communities of practice and legitimate peripheral participation. The literature relating

to student learning through accounting work experience placements/practica/internships

was outlined with three main themes appearing: the lack of research on student learning

in regards to accounting education, the lack of research on the effectiveness of shorter

practica in accounting education, and the crucial element that no-one has looked at

accounting education through the lens of a sociocultural psychology perspective.

Finally, other literature was reviewed to guide the development of the work experience

program at QUT. Situated learning theory suggests that a work experience

placement/practicum/ internship should be effective in student learning in accounting

education. The next chapters will examine whether this is indeed the case.

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Chapter 4: Methodology of the Study 102

CHAPTER 4

METHODOLOGY OF THE STUDY

4.1 Statement of Standpoint

I trained as an accountant in the early 1970s and have been an accounting educator since

1979. In 2002, I received a QUT Teaching and Learning Development Small Grant to

establish a Workplace Learning Experience Program for Accountancy students. This

aligned with my views of the need for a stronger emphasis on authentic, realistic and

relevant workplace experiences. The project involved a great deal of reading and

research in this area to develop a program that I believed to be based on sound

educational principles.

Some years later, the current research project was developed in order to study further the

workplace program. My role then changed from that of program developer to that of

participant observer following the well-established conventions of intervention-based

case studies. I participated in the interviews as part of my data collection. This is

consistent with the views of Yin (2003a) who sees the researcher as not merely a passive

observer but as a participant in the events that are being studied. Accordingly, the

clarification of my own interests, theoretical assumptions and professional beliefs form a

key element of this case study.

4.2 Statement of Problem

As has been discussed in Chapter 2, accounting education is in a period of transition

with calls for new models of teaching and learning. It was shown in the Traditional

Model that the first wave of accounting education emphasised the teaching of discipline

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Chapter 4: Methodology of the Study 103

knowledge as the most important element of an accounting education. The call for

change in the 1990s revolved around the view that discipline knowledge was no longer

the essential focus of accounting education for the future. In the Contemporary Model,

the second wave of change up to 2009 emphasised the importance of skills development.

What is significant about these two waves of change is that they are bounded and

constricted by the view that formal learning can only occur at university.

The most glaring omission of the Contemporary Model is the lack of application of the

work of the sociocultural educational theorists including Vygotsky, Rogoff, and Lave

and Wenger. The Contemporary Model has not fully embraced the area of learning

theory that stresses the importance of situated learning. It is this situated model of

learning on which I have premised my whole intervention. My study is therefore

presented as a qualitative case study of a third year unit of undergraduate study that

involves a major component of workplace learning. It uses situated learning as the basis

for the intervention and for evaluating that intervention. As a result, the research

questions are as follows:

1. What is the nature of students‘ experiences and learning outcomes from work-

based placements in university accounting study?

Having implemented the work experience unit, this research question is

addressed by the collection of data from two cohorts: the 2008 students who

recently undertook the program and the 2007 students (now graduates). My

focus is on experiences in the workplace and the learning outcomes that were

achieved from a 100 hour work placement. A comparison will be made between

these two cohorts as one cohort had just completed the program and the other

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cohort completed the program and reflected upon it after working full-time. The

findings will be discussed in Chapters 6 and 7.

2. How do accounting employers view the importance, value and outcomes of

workplace learning?

This research question is addressed by the collection of data from employers to

elicit their views about this type of learning. The findings will be discussed in

Chapter 8.

3. How effective was the program? What are the implications of this study for

further reform of university accounting education?

This research question is addressed by examining the results of the data obtained

from all three cohorts, namely, the 2008 students, the 2007 graduates and the

employers. Chapter 9 will provide an analysis of the data, outline what

conclusions can be reached and what implications and recommendations this has

for the future of university accounting education.

4.3 Method

The method is a descriptive theorised-intervention qualitative case study of the

Accountancy Workplace Learning Experience Program at QUT. Yin (2003a, p. 13)

stated that the case study is ―an empirical inquiry that investigates a contemporary

phenomenon within its real-life context, especially when the boundaries between

phenomenon and context are not clearly evident.‖ In this regard, the case study method

is adopted ―because you deliberately wanted to cover contextual conditions – believing

that they might be highly pertinent to your phenomenon of study‖ (Yin, p. 13).

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Chapter 4: Methodology of the Study 105

Further, Yin stated that case study enquiry copes with many more variables of interest

than data points, relies on multiple sources of evidence, and benefits from the prior

development of theoretical propositions to guide data collection and analysis.

These notions are very relevant to this study as the contextual nuances are important and

the data points provide many different views on the issues at hand. Multiple sources of

data are obtained and prior theory aided in the setting up of the work experience

program as well as providing the foundation for the various questions asked in the

collection of the data and the analysis of the data.

Yin (2003b) describes three types of case studies: exploratory (aims at defining the

questions and hypotheses of a subsequent study [not necessarily a case study] or at

determining the feasibility of the desired research procedures); descriptive (presents a

complete description of a phenomenon within its context); and explanatory (presents

data bearing on cause-effect relationships and explaining how events happened). This

research was a descriptive case study as it described an intervention of a new

phenomenon into the education of accounting students at QUT. This included the

design principles of the unit of study involving a work experience practicum by the

students, and the collection of data about the experiences of both students and

employers.

Yin (2003b) also emphasises the role of theory in descriptive case studies. A descriptive

case study emphasises the scope and depth of the object (case) being described but

… what should your description include and what might it exclude? The

criteria used to answer these questions would represent your ‗theory‘ of what

needs to be described. This theory should be openly stated ahead of time,

should be subject to review and debate, and will later serve as the design for

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a descriptive case study. A thoughtful theory will help to produce a sound

descriptive case study. (p. 23)

He states further that ―for case studies, theory development as part of the design phase is

essential whether the ensuing case study‘s purpose is to develop or test theory‖ (Yin,

2003a, pp. 28-29). In this study, sociocultural theory argues that work experience could

be a vital element in learning and I am testing to see the relevance of that theory in

relation to accounting education.

Yin (2003a, p. 5) maintains that case studies best answer ―how‖ and ―why‖ research

questions, do not require control over behavioural events and focus on contemporary

events. In describing the nature of these questions, Yin states that ―if you needed to

know ‗how‘ or ‗why‘ the program had worked (or not), you would lean towards either a

case study or a field experiment‖ (2003a, p. 7). This is very important here as two of the

major research questions relate to how employers view the program and ultimately how

effective the program was.

In a similar vein, another major writer in the area of case studies, Stake (2005) claims

that the name ―case study‖ draws attention to what can be learned about the single case

(p. 443). He distinguished between two types of case study: intrinsic (where one wants

a better understanding of this particular case and because, in all its particularity and

ordinariness, the case is itself of interest) and instrumental (used to provide insight into

an issue or to redraw a generalization). The case is not the main focus and has a

secondary role in that it facilitates an understanding of something else. The case

therefore advances the understanding of that other interest (Stake, 2005). The

instrumental case study was particularly relevant here as the research tried to determine

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Chapter 4: Methodology of the Study 107

if sociocultural theory can be applied to accounting education. This is similar to Yin‘s

―critical case in testing a well-formulated theory‖ (2003a, p. 40).

Finally, but fundamentally, this is a qualitative case study. Denzin and Lincoln offer

this generic definition of qualitative research:

Qualitative research is a situated activity that locates the observer in the

world. It consists of a set of interpretive, material practices that make the

world visible. These practices transform the world. They turn the world into

a series of representations, including field notes, interviews, conversations,

photographs, recordings, and memos to the self. At this level, qualitative

research involves an interpretive, naturalistic approach to the world. This

means that qualitative researchers study things in their natural settings,

attempting to make sense of, or interpret, phenomena in terms of the

meanings people bring to them. (2005, p. 3)

Stake (2005) argues further that ―qualitative researchers have strong expectations that

the reality perceived by people inside and outside the case will be social, cultural,

situational, and contextual – and they want the interactivity of functions and context as

well described as possible‖ (p. 452). In line with this definition, this thesis uses

qualitative data to bring meaning to the phenomena at hand.

A key element of this qualitative approach is that the data collection instruments,

particularly the interviews, allowed the respondents in all three cohorts to report their

own accounts of the experience. Thus, this study is focused on the experiences of the

participants in the program and it is their representations of reality that are vital elements

in this research. It is the aggregation and analysis of this data that gives an insight into

the ways in which the practicum was experienced.

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Therefore, this case study may be summarised as:

firmly based on contextual conditions that were highly pertinent to my phenomenon

of study;

descriptive and intrinsic because it enables accounting educators to understand how

the 100 hour accounting work placement was implemented and whether such a

program could work in their particular circumstances;

instrumental because it explores whether sociocultural learning theories are

applicable to accounting education as a theorised intervention; and

qualitative as interviews and student reports formed the data for the study, providing

a richer perspective on the work placement than could be achieved using other

methods.

4.4 Design

The study explicated the theoretical premises that informed the development of the

current workplace learning program. Key literature reviews were conducted on current

approaches to teaching and learning in accounting education (Chapter 2) and

sociocultural theories of learning (Chapter 3). To provide the background contextual

setting of the case study, a narrative description of the development and implementation

of that program by the participant observer/lecturer from 2002 to 2008 in the context of

accounting education at QUT is included (Chapter 5). Finally, the study examines the

experiences and perceived outcomes of current and recent student cohorts.

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Chapter 4: Methodology of the Study 109

The participants in the study consisted of three groups.

All 28 QUT students who participated in the workplace learning experience

program in Semester 2 2008. This group represented the views of the

participants before they left university and were about to embark on a career in

accounting.

15 QUT graduates who completed the program in 2007 and were participating in

accounting work. In 2007, 30 students undertook the program and so this cohort

consists of half of the total number who did the work placement. This group

represented the views of those students who had entered the Accountancy

profession and provided a reflective insight into how useful the work experience

program had been in the early part of their careers as accounting professionals.

It was anticipated that not all of these graduates would be available or be

working and so 15 graduates was of workable size and large enough to collect a

substantive body of data.

10 employers who had supervised and mentored students in the workplace

program since 2007 with emphasis on those that have participated at least twice

in the program. This represented approximately one-quarter of the employers

who had participated since 2007. This group represented the views of the

employers which focused on the importance, value and outcomes of workplace

learning. Once again, it was anticipated that not all these employers would be

available and so 10 employers was of workable size and large enough to collect a

substantive body of data.

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4.4.1 Instrumentation and Data Sets

All instrumentation was administered to all participants following QUT ethics protocols.

Three instruments were used to collect the data and consequently there are three data

sets.

(a) For students who completed the program in Semester 2 2008

Instrumentation consisted of three items.

(i) Semi-structured interview. Each student was interviewed face-to-face for

approximately 40 to 50 minutes. These interviews took place in a room at QUT

approximately three months after the end of the program. Table 4.1 sets out the

interview questions for these students.

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Chapter 4: Methodology of the Study 111

Table 4.1

Interview Questions: 2008 Students Who Had Just Completed the Program

General

1. Why did you want to do a work experience placement? What did

you think of your work experience placement? Was it any good?

Did it have any value? Why?

2. What was the best thing about the work experience placement?

Any other reasons why it was good? Worst thing? Did you have

any problems?

Situated Learning/ Learning In Situ/Learning in Context

3. Were things different out there in the workplace compared to

university? How? Did you learn at the workplace? What did you

learn? How was it different to learning at university?

4. How did you go about dealing with new tasks? Did you get

assistance from a senior person? Did you try to figure it out

yourself?

Tool Use

5. Were there any specific techniques, tools or methods that you

encountered that were valuable? Did you know them from your

study at university? Were they different in the workplace? Why?

Cognitive Apprenticeships

6. You were supposed to be given two ―buddies‖ – one accounting

professional and one other. Did this happen? What did this

relationship involve? Was this useful? Why? Did you develop

any other relationships? Were they useful? Why? What was it like

to be the new accounting person in the organisation? What was it

like at the end of the program?

Language Use

7. Was there a specialised language that people used? Was it different

from what you'd studied or the language of your lecturers and

tutors?

8. Did you hear any relevant stories at the workplace that you found

interesting (solving problems; difficult, unusual cases)? Give some

examples. Were they important to your learning?

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Community of Practice/Social Practices

9. Was there a sense of collaboration or competition in the workplace?

Was there a 'teamwork' ethic going on? What was the hierarchy

(power and authority relations) in the workplace? Did you observe

and learn some things that were part of the everyday work culture

that were valuable? What were they?

10. As a result of the program, do you think you feel closer, more

involved and part of the accounting profession? Why? Did you get a

sense of what it was like to be an accountant? What did that feel

like?

Agreement/disagreement with broad sociocultural theory

11. Do you think every accounting student should do a work experience

placement? Why?

Any final comments you would like to make about the program?

The first two questions were general questions relating to the value of the work

experience placement and what the students thought was good and bad about it.

In line with Stake‘s (2005) instrumental case study and Yin‘s (2003a) testing

of a well formulated theory discussed previously, questions 3 to 10 focused on

various sociocultural concepts discussed in Chapter 3. These concepts were

integral to the theory and form the constructs around which the various

questions are based. As can be seen in Table 4.1, these constructs include

situated learning and learning in context, tool use, cognitive apprenticeships,

language use, and community of practice and social practices. Although these

constructs were the basis of my research, the actual questions asked were not

couched in these terms to discourage interviewee bias.

The final question related to the student‘s views about whether work

experience should be a compulsory part of accounting education. While

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Chapter 4: Methodology of the Study 113

sociocultural theory would indicate that it is a vital element in learning, this

question determined the students‘ own perception on this issue.

(ii) Self-report written survey. This survey included three sections dealing with

background information, questions relating to how the students perceived the

program, and some general background written questions relating to how they

came to study accounting. This survey was administered after the interview.

The survey is shown in Table 4.2.

Table 4.2

2008 Student Survey

Student:______

Accountancy Workplace Learning Experience Program

Student Evaluation

Semester 2 2008

Please circle the most appropriate response

Gender: Male Female

Year Level of Study: 2nd

3rd

4th

5th

Age: 17-25

26-40

41-60

Over 60

Course (eg BS56, ED50, IF37, IT20 etc.): _______________

Is English your Second Language? Yes No

What is your citizenship? _______________

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For each question, please rate the Accountancy Workplace Learning

Experience Program according to each statement by circling the appropriate

number

Disag

ree

Stro

ngly

Disag

ree

Neu

tral

Agree

Agree

Stro

ngly

Does N

ot

Apply

1. I understand from the unit materials

(eg unit outline, study notes,

Blackboard materials, handouts etc.)

why the learning in this unit is

important to my course.

1 2 3 4 5 0

2. This unit brings a sense of realism to

the concepts being taught in face-to-

face teaching.

1 2 3 4 5 0

3. This unit makes me appreciate the

importance of graduate capabilities

(such as problem solving, decision

making, communication, working in

teams, information and technology

literacy) in the accounting workplace.

1 2 3 4 5 0

4. This unit enabled me to reflect

critically on my practices in

preparation for employment.

1 2 3 4 5 0

5. This unit enabled me to assess my

strengths and weaknesses.

1 2 3 4 5 0

6. This unit enabled me to appreciate

the culture, values and norms that are

part of being a professional

accountant in an accounting

workplace.

1 2 3 4 5 0

7. This Accountancy Workplace

Learning Experience unit was

worthwhile.

1 2 3 4 5 0

8. The assessment tasks are clearly

related to what I am expected to

learn.

1 2 3 4 5 0

9. I have been provided with guidelines

or criteria which give me a clear

explanation of how individual

assessment tasks will be marked.

1 2 3 4 5 0

Very

Poor

Poor

Satisfacto

ry

Good

Very

Good

No A

nsw

er

10. Overall, how would you rate this

unit?

1 2 3 4 5 0

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Chapter 4: Methodology of the Study 115

Have you completed any previous tertiary qualifications? If so, please

name them.

____________________________________________________________

____________________________________________________________

Have you done any paid work? Please describe your previous work

experience.

___________________________________________________________

____________________________________________________________

____________________________________________________________

Why did you choose Accountancy as a profession?

____________________________________________________________

____________________________________________________________

____________________________________________________________

____________________________________________________________

In general, what do you think about the accounting course that you have

done so far (both good and bad points)?

____________________________________________________________

____________________________________________________________

___________________________________________________________

____________________________________________________________

____________________________________________________________

____________________________________________________________

How would you rate yourself as a student (Please circle)?

Poor Average Good Very Good

THANK YOU FOR YOUR ASSISTANCE

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Questions 1, 8, 9 and 10 were standard questions from the university‘s Student

Evaluation of Unit (SEU) feedback process. Beard (2007) also emphasised the

role of assessment in internships and so questions 8 and 9 related to the linking

of learning to assessment and the appropriateness of criteria and guidelines.

Questions 2, 4, 5, 6 and 7 related to the sociocultural theory discussed in

Chapter 3 whilst question 3 dealt with the importance of generic skills

development (Crebert et al., 2004; Harvey et al., 1997; Martin, 1997). The last

set of open-ended questions were added to obtain some background information

about how the students came to study accounting, their previous work

experience, what they generally thought of the accounting course and how they

rated themselves as a student.

(iii) Final report. This was prepared by the students based on their experiences in

the program and completed as part of their assessment. Table 4.3 outlines the

requirements of this assessment. The two important elements for this study are

the students‘ reflections on the tasks performed and the software used.

Because the tasks the students performed and the use of cultural tools through

the specific use of computer software were important to the sociocultural

learning theory discussed previously, it was vital that data be collected about

this. In terms of validity, rather than collecting this data through the interview

process which would be time consuming and rely on student memory, this data

was collected from the student final report which was prepared by the students

immediately after they had completed the work placement.

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Chapter 4: Methodology of the Study 117

Table 4.3

2008 Student Final Report Requirements

Student Final Report

In a maximum of 3000 words (excluding Appendix A and B), you are to

write a report on your experiences at the workplace and reflect on what was

achieved and learned. This report will include:

Your reflective journal for each day

At the end of each day, you were required to

complete a journal relating to the experiences you

had during that day. Include this as Appendix A at

the back of your report. It can be hand written

Collection of resources. Include any relevant resources collected at

the workplace as Appendix B at the back of your report

A copy of the Supervisor‘s Report

Summary of your reflections based on each of the categories in the

journal

the content knowledge you used and learned

the tasks you were asked to perform

the oral and written communication you performed

what research skills, computers and business

software you used

what experience you had working with others and as

a team

what are your strengths and weaknesses

any other experiences you had relating to ethics,

work practices and understanding the nature

of the accounting profession

Make appropriate entries into the Student Portfolio in QUT Virtual.

This is a summary of what happened at the workplace. Include a

copy in this report.

A discussion about the experiences that you found the most

rewarding part of the program

A discussion about the experience that you found the least

rewarding part of the program

One of the aims is to bring a sense of realism to your learning of the

discipline of accounting and related fields. What were the areas of

discipline knowledge that the experience improved your

understanding and how the experience improved your

understanding?

Was the program worthwhile? Why?

(b) For graduates who completed the program in Semester 2 2007 and are

participating in accounting work

Instrumentation consisted of two items.

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(i) Semi-structured interview. Each subject was interviewed face-to-face for

approximately 40 to 50 minutes. These interviews took place at QUT or the

interviewee‘s workplace. Most occurred in December 2008 with two in

February 2009 and one in April 2009. Table 4.4 sets out the interview

questions for these students.

Table 4.4

Interview Questions: Graduates Who Completed the Program in 2007 and

Participated in Accounting Work

General

1. Where have you performed accounting work since you completed the

work experience program in Semester 2 2007?

2. When you look back on what you did in the Work Experience Program

in 2007

a. Was it any good? Did it have any value? Why?

b. What was the best thing about the work experience placement?

Any other reasons why it was good? Worst thing? Did you have

any problems? Has your view about its value changed now you are

in the workplace? Why?

Situated Learning/Learning in Situ/Learning in Context/Cognitive

Apprenticeship

c. In relation to the work experience, were things different out there in

the workplace compared to university? How? Did you learn at the

workplace? What did you learn? How was it different to learning at

university?

d. How did you go about dealing with new tasks? Did you try to

figure it out yourself? Did you get assistance from other people/a

senior person? What did this relationship involve? Was it useful?

Tool Use

e. Were there any specific techniques, tools or methods that you

encountered that were valuable? Did you know them from your

study at university? Were they different in the workplace? Why?

Language Use

f. Was there a specialised language (jargon, technical terms etc.) that

people used? Was it different from what you'd studied or the

language of your lecturers and tutors?

Community of Practice/Social Practices

g. Did you observe and learn some things that were part of the

everyday work culture that were valuable? What were they? When

you began work, how useful was that experience? Why?

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Chapter 4: Methodology of the Study 119

3. As a result of the program, did you feel as if you were part of the

accounting profession? Why? Did you get a sense of what it was like to

be an accountant? What did that feel like? Did you feel part of a team

or club?

As a result of the program, when you began work, did you better

appreciate that nature of the roles that people would play in your

learning? How useful was that experience? Why?

Transition to work

4. In your first few months of work, how easy or difficult was it for you to

take the knowledge and skills you learned at university and apply it to

the workplace?

5. When you look back, did the work experience help you in your

transition between university and work? In what ways?

Agreement/disagreement with broad sociocultural theory

6. Do you see a place for this type of learning (work

placement/experience) in undergraduate accounting education? Why?

Do you think every accounting student should do a work experience

placement? Why?

Any final comments you would like to make?

The structure of these questions was very similar to the structure of the

previous set of questions with the first three questions (1 - 2b) being general

questions relating to the value of the work experience placement and what the

students thought was good and bad about it. The next six questions (2c - 3)

revolved around the various concepts that were discussed in Chapter 3 on

sociocultural theory. These concepts were integral to the theory and form the

constructs around which the various questions were based. The next two

questions (4-5) specifically dealt with transition to work issues and the final

question related to the student‘s views about whether work experience should

be a compulsory part of accounting education in line with sociocultural theory.

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(ii) Self-report written survey. This survey included sections dealing with

background information, had the graduates done any paid work prior to

graduation, why they chose Accountancy as a profession and what they

thought about their course. This survey was administered after the interview.

The survey is shown in Table 4.5.

Table 4.5

2007 Graduate Survey

Graduate: _____

Accountancy Workplace Learning Experience Program

Background Information

Please circle the most appropriate response

Gender: Male Female

Age: 17-25

26-40

41-60

Over 60

Is English your Second Language? Yes No

What is your citizenship? _______________

Up to graduation, had you done any paid work? Please describe this work

experience.

__________________________________________________________________________

__________________________________________________________________________

Why did you choose Accountancy as a profession?

__________________________________________________________________________

__________________________________________________________________________

In general, what do you think about the accounting course that you did (both

good and bad points)?

__________________________________________________________________________

__________________________________________________________________________

__________________________________________________________________________

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Chapter 4: Methodology of the Study 121

(c) Employers who have supervised and mentored students in the workplace

program since 2007

Instrumentation consisted of a semi-structured interview and each subject was

interviewed face-to-face for approximately 35-45 minutes in April 2009. These

interviews were all at the employers‘ workplace offices except one at QUT. Table

4.6 sets out the interview questions for the employers.

Table 4.6

Interview Questions: Employers

How do accounting employers view the importance, value and outcomes of

workplace learning?

1. Can you please describe the main accounting focus of your

organisation?

2. How did you come to be involved in the QUT workplace learning

experience program? What made you take up the opportunity?

3. Why do you think students would want to do a work placement prior to

graduation?

4. How do you find students relate what they have done in university to

the workplace?

5. How do you see the relationship between universities and employers in

educating accountants?

6. What are the outcomes (costs and benefits) to you and your

organization of being involved in a work placement?

7. Why do you think work experience prior to graduation has not been

compulsory in accounting education whereas it has in other

professions?

8. What do you think is the future for workplace learning in accounting

prior to graduation?

9. Has being involved with supervising student placements affected your

own professional practice in any way? If so, how?

10. Are there any other aspects of your experiences as an employer with a

work placement Accountancy student you would like to raise?

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These questions reflect the employer related research question in terms of

obtaining data relating to the importance, value and outcomes of the program.

These employers would be considered old-timers in Lave and Wenger (1991)

terms so their perspectives are vital on whether or not they perceive the program to

be important and what outcomes occurred. The first two questions obtain some

background as to the accounting focus of their organisation and why they became

involved in the program. Questions 3 to 5 concentrate on learning and the roles

that universities and employers play in that learning. Questions 6 and 9 are linked,

in that question 6 emphasises outcomes but may not really elicit anything about

the relationship between newcomer and old-timer being two-way rather than one-

way. Question 9 revisits this in a different context to see if students as newcomers

do bring something to the organisation. Questions 7 and 8 relate to their views as

to what should occur in the future in terms of workplace learning prior to

graduation.

4.4.2 Content and Thematic Analysis

The distinction between content and thematic analysis has become blurred over time.

Patton (1990) referred to content analysis as ―the process of identifying, coding, and

categorizing the primary patterns of data. This means analysing the content of

interviews and observations‖ (Patton, p. 381). In referring specifically to case studies,

Patton continued that ―the purpose of classifying qualitative data for content analysis is

to facilitate the search for patterns and themes within a particular setting or across cases

(individuals, programs, institutions, or groups)‖ (p. 384). This can be compared with the

work of Boyatzis (1998) who referred to thematic analysis as:

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Chapter 4: Methodology of the Study 123

a process for encoding qualitative information. The encoding requires an

explicit ‗code‘. This may be a list of themes; a complex model with themes,

indicators, and qualifications that are causally related; or something in between

these two forms. A theme is a pattern found in the information that at

minimum describes and organizes the possible observations and at a maximum

interprets aspects of the phenomenon. (p. 4)

Boyatzis (1998) also stated that thematic analysis can have a number of overlapping or

alternative purposes: a way of seeing; a way of making sense out of seemingly unrelated

material; a way of analysing qualitative information; a way of systematically observing a

person, an interaction, a group, a situation, and organization, or a culture; and a way of

converting qualitative information into quantitative data. As a result, content and

thematic analysis was used for the analysis of the qualitative data that was collected in

this research, namely interviews, surveys, and students‘ final reports.

To conduct the analysis, Boyatzis (1998) outlines four stages in developing the ability to

use thematic analysis:

1. sensing themes – that is, recognizing the codable moment;

2. doing it reliably – that is, recognizing the codable moment and encoding it

consistently;

3. developing codes;

4. interpreting the information and themes in the context of a theory or conceptual

framework – that is, contributing to the development of knowledge.

Of course, these stages set out in the very broadest sense what the researcher should do

to code and analyse the data. One of the crucial stages in this process is coding. Miles

and Huberman (1994) go so far as to say that ―coding is analysis‖ and ―codes are tags or

labels for assigning units for meaning to the descriptive or inferential information

compiled during a study. Codes usually are attached to ‗chunks‘ of varying size –

words, phrases, sentences, or whole paragraphs, connected or unconnected to a specific

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setting … for our purposes it is not the words themselves but their meaning that matters‖

(p. 56). Careful attention was therefore given to this crucial process.

Although Boyatzis (1998) provides the above overview of what the researcher should

do, Braun and Clarke (2006) wrote a paper specifically ―to provide clear guidelines to

those wanting to start thematic analysis, or conduct it in a more deliberate and rigorous

way, and consider potential pitfalls in conducting thematic analysis‖ (p. 77). These

guidelines provided the basis for conducting the thematic analysis of the data collected

in this study.

For the interview data, all interviews were transcribed and then the transcripts checked

against the recordings for accuracy. To aid the thematic analysis, the computer software

qualitative data analysis package Nvivo version 8 was used. The data was coded firstly

in terms of the actual interview questions that were asked. From this initial coding, it

became apparent for the two student cohorts that various patterns occurred and so the

themes began to take shape. The themes very much related to the range of things that

the students indicated had actually occurred at the workplace and so the term ―activity‖

was placed at the end of most student themes to show that this was what the students

were doing. Sometimes students would refer to a theme in different questions so these

responses had to be coded and collated together. As well, various sub-themes within a

theme became apparent and so these also had to be coded and the data collated. Also,

there were certain dissenters from the general view, or comments that indicated that

problems had occurred. These also were coded and collated. It is from these

experiences and representations of what happened that I could reconstruct an account of

events in the workplace, not just in terms of the tasks that they did, but how they did

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Chapter 4: Methodology of the Study 125

them, the various interactions that occurred, and the general nature of what comprised

work in an accounting office environment. In this process, both student cohorts were

kept completely separate and different themes did materialise for these cohorts.

A similar process took place with the employers. However, I paid particular attention to

their research question as it was different from the student question. Once again, not

only did I look for patterns but also for dissenters.

Excel was used to collate the survey data. This was because the responses were not very

large and it was very straightforward to collect similar responses and determine

differences.

The findings for the three cohorts will be discussed in Chapters 6, 7 and 8 and the

composite analysis will be presented in Chapter 9. It will look across the findings for all

three cohorts to find similarities and differences. The analysis will also interpret the

themes in the context of theory as per point 4 put forward by Boyatzis (1998) mentioned

previously. To differentiate the various cohorts in reporting the findings, a coding index

for the interview data was used. The student cohort in Chapter 6 was alphabetic (for

example, Student A), the graduate cohort in Chapter 7 was numeric (for example,

Graduate 1) and the employer cohort in Chapter 8 was alphabetic (for example,

Employer A).

4.5 Summary

I conducted this research as a participant observer. Sociocultural learning theories were

used as the basis for the development of a workplace-based unit of study in

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126

undergraduate accounting education. The method was a descriptive theorised-

intervention qualitative case study. The design principles of the unit of study and

practica were documented. Qualitative case data was collected on student, graduate and

employer experiences. The data sets included: semi-structured interviews with students,

graduates and employers; a self-report written survey by each student and graduate; and

the written final reports that were submitted by each student. Following classic

qualitative case study design involving content and thematic analysis, the data will be

used to test the relevance and power of theory, to make strong claims about the program

and cohorts under study, and to generate propositions about the overall viability of the

intervention in future models of accounting education.

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Chapter 5: Workplace Learning Experience Program Implementation 127

CHAPTER 5

WORKPLACE LEARNING EXPERIENCE PROGRAM IMPLEMENTATION

5.1 Introduction

This chapter describes the development and implementation of the workplace learning

experience program at the Queensland University of Technology which began in 2002.

The analysis and evaluation of this program in the years 2007 and 2008 forms the case

study for this thesis. Here I document the development and implementation of this

program. This chapter therefore explores how the principles of contemporary learning

theory were integrated into a program in university teaching and learning.

In Chapter 3, sociocultural theories of learning as espoused by Vygotsky, Rogoff, and

Lave and Wenger were discussed and the broad principles of situated learning were

established. In 2002, various literature was examined by me resulting in the

development of guiding principles to aid in structuring a workplace learning experience

program in Accountancy. These principles were:

workplace learning is beneficial through legitimate peripheral participation in a

community of practice (Lave & Wenger, 1991);

graduate attributes/generic skills/graduate capabilities are vitally important (Crebert

et al., 2004 [this reinforced what was being done after the program began in 2002];

Harvey et al., 1997; Martin, 1997);

students have access to an expert and that expert provides mentoring and feedback

(Billett, 1993; Lave & Wenger, 1991);

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activities carried out by the students relate specifically to the discipline knowledge of

accounting (Billett, 1993; Lave & Wenger, 1991);

reflective journals used to aid learning (Ballantyne & Packer, 1995; Boud et al.,

1985);

fostering of workplace culture (Harvey et al., 1997; Lave & Wenger, 1991); and

shorter work placement with well defined goals and objectives that are achievable in

that time period and to help in this regard, seminars to discuss and analyse work

experiences (Ryan et al., 1996). This is crucial in accounting education due to

funding problems and time constraints. If a short work placement is successful, the

possibility of general implementation is greatly enhanced.

These principles were applied in the continuous development of the program at QUT

and reflect sociocultural learning. However in 2002, I was not aware of the work of

Rogoff and Vygotsky and so Lave and Wenger were the major source of sociocultural

literature for these principles.

5.2 The Workplace Learning Experience Program in Accountancy at QUT

In discussing this theoretical intervention, there are four distinct sections: the objectives

of the program, preparing the participants, the students attending the workplace, and the

students returning to university.

5.2.1 Objectives

In 2002, the work placement program was established. In consultation with the Head of

the School of Accountancy, I made the decision that although the program at that time was

completely voluntary, it would be established with the goal that eventually it would

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Chapter 5: Workplace Learning Experience Program Implementation 129

become a 12 credit point unit as part of the Accountancy degree. To this end, we decided

that a short work placement of 10 days (later increased to 13 days [100 hours] in 2005),

should be trialled. This time frame greatly influenced what could be achieved. The

overall aim of the program was to foster learning through work-related experience and this

was very much in line with the situated learning theory by Lave and Wenger. The

program was designed to give students the opportunity to experience the work performed

by accountants and enable them to more effectively learn and practice accounting

knowledge and graduate capabilities.

The main learning outcome was to bring a sense of realism to the concepts being taught in

face-to-face teaching. Not only should students encounter real examples of the concepts

they had been taught but they should also gain a sense of the culture and values that are part

of being a professional accountant. Specifically, on completion of this program, the

students should be able to:

bring a sense of realism to the concepts being taught in face-to-face teaching;

appreciate the importance of graduate capabilities (such as problem solving,

decision making, communication, working in teams, information and technology

literacy) in the accounting workplace;

reflect critically on their practices in preparation for employment; and

appreciate the culture, values and norms that are part of being a professional

accountant in an accounting workplace.

In a typical unit/subject at QUT, specific behavioural verbs would be used in objectives.

However, this program was not about specific content knowledge or skills that had to be

learned. The tasks that the students would perform were going to be different in each

work placement. The important thing was for the students to get a feel for what it was

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like to work in a real accounting environment. The verbs in the objectives were

specifically chosen to engender this overall feeling of what it was like to be at work.

5.2.2 Preparing the Participants

From the beginning, the work experience program was based on four key elements.

Firstly, employers who would be willing to participate in the program without any

payment. Bearing in mind that there was a considerable cost to employers in having

students at their workplace, it was vital that the employers be committed to the program.

Secondly, students who would volunteer their time and not be paid. The program was

offered in the June/July winter break. It began on the day after first semester exams

finished and was completed with little time left for a vacation before the commencement

of the next semester. Therefore the students had to be committed and motivated. As

well, the students were not paid as no student was paid to do other units as part of their

degree. Another issue was whether part-time students could do the program with their

existing employer. Because the employers had to complete an assessment report on

these students and complete independence had to be assured, students had to attend a

workplace that was new to them.

Thirdly, both the employers and the students had to know what was expected of them

before the program began. Because the program was only 2.5 weeks in length, this was

vital so both parties obtained maximum benefit and time was not wasted.

Finally, university staff hours involved in the program had to be what would typically

occur for a standard unit in the degree. The unit had to be treated like any other unit.

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Chapter 5: Workplace Learning Experience Program Implementation 131

The time allocation given to me for coordinating the program was in line with the

standard time given to any other coordinator running a normal 12 credit point unit.

Strategies were therefore developed to ensure that these four key elements were

successfully implemented each year.

The most difficult part in running the program was finding employers to participate.

Hundreds of letters were sent, and numerous telephone calls and personal contacts made,

explaining the benefits of this QUT School of Accountancy project to improve the

education of potential accountants. The employers who participated were a blend of

public accounting firms, commercial organisations, insolvency firms, and non-profit

organisations/government. This gave the students the opportunity to have a choice in

the type of organisation they could attend and to see how the accounting profession

operates in different contexts. Many of the employers have been long-term participants

with some taking more than one student. The number of employers involved each year

determined the number of students who could undertake a work placement.

To choose the students, an initial email was sent to all students studying third year

accounting units at QUT. There were always a much larger number of students wanting

to do the program than could be accommodated and so entrance was competitive. Each

student was interviewed and the successful students were chosen on the basis of this

interview, their short curriculum vitae including academic records, and their grade point

average (GPA).

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Some of the issues that had to be solved with this program include:

employers cancelled their commitment because the person who was assigned the

student was sick or had a heart attack;

employers have moved in and out of the program each year depending upon the

staff they have available to supervise the students. Some have moved offices or

installed new software and so could not accept students;

new employers sometimes expressed a concern about insurance. Details of QUT

insurances covering work experience programs were forwarded to all employers

each year;

students had to travel as far south as the Gold Coast, west to Ipswich and north to

Redcliffe, which made it difficult for some students to attend these workplaces;

students who were allocated positions decided at the last minute, for example, to

accept a paid job, were sick, or had to go back to their home country in

emergencies, and so opted out of the program.

These were typical of the types of issues that had to be solved prior to the students

attending the placement.

Having identified the employers and students involved in the program, the third vital

element was to ensure that both the employers and the students knew what was expected

of them before the program began. This was the scaffolding that bound the program

together. The strategy here involved three elements.

1. Manuals

A manual for both employers and students was developed and they set out

clearly what was expected of each party. It included: the aims and objectives of

the program; details of the orientation briefing; a timetable of the major events in

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Chapter 5: Workplace Learning Experience Program Implementation 133

the program; dress standards; client confidentiality; details of the three major

experiences that should occur during the 2.5 weeks (performance of tasks,

observations, and discussions) and strategies to help in the development of these

experiences; collection of resources by the student for later use; the use of

reference material to help with any content problems; the requirement to keep a

student journal to ensure reflection on the happenings that occur each day; details

of the supervisor‘s report on the student; details of the final report prepared by

the student for submission to the program coordinator for assessment; details of

graduate capabilities/generic skills that should be developed; and contact details

of the coordinator of the program. A copy of the Student Manual is shown in

Appendix B and a copy of the Workplace Supervisor‘s Manual is shown in

Appendix C.

In these manuals, extra guidance was given in relation to the three major

expected experiences.

Performance of tasks. Students were encouraged to gain as much

experience as they could, so long as they felt comfortable with the tasks

they were asked to perform. They were also encouraged to gain

experience in terms of the graduate capabilities of problem solving and to

a lesser extent decision making, solving problems as part of a team, some

form of oral and written communication, active listening, and using

technology. Students were also given a model to help establish the

requirements of the task, how to perform the task and then reflect on the

outcome.

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134

The employers were asked to ensure that the tasks they set the students

were related to accounting. The students needed to feel as if they were

doing accounting work for the whole 2.5 weeks and not just filling in time.

This was consistent with the views of Lave and Wenger (1991) and Billett

(1993). The employers had to use their judgement to determine the types

of accounting tasks and experiences they thought the students were

capable of performing. The students needed to also feel comfortable about

their ability to complete the task accurately and on time. The tasks to be

performed should therefore be negotiated. Some students will revel in

being asked to perform a difficult task. Others will not. The whole

objective was to create an environment in which the student learns and so

careful supervision was required. The tasks that the students perform were

tasks that were be undertaken in the course of normal operations of the

firm at that time. This was similar to Lave and Wenger‘s situated learning

curriculum in terms of the students participating in the tasks of the day

within the community of practice as opposed to a teaching curriculum

which sets down specifically what is to be taught (Lave & Wenger, 1991).

Observations. Students were encouraged to observe accountants

performing activities or simply observe incidents occurring within the

workplace. These could include interviews with clients, team meetings, or

the accountant performing a particular task. Guidance was also given

about how observations should be recorded.

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Chapter 5: Workplace Learning Experience Program Implementation 135

Discussions. This was an opportunity for both the student and the

employer to discuss various matters on a formal or informal basis. These

discussions could occur at various times throughout the placement and

could relate to: elements of content that were topical and on which the firm

may be working; procedures as to how the firm deals with new clients;

how accountants know what questions to ask of clients; areas of concern to

the student; ethical dilemmas that the accountant may have dealt with and

whether ethics is a major part of being a professional accountant; advice

about starting a career in accounting; how accounting professionals make

decisions within very tight time frames and still ensure quality of the final

outcome and manage risk; and broad issues such as what makes

accounting a profession.

The manuals also set out details relating to the preparation of a student reflective

journal which was considered an essential element of the program. Each student

was asked to reflect each day and complete their journal based on the following

criteria:

discipline knowledge (knowledge of content relating to financial

accounting, managerial accounting, computerised accounting, auditing,

business law, taxation law and other disciplines);

performance of tasks (establishing what had to be done, steps necessary

to carry out the task, completion on time and success of outcome. Also

critical and creative thinking, problem solving, decision making and

managing risk);

communication (oral, written, presentations, listening, negotiating and

interviewing);

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information and technology literacy (research skills to gather and evaluate

relevant information, use of computer and communication technology and

current business software);

working with others/working in a team (cooperative, responsive,

productive, show leadership and managing conflict);

self (strengths, initiative, enthusiasm, motivation, confidence,

responsibility, flexibility, punctuality, time management and

limitations/weaknesses);

other (work practices, ethics, values); and

reflection on the day (what did I observe? what did I learn? was the

practice different from the theory?).

This reflection was considered to be a vital element in the learning that takes

place. Students were asked to be honest in what they wrote and to not be afraid

to record their feelings from day to day, even though those feelings might change

over time. This was consistent with the views of Boud et al. (1985) and

Ballantyne and Packer (1995).

The manuals also emphasised the preparation of the Supervisor‘s Report as

shown in Figure 5.1. This was the major report prepared by the employers.

Taking advice from colleagues in the Faculty of Education who ran practica for

teaching undergraduates, the assessment was graded on a

Satisfactory/Unsatisfactory basis and the criteria that aided that decision were

discipline knowledge, performance of tasks, communication, working with

others, professionalism, and general comments. These criteria reflect the criteria

listed in the student reflective journal. As well, the importance of the graduate

capabilities/generic skills can readily be seen in the program in accordance with

the views of Harvey et al. (1997), Martin (1997) and Crebert et al. (2004).

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Chapter 5: Workplace Learning Experience Program Implementation 137

Student‘s Last Name ………………………….…….. Other Names ……………………………………………….

Student Number ………………………………….

Attended from …………...…….. to …………………. Number of days absent ……..…

Work Location ………………………………………………………………

Supervisor‘s Name …………………………………………….. Position…………………………………..

Comments

Discipline Knowledge

Knowledge of content

Performance of Tasks

Success of outcome

Task completed on time

Problem solving and decision

Making

Communication

Oral, Written

Working with others

Cooperative, Responsive

Productive

Professionalism

Initiative, Enthusiasm,

Confidence

General Comments

Overall Result Satisfactory Unsatisfactory

Supervisor‘s Signature ……………………………. Student‘s Signature ……………..…………. Date …………

Figure 5.1 Supervisor‘s Report

Accountancy Workplace Learning Experience

Supervisor’s Report

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138

2. University Briefing: Meeting with the Program Coordinator

The next element relating to ensuring expectations was a 1 hour meeting with

me as program coordinator and the student cohort, four weeks before the

program began. This was an opportunity to welcome the students to the

program, to congratulate them on being successful in their application to

participate, to ensure they were aware of their responsibilities not only in terms

of representing themselves but also representing QUT, to discuss all the

elements in the Student Manual so they knew exactly what was required during

the placement, and to answer any questions they had about the program.

3. Workplace Orientation Briefing

The final element in elaborating expectations was an orientation briefing day at

the employers‘ workplaces three weeks prior to the commencement of the

program. This was an opportunity for each student to attend the workplace to

meet the people he/she would be working with. It was suggested that the

briefing, lasting approximately two hours, could be as formal or informal as

required. It was also recommended that the students be given two ―buddies‖, one

accountant and one office staff member. This enabled the students to obtain

different perspectives on the workplace. The accounting buddy was the person

who was seen as the expert and would help the students with all the accounting

related issues. This was consistent with the notions put forward by Lave and

Wenger (1991) and Billett (1993). The office staff member helped with the general

activities that occur in an office such as explaining what people do, how to get the

photocopier working, or how to file. The interactions with these and other people

in the office should generate legitimate peripheral participation as espoused by

Lave and Wenger (1991).

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Chapter 5: Workplace Learning Experience Program Implementation 139

The employers were also asked to outline:

the objective of the organisation and the organisational structure;

policies relating to the starting and finishing time of each day, dress

standards, use of computers, and confidentiality of client material;

where the students would be located and how they could be contacted;

who the ―buddies‖ would be and the various roles they would provide;

the types of activities the students may be involved in. This is important so

the students could feel comfortable in doing these activities, especially in

the early stages of the program.

In terms of the role played by university staff, as program coordinator, my role was to find

employers, interview students, allocate students to employers, and conduct the initial

university briefing. Because marking of assessments had to also be done when the

students returned to university, there was little time left for me to attend work

placements. It was envisaged that only in extreme cases would a visit to a work

placement be required. In the manual, it stressed to the students that if there were any

problems, they should contact me immediately so issues could be resolved as much as

possible over the phone or via email.

5.2.3 Students Attending the Workplace

Having ensured that all parties knew what was expected of them, the actual work

experience took place from late June to early July. During each placement, I received a

few phone calls or emails from students asking my opinion about issues and what they

should do. Up to this point in time, I have never had to go to a workplace to solve a

problem.

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140

Three days before the end of the placement, I asked the students to remind the employers

that the Supervisor‘s Report had to be prepared. The report was signed by both the

supervisor and the student and forwarded to QUT within three days of the end of the

placement. The vast majority of these reports were returned on time, with some reminder

phone calls having to be made to obtain complete compliance.

5.2.4 Students Returning to University

When the students returned to university, the required assessment was dependent upon

whether they had done the program on a voluntary basis or for credit having enrolled in

the unit/subject AYB338 Accountancy Workplace Learning Experience. All students

had to prepare the Student Final Report and the seminar was optional for the voluntary

students.

A. The Student Final Report. Each student had to prepare a report (maximum 3,000

words) and submit it to the project coordinator two weeks after the end of the

placement. The requirements, as set out in the Student Manual, were as follows.

―The reflective journal for each day

At the end of each day, you are required to complete a journal

relating to the experiences you have had during that day.

Requirements are set out in the manual. Include this as Appendix A

at the back of your report.

Collection of resources. Include any relevant resources collected at the

workplace as Appendix B at the back of your report.

A copy of the Supervisor‘s Report

Summary of your reflections based on each of the categories in the

journal

the content knowledge you used and learned

the tasks you were asked to perform

the oral and written communication you performed

what research skills, computers and business software you used

what experience you had working with others and as a team

what are your strengths and weaknesses

any other experiences you had relating to ethics, work practices and

understanding the nature of the accounting profession.

A copy of your entries into the Student Portfolio in QUT Virtual.

A discussion about the experiences that you found the most rewarding

part of the program.

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Chapter 5: Workplace Learning Experience Program Implementation 141

A discussion about the experience that you found the least rewarding part

of the program.

One of the aims is to bring a sense of realism to your learning of the

discipline of accounting and related fields. What were the areas of

discipline knowledge that the experience improved your

understanding and how the experience improved your

understanding?

Was the program worthwhile? Why?‖ (Student Manual, Appendix B)

This report was designed to encourage students to reflect on the overall program.

The reflective journal provided the source data for this final report and so the

students were asked to submit the journals that they wrote up each day as an

appendix. As well, students were encouraged to ask employers if they could collect

resources that they had worked on or had found useful and may help them in their

future careers, and so they were also included as an appendix. The Supervisor‘s

Report was included so every student knew what was said about them from the

supervisor‘s perspective. The students were then asked to summarise these

reflections in terms of the various generic skills they practised, their strengths and

weaknesses and any other issues relating to ethics or work practices. The Student

Portfolio in QUT Virtual was an electronic storage area for students to enter

experiences that help them prepare their resumé for work. A copy of their entries

was submitted to show that they had used this resource. The students were then

asked to reflect on the most rewarding and least rewarding aspects of the program,

whether the program brought a sense of realism to their learning, and whether it

improved their understanding about their discipline knowledge. The final reflection

was an overall assessment of the worth of the program.

B. Seminar/Oral Presentation. Approximately five weeks after the placement, each

student was required to use appropriate presentation skills to present to their peers

their experiences at the workplace and reflect on what was achieved and learned.

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142

The student final report formed the basis of this presentation, which had to include

Powerpoint slides. The total time available for each student was 15 minutes

including time for questions at the end. The presentation and questions were a vital

element in the learning as it gave the students the opportunity not only to hear what

other students had done but also to discuss and share their own experiences and

learn how accounting operates in different organisations. This was consistent with

the suggestions of Ryan et al. (1996).

The three pieces of assessment for students obtaining credit were therefore the

supervisors‘ report, the students‘ final report and the oral presentation. The unit was

assessed on a Satisfactory/Unsatisfactory basis and therefore the final grade for this unit

was an S or a U. Students had to obtain a satisfactory result for each item of assessment

in order to obtain a satisfactory grade overall. The great benefit of this system was that

students were neither advantaged nor disadvantaged by the actual work placement that

they attended. If the normal 7-1 grading system were to be used, there could be

variations in terms of the views of workplace supervisors as to the difference between a

7 and a 6 student, or a 4 and a 5 student. The supervisors were not trained in education

and so these fine detailed decisions were avoided. As well students could make errors

and learn from those errors without being unduly penalised. The S/U grade had no

effect on the calculation of the overall student‘s GPA.

5.3 Evaluation

The program commenced in 2002 as a result of a QUT Teaching and Learning

Development Small Grant and began on a voluntary basis for students in conjunction

with their degree. However in 2005, the decision was made by the School of

Accountancy that students could obtain credit towards their degree from this placement.

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Chapter 5: Workplace Learning Experience Program Implementation 143

All interested students could apply, attend the interview and then if they were successful

in obtaining a position, advise the School if they wanted credit or to do the program

voluntarily. Therefore no preference was given to either mode. The successful students

were all treated as one homogenous group. The reason many students did the program

on a voluntary basis was that they did not have any credit points left in their degree but

still wanted to participate. Employers were not notified whether the students were doing

the program for credit or not as this was regarded as irrelevant to the objectives of the

work placement.

The School also decided in 2005 to extend the program from 10 days to 13 days (100

hours) to utilise all of the vacation time that was available and to maximise the time

spent at the workplace. This was in line with feedback from some students that they

wanted to spend more time with the employers. If students wanted credit, an extra piece

of assessment was included. This was the requirement to attend seminars where

students gave an oral presentation about their experiences and reported these

experiences to their peers. Other than the above, the program operated exactly the same

as had occurred in the previous years.

Whilst the case study of the intervention for this research covers the students who

participated in the program in 2007 and 2008 and the methodology outlined in Chapter

4 is the focus of this thesis, some background data will now be provided leading up to

those years. Data was collected for the first two years as a voluntary program in 2002

(Stanley, 2003) and 2003; and for the first two years as a voluntary/credit program in

2005 and 2006. In terms of the Student Final Reports over that four year period, data

was once again collected on the important final question relating to ―Was the program

worthwhile? Why?‖ The results are shown in Table 5.1.

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144

Table 5.1

Student Feedback for QUT Work Experience Program 2002 to 2006a

Response

2002

2003

2005

2006

Overall

No of

students

% No of

students

% No of

students

% No of

students

% No of

students

%

Very worthwhile 13 52.0 8 42.1 26 81.3 20 76.9 67 65.7

Worthwhile 6 24.0 8 42.1 4 12.5 6 23.1 24 23.5

Didn't answer question but was a positive

response

3 12.0 0 0.0 0 0.0 0 0.0 3 2.9

Not Worthwhile 0 0.0 2 10.5 1 3.1 0 0.0 3 2.9

Didn't answer question 1 4.0 0 0.0 0 0.0 0 0.0 1 1.0

Didn't respond 2 8.0 1 5.3 1 3.1 0 0.0 4 3.9

Total Students 25 100.0 19 100.0 32 100.0 26 100.0 102 100.0

25 Voluntary 19 Voluntary 19 Voluntary 10 Voluntary

13 Credit 16 Credit

aResponses in Student Final Report to question ―Was the program worthwhile?‖

2002 and 2003: first two years of data when the program was voluntary

2005 and 2006: first two years when students could obtain credit for the unit AYB338 or do it voluntarily

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Chapter 5: Workplace Learning Experience Program Implementation 145

There are limits to using percentage analysis for such a small cohort. However, overall

for the four years, 89.2% indicated the program was very worthwhile (65.7%) or

worthwhile (23.5%) whilst 2.9% said it was not worthwhile. Across the four years,

there was also consistency of these high results for each individual year ranging from

76% to 100% for the total of the very worthwhile and worthwhile categories.

As well, the students who enrolled in AYB338 were asked to complete a Student

Evaluation of Unit (SEU) which was a formal QUT evaluation of units. The results for

that evaluation are shown in Table 5.2. Once again, the ratings from the students was

very high, particularly for the unit bringing a sense of realism to the concepts being

taught in face-to-face teaching (4.82 and 4.87) and the overall rating (4.55 and 4.80)

using a 5-point Likert scale.

Feedback data from employers using exit surveys was obtained each year about the

organisation of the program. This data is shown in Table 5.3. Overall, it shows over

the four years that the employers thought the program was beneficial and worthwhile

for students (4.37), the students displayed adequate discipline knowledge and performed

appropriate tasks (4.35) and the program was well organised (4.3). The lowest score

was in relation to the timing of the program in the June/July break (3.5) and not placing

any unnecessary strain on the running of the organisation (3.88). The employers also

appeared to be much happier with the length of the program being increased in 2005,

rising from 3.90 (2002) and 3.78 (2003) to 4.24 (2005) and 4.06 (2006).

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146

Table 5.2

Results from Student Evaluation of Unit (SEU) 2005 and 2006

AYB338 Accountancy Workplace Learning Experience

Statement

2005

Mean

response using

5-point Likert

Scalea

11 responses

from 13

students

enrolled

(85%)

2006

Mean

response using

5-point Likert

Scalea

15 responses

from 16

students

enrolled

(94%)

This unit brings a sense of realism to the concepts being

taught in face-to-face teaching.

4.82

4.87

This Accountancy Workplace Learning Experience unit

was worthwhile.

4.90

4.93

This unit makes me appreciate the importance of graduate

capabilities (such as problem solving, decision making,

communication, working in teams, information and

technology literacy) in the accounting workplace.

4.73 4.80

This unit enabled me to reflect critically on my practices in

preparation for employment.

4.82

4.80

This unit enabled me to appreciate the culture, values and

norms that are part of being a professional accountant in an

accounting workplace.

4.73

4.80

This unit enabled me to assess my strengths and

weaknesses.

4.91

4.60

I understand from the unit materials (eg unit outline, study

notes, OLT materials, handouts etc.) why the learning in

this unit is important to my course.

4.70 4.80

I have been provided with guidelines or criteria which give

me a clear explanation of how individual assessment tasks

will be marked.

4.73 4.53

The assessment tasks are clearly related to what I am

expected to learn.

4.55 4.53

Overall, how would you rate this unit? 4.55b 4.80

b

aA 5-point Likert scale was used with 1 representing strongly disagree, 2 disagree, 3 neutral, 4 agree and 5 strongly

agree.

b

A 5-point Likert scale was used with 1 representing very poor, 2 poor, 3 average, 4 good and 5 very good.

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Chapter 5: Workplace Learning Experience Program Implementation 147

Table 5.3

Employer Survey 2002 to 2006

2002 2003 2005 2006 Overall

Statement in Survey Meana Standard

Deviation Mean

a Standard

Deviation Mean

a Standard

Deviation Mean

a Standard

Deviation

Meana Standard

Deviation

The program was well organized. 4.00 0.46 4.33 0.50 4.47 0.51 4.39 0.50 4.30 0.49

The program did not place any

unnecessary strain on the running of

our organization.

3.85 0.75 4.11 0.60 3.76 0.83 3.78 1.06 3.88 0.81

The timing of the program in the

university July break was not a

problem.

3.30 1.17 2.89 1.49 3.65 1.22 4.17 0.79 3.50 1.17

The length of the program (2 weeks in

2002 and 2003 or 2.5 weeks in 2005

and 2006) was adequate.

3.90 0.72 3.78 0.67 4.24 0.75 4.06 0.64 3.99 0.69

The program was beneficial and

worthwhile for students.

4.35 0.59 4.22 0.44 4.41 0.62 4.50 0.62 4.37 0.57

The students displayed adequate

discipline knowledge and performed

appropriate tasks.

4.30 0.57 4.22 0.44 4.59 0.51 4.28 0.46 4.35 0.50

The students displayed appropriate

mastery of communication skills and

were capable of working in a team

environment.

4.15 0.59 4.22 0.44 4.18 0.81 4.17 0.51 4.18 0.59

Surveys Returned 20 9 17 18 64

Number of Participating Employees 20 18 27 23 88

Response Rate 100% 50% 63% 78% 73%

a A 5-point Likert scale was used with 1 representing strongly disagree, 2 disagree, 3 neutral, 4 agree and 5 strongly agree

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5.4 Summary

This chapter outlined the implementation of the workplace learning experience program

at QUT. The program began in 2002 as a voluntary program and was changed in 2005

to allow students to undertake the program either voluntarily or to obtain credit towards

their degree. The program was based on educational literature relating to situated

learning (Lave & Wenger, 1991), inclusion of generic skills (Crebert et al., 2004;

Harvey et al., 1997; Martin, 1997), students having access to an expert (Billett, 1993;

Lave & Wenger, 1991), activities relating specifically to the discipline knowledge of

accounting (Billett, 1993; Lave & Wenger, 1991), the use of reflective journals

(Ballantyne & Packer, 1995; Boud et al., 1985), the fostering of a workplace culture

(Harvey et al., 1997; Lave & Wenger, 1991), and a relatively short placement with the

use of a seminar to analyse and discuss the student‘s work experiences (Ryan et al.,

1996).

Various strategies were implemented to try to ensure the success of the program. The

most important of these in the preparatory stage was obtaining as many employers as

possible to be involved and ensuring appropriate expectations of both the employers and

the students, particularly through the use of manuals and briefings. During the work

placement, a major element of the program was the writing up of a reflective journal

each day by the students. After the students returned to university, the emphasis was

once again on reflection where the students had to complete a final report and

presentation. The presentation, in the form of a seminar, was regarded as a vital

element in the learning as it gave the students the opportunity to share their own

experiences and learn from other students how accounting operates in different

organisations.

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Chapter 5: Workplace Learning Experience Program Implementation 149

This chapter provided the background to how the workplace learning experience

program was developed. The next three chapters examine the findings for the three

cohorts that make up the case study for this research.

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150

CHAPTER 6

FINDINGS: THE EXPERIENCES OF THE 2008 STUDENT COHORT

6.1 Introduction

Having described the implementation of the work placement program in Chapter 5, this

chapter presents the findings of the inquiry into the experiences of all 28 QUT students

who participated in the program in Semester 2 2008. These students attended 23

workplaces with some workplaces taking more than one student. They went to public

accounting firms (17), commercial firms (5), insolvency firms (2), and non-

profit/government organizations (4). All were in their pre-professional phase of learning

at university before embarking on a career in accounting with 23 doing the program for

credit and five doing it on a voluntary basis. As explained in Chapter 5, both the credit

and voluntary students are all treated as one homogenous group as there is no difference

between them in terms of what is done at the workplace. The findings revolve around

the research question specific to this cohort: ―What is the nature of students‘

experiences and learning outcomes from work-based placements in university

accounting study?‖

The data collected from these students came from three main instruments:

a self-report written survey completed by each student detailing background

information, motivation for doing accounting and perceptions of the program;

a semi-structured interview with each student being interviewed face-to-face for

an average of 44 minutes; and

a Final Report which is a reflection of the program based on each student‘s

experiences and completed as part of their assessment.

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Chapter 6: Findings 2008 Student Cohort 151

6.2 Survey Results: The 2008 Student Cohort as a Whole

Table 6.1 provides a summary of the student data obtained from the survey. This table

shows that of these 28 students, 10 (36%) were male and 18 (64% ) female; 25 were aged

17 to 25 (89%); 23 students were Australian citizens (82%) and the remaining five (18%)

were of Asian origin (China, Hong Kong and Malaysia); eight indicated English was their

second language (29%); 22 of the 28 students did the work placement in their 3rd year,

with four in their 2nd year and two students who had been studying for four or five years;

only eight of the group had previous paid accounting related work up to graduation; and

only six had any previous experience of tertiary study. Approximately half the student

group rated themselves as ―average‖ with the other half rating themselves as ―good‖ or

―very good.‖

Of these students, 50% suggested that they chose accounting as their profession because

they did the subject in high school (9) or they had an early interest or had always had an

interest in accounting (5). In general, the students were happy with the entire accounting

course with eight saying it was ―very good‖ and 16 saying it was ―good.‖

The survey also revealed that there were mixed feelings about the non-accounting

discipline core units in the degree (such as marketing, management) with some agreeing

with their inclusion (3) and others disagreeing (2). Some said the course was too

theoretical (4) while others liked the real world experiences (3); liked the work experience

unit (3) which is the focus of this thesis; and liked the capstone unit (4) which is a unit

involving problem-based learning. Group work was mentioned by three students as a

problem.

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Table 6.1

Characteristics of the 28 Accountancy Work Placement Students in 2008

Gender Age Citizenship English as

Second

Language

Year

Level

Paid Work Previous Tertiary

Qualifications

Rate

Themselves as

Student

Reasons Chose

Accounting as a

Profession a

Thoughts

About the

Entire

Accounting

Course

Male 10 17-25 25 Australia 23 Yes 8 2nd 4 None 5 None 22 Average 13 Did subject

in high

school

9 No

opinion

4

Female 18 26-40 1 China 3 No 20 3rd 22 Non-

accounting

related

15 Certificate 2 Good 14 Had an early

interest or

always had

an interest

5 Good 16

41-60 2 Hong Kong 1 4th 1 Accounting

related

8 Diploma 3 Very

good

1 Good with

numbers

3 Very

good

8

Malaysia 1 5th 1 Degree 1 Careers

opportunities

3

Salary

3

Understand

business

2

Challenging

and

interesting

2

Interact with

clients

2

Complement

IT Degree

1

Reputable

profession

1

aSome students responded with more than one answer.

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Chapter 6: Findings 2008 Student Cohort 153

Table 6.2 summarises the cohort‘s evaluation of the program where a 5-point Likert scale

was used with 1 representing strongly disagree to 5 representing strongly agree.

Table 6.2

Accountancy Work Placement 2008 Student Survey Results

Statement

Mean

response

using 5-point

Likert Scale a

This unit brings a sense of realism to the concepts being taught in face-

to-face teaching.

4.86

This Accountancy Workplace Learning Experience unit was worthwhile.

4.82

This unit makes me appreciate the importance of graduate capabilities

(such as problem solving, decision making, communication, working in

teams, information and technology literacy) in the accounting workplace.

4.54

This unit enabled me to reflect critically on my practices in preparation

for employment.

4.46

This unit enabled me to appreciate the culture, values and norms that are

part of being a professional accountant in an accounting workplace.

4.39

This unit enabled me to assess my strengths and weaknesses.

4.36

I understand from the unit materials (eg unit outline, study notes,

Blackboard materials, handouts etc.) why the learning in this unit is

important to my course.

4.27

I have been provided with guidelines or criteria which give me a clear

explanation of how individual assessment tasks will be marked.

4.27

The assessment tasks are clearly related to what I am expected to learn.

3.92

a A 5-point Likert scale was used with 1 representing strongly disagree, 2 disagree, 3 neutral, 4 agree and 5 strongly

agree.

Table 6.2 reveals an overall perception of the cohort that the unit brought a sense of realism

to the concepts being taught in face-to-face teaching; that the unit was worthwhile; and the

unit allowed students to appreciate the importance of university identified ―graduate

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154

capabilities‖ such as problem solving, decision making, communication, working in teams,

information and technology literacy in the accounting workplace. All of these scored

above 4.5. The lowest three scores ranging from 4.27 to 3.92 related to understanding why

learning in this unit was important to the whole course, the guidelines and criteria for

marking, and assessment tasks related to learning. Another part of the survey revealed the

overall evaluation of this unit resulted in a mean score of 4.80, where 5 indicates ―very

good.‖

The results of this survey therefore suggest that overall the students‘ perceptions of this

unit were that it had value and was worthwhile. However, these results only afford

statistical generalisations of the student cohort. The interview data captures the range of

experiences of students in the group and permits conceptual generalisation through the

identification of specific themes.

Interview data revealed that learning at the workplace was experienced by the students as

being different from learning at the university with nine students strongly agreeing and 18

students agreeing that it was different. Because of this strong perceived difference and in

order to make a clear distinction between the two types of learning, I will refer to student

learning at university as Zone 1 and student learning at the workplace as Zone 2. This can

be shown diagrammatically in Figure 6.1.

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Chapter 6: Findings 2008 Student Cohort 155

Figure 6.1 Two Zones of Student Learning in Accounting

The themes that have evolved from the interview data relating to what each individual

student stated about their 2.5 week learning experience placement will now be examined

with specific reference to these two zones. The specific themes revolve around work

placement being experienced by students as a real world office environment activity; an

interpersonal activity; a task oriented activity; a relating theory to practice activity; a

time management and accountability activity; a learning activity; a specific language

application activity; an information technology (IT) activity; a procedural activity; a

mutual reciprocal professional activity; and a future career path activity. The final

theme looks at whether a work placement should be regarded as an essential aspect of an

accounting degree.

6.3 Theme 1: Work Placement Experienced by Students as a Real World Office

Environment Activity

The characteristic of this theme relates to students being actively involved in the

workings of an accounting office and answering questions such as ―what is the

Zone 2

Learning at the

Workplace

Zone 1

Learning at University

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156

Accountancy profession really like?‖ or ―what is an office really like?‖ Table 6.1

indicated that 20 students had not worked before in an accounting environment (71%) so

actually performing work in this environment was seen to be authentic as opposed to the

work they performed at university.

Entering Zone 2 was very difficult for many students and 12 students indicated that they

found this a daunting experience for the first few days.

It‟s quite scary for me. (Student A)

Well, it was intimidating at first, because I didn‟t know what to expect, the

new people, and – probably, until I knew what to do, and stuff, it was a little

daunting. (Student L)

It was difficult for the first few days. (Student B)

And these feelings did not only apply to non-accounting experience people. Three of the

eight people who had previous paid accounting related experience had these feelings.

Also five of the eight English as a Second Language students were in this category.

On the other hand, 14 students said that they were comfortable about being the new

person with comments relating to fitting straight in, enjoyed it, quite fun, and didn‘t find

it daunting. Some commented on the nature of the work.

It was more full on in the first few days like to take everything (in) - where to

put things, where to access things, just remembering what to do for the next

day. But everyone was really nice. (Student P)

Basically, it‟s one of those things where you have to learn about all of the

procedures, adjust, learn about the people. (Student I)

Of the remaining two students, one said that they felt ―invisible‖ for the first three days

(Student W). The other student felt that it was ―not very exciting. No one paid much

attention‖ to you although ―they were friendly‖ (Student AB).

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Chapter 6: Findings 2008 Student Cohort 157

The issue here is that starting work in a new work environment can be an exciting but

daunting experience. However, if the placement was not going well, then action must be

taken. Student W, who had previously performed paid accounting related work, spoke to

the university program coordinator about this problem and was advised to speak to her

work supervisor to improve the situation.

The seniors I had on the last two weeks were a lot more responsive in

realising that I actually wanted to learn something while I was there. I think I

was a little bit more transparent with that. I would just literally say to them I

really want to learn something here, so can you teach me, anything, I don‟t

care. Can I sit in with your discussions or can I sit in with you while you‟re

doing some testing. They were a lot better. (Student W)

At the end of the program, Student W said that ―it‟s good because I was able to compare

and contrast another firm that I‟d been to and realise that not all firms are the same.‖ The

employers took her message to task as she concluded by saying ―why it was good for me

was, because I‟d already had a lot of experience in that area, I didn‟t do all of the menial

little tasks.‖ The employers were able to take into account her previous experience.

In terms of why the program was good or added value, 27 students indicated the

experiences in an accounting environment were very important. This included comments

relating to working in an accounting office environment (8), getting experience (4), what a

real world accounting firm was like (4), seeing the processes they use (3), and individual

comments relating to experiencing different areas of accounting, a sense of realism to the

degree, interrelation of all sections of the organisation, lots of hands-on experience, and

finding out what accounting is about. Typical comments were as follows.

What other accountants do every day, what kind of work they do and how

they perform their tasks. Once they got a client, how are they going to

communicate with clients and how they organise everything, how they get

things done. (Student T)

Just for me to get that experience you know, to kind of find out how an office

environment works. I‟ve never worked in an office before and that was

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something that kind of probably I was a bit nervous about, going in there and

adapting to this environment. It certainly gave me that in abundance. Yeah,

it was just thoroughly enjoyable, definitely, definitely worth it. (Student Y)

As indicated by 18 students, the main difference between Zones 1 and 2 was that Zone 2

emphasised actual work in a real organisation and the inherent experiences that go with

that. Comments related to a hands-on way of learning; real world decisions, experience and

business; experience helped them learn; it made more sense when physically doing

something; and a better way of learning. Typical of these comments were the following.

Because uni doesn‟t seem real. This could just be me … It doesn‟t seem real

because it‟s all examples. But when you‟re doing it, it‟s an actual client, it‟s

a real person, it‟s their real business, their real income, that kind of thing.

(Student AB)

I‟d say it was different to learning at university, because at university, there

may be 200-300 students sitting in the lecture theatre, hearing about a

subject, and it‟s more about the theoretical aspects of it, whereas in real life,

it‟s a few people sitting around a table talking about a system, or whatever,

and it‟s more about the practical aspects, about how it applies in that

particular workplace, and why it‟s being used. (Student I)

Sometimes before I did the work experience, I wasn‟t 100% sure of why I was

having to do something. But when I had to apply it, I‟m like “Oh, so that‟s

why I had to do it.” (Student K)

The students did not perceive university work as ―authentic‖ and ―real‖. Eight students

specifically commented on this.

Sometimes I find it hard to put it in the real world. Like data analysis, it‟s

like all you do is sit there and do formulas; and accounting; and everyone‟s

just, like, why do we need this? (Student E)

I mean you do deal with problems that are attributed basically directly to

real problems and what not, but it doesn‟t feel the same. I mean you are in a

classroom and just like, writing down things. It doesn‟t feel the same when

you‟re out there. (Student AA)

At uni it is all hypothetical. And yes some of the things are similar but it‟s

more you‟re given content and information and you‟ve just got to learn it.

(Student P)

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Chapter 6: Findings 2008 Student Cohort 159

When asked about what could not be learned at university, 12 students indicated the real

nature of the work with comments relating to the practical approach; the real client;

customer and client skills; the corporate culture; the full-time experience; how the systems

work; learning about the work practice; the scale of the work being so large; the fact that

the techniques of learning were through review and not assessment; and the whole work

environment.

I mean obviously you could probably give us a page of this is what to do

yadda, yadda, but until you‟re in that environment and you‟re put under

pressure and you‟re surrounded by people – no you can‟t learn that. (Student

Y)

This authenticity of doing real work in a real office environment was of major importance.

Comments by the students also indicated that it was not just the work that was reality. It

was the elements that make up work: having to get up early every day and get to work on

time, dressing as a professional, sitting for hours at a desk, mentally working all day and

then having to do it all again the next day. Especially sitting at a desk and mentally

working for long periods. These are integral parts of what beginning accountants do. ―I

got used to wearing a tie to work and turning up for work at 8 o'clock in the morning and

leaving at 5.00‖ (Student Z), ―I was a bit tired in the beginning. I couldn‟t wake up. It

was still worth it. I like it‖ (Student V), ―Sitting there for eight hours a day can be tiring on

my back‖ (Student A) and ―You have to wear certain professional dress, talk the way you

have to talk professional, act mature, leave your social life outside work and focus on your

job‖ (Student K). These are the aspects that make it real in the eyes of the students.

This theme emphasises the authentic nature of actually working in an accounting office

environment. For some it was a daunting experience but generally students became

comfortable as the days went by. If this was not the case, then positive action by the

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160

students was generally taken to bring about change. Many students indicated that it was

this authentic environment that made it different to learning at university. For them, the

actual getting to work on time, dressing professionally, sitting and mentally working for

long periods of time, and doing this day after day is what accounting in the real world is all

about. These elements added context to the learning which Rogoff (1990) considers to be

so important and are consistent with Lave and Wenger‘s (1991) concept of community of

practice.

6.4 Theme 2: Work Placement Experienced by Students as an Interpersonal

Activity

This theme centres around the people in the organisation and the important roles they play.

A feature of the accounting environment that these students worked in was the

tremendous level of collaboration and teamwork that existed in the workplace. This

strong sense of collaboration and teamwork was commented upon by 24 students.

I felt that the team environment at the firm was great. Like I got to see them

helping each other out … It was more that everyone worked together to help

each other out. They had that environment of you can go up and talk to

anyone and they‟ll be fine about it. If you‟re having problems, you can just

ask. So it really felt like I wasn‟t there alone. If I was having issues, there

was always going to be people around to help out. (Student G)

Yeah absolutely (team work ethic)… Everyone‟s got their cubicles and

everyone seemed to stay in their cubicles. But if you actually sat back and

watched, you could then see the interaction amongst all the staff and the

team work happening which was good. (Student U)

However, this sense of teamwork was not the only feature. Five students commented

that there was some competition, especially between teams.

There is some sense of competition in the workplace but they have different

teams right … I would say there is collaboration between people in the team

but not between the teams. There is sort of like competition to get the

bonuses and stuff. (Student H)

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Chapter 6: Findings 2008 Student Cohort 161

Linked to this collaboration was the very high level of interaction that occurred between

the students and the varying levels of workplace staff. Of the cohort, 24 students were

able to talk to all people in the office ranging from partners, principals, chief financial

officers and senior executive officers; to accounting managers, seniors and accountants;

to recent graduates and graduates studying for the professional examinations; to people

who work in accounts receivable, accounts payable and payroll; and to people who work

in administration. The other four students also had interactions mainly with their

managers or supervisors and levels below, with no interaction with senior people.

My interaction with them … was good.… Yes I did talk to some of the

managers, I talked to one of the principals on the first day, I actually didn‟t

know he was one of the principals until later on. But yeah I did talk to them;

they were pretty easy to talk to. (Student AA)

It was a fairly small firm, but there was one, there was a principal who was

the top person. There were a couple of other accountants, who were fairly

senior-ish, and most of the other accountants were fairly junior-ish, like, they

probably were out of uni for less than five years … Because it was a small

workplace, I was talking with everyone. (Student I)

I like the level of interaction that I had between the very, very senior people

within the firm and myself. Like there was lines of communication that are

extremely open and if you have a problem you can go to this person. If this

person doesn‟t know then oh yeah, go here. (Student Z)

The above indicates the hierarchical nature of positions held which is typical of

accounting offices. However despite this hierarchical nature, the accounting offices

generally involved a lot of teamwork and collaboration. From the comments of the

students, communications across all levels of the office appear to be common. There are

elements of competition but teamwork and collaboration are key factors in an

accounting environment. Although the students were at the bottom of the hierarchy,

they were expected to be able to fit into a team environment and be able to communicate

with the people around them and this was generally the case.

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162

However, the physical positioning of the students within the office is important. Many

students spoke about the proximity of their seating to their co-workers and so it was easy

to communicate. For one student, there was a sense of physical separation.

Where they place everyone in the cubicles, I guess you think that they‟re

collaborating and working together. But as I said, I was down the back there

so I didn‟t really see what they do. I never got to sit up in those groups and

work with people. I was always in that back corner. (Student AB)

Although interaction did occur with the supervisors, this student felt isolated from the

main group and suggested that the physical positioning of where the students work is an

important part of the experience.

To help students with interaction in the workplace, the employers were asked to supply

two ―buddies‖, one a professional accounting person and the other an administration

person. The most important of these was the professional person. The students were

always given one professional accounting person to work with and in many instances,

there were a number of accounting people.

The interactions with these professional accounting people varied considerably. The

main interaction centred around tasks: helping with tasks and answering questions (19

students), explaining things (7), giving tasks (6), helping with a worker‘s particular task

(5), observing them doing tasks (3), and work related matters (3). This was followed by

career advice and discussion about experiences (10) and then a social aspect with people

in the office (6). Typical comments were as follows.

I got one of the accountants as my buddy and that was usually the person I

went to ask questions. But if he wasn‟t in, I just went to the other one. So it

didn‟t really matter who I asked. But both the boys who were accountants,

they were in the office all the time so I could ask them more if I have any

questions. (Student P)

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Chapter 6: Findings 2008 Student Cohort 163

I spent a lot of time asking questions really, just about their experiences at

university and their experiences from when they – like the transition from

university into the job. (Student M)

Learn how to interact with other people that you don‟t know and ask

questions to the professional people. Like the managers, I am really scared

to speak to in the beginning but towards the end I thought those people are

the ones that can really teach you something. (Student V)

The comments about the interactions that took place indicate that there was shared problem

solving with a novice being asked to perform a task with the guiding hand of a more

experienced person. This experienced person could be someone who has been in the

profession for a short time and is close to the student as a peer; to seniors, accountants and

managers with years of experience; up to partners and directors who are the seniors of the

organisation. This is a major element of Lave & Wenger‘s (1991) legitimate peripheral

participation with interactions occurring between newcomers, masters and old-timers.

As well, these communications were not just about problem solving and tasks. They were

about the accounting profession and what it was like to work in the profession: what the

transition was like from university to work, what brought them to be in this job at this time,

how they coped with doing full-time work and studying for their professional exams, and

where had they worked before.

This leads to another aspect of interactions which was in the nature of stories. Eight

students spoke of stories about people‘s experiences and what they have done in their

careers.

Probably just the stories from the partner. His experiences are relevant

because it helps you to decide where you want to go. I didn‟t base a decision

on what he said but those stories help your decision making. (Student AB)

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164

Probably the best thing was hearing stories about their employment and

probably their career like, how they got to where they are and where they

started working. I really value that as that was what I talked about, kind of

the mentoring thing, talking to people who have been there and done that as

graduates and them telling me stories … It probably gave me a bit of career

shaping and a bit more direction. (Student Y)

Another eight students told about stories relating to topics such as building spreadsheets to

speed up processing; how the firm takes on a new client; an ethical issue with the client

being told to do things the right way or leave; how assets sales in liquidations were good

lessons if the student ever started a business; the use of databases for legal enquiries; a

superannuation issue relating to terminal illness; payroll implementation problems; and

issues relating to a client not paying tax for a number of years. These stories helped not

only with the present problems that the students were asked to solve but gave advice on

how to solve possible problems in the future.

The role of people in the workplace and the resultant interaction and feedback was

identified by 10 students as a major form of difference from learning at university in Zone

1. Their comments related to such things as a more personal relationship; more emphasis on

people; a one-on-one interaction; more support; learning involves immediate interaction

with two-way communication; more guidance on how to do things; and the team work was

better than university.

I think learning in the uni‟s like, the lecturer gives you something, and you

just receive, just one way. But in the workplace … it‟s quite interactive.

(Student C)

At the workplace … you just ask someone and if that person doesn‟t know it,

you‟ll ask someone else again. Until we get an answer, we will just keep

asking people and yeah, that‟s sort of a different learning experience.

(Student A)

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Chapter 6: Findings 2008 Student Cohort 165

This interaction with people was also a major element put forward by 21 students as a

reason why the program was good. Interaction is therefore a key element of a work

placement in accounting and illustrates the views of Rogoff (1990) and Lave and Wenger

(1991). The students generally experienced a high level of collaboration and interaction,

with the interaction mainly relating to tasks and career advice which will be taken up in

subsequent themes. The role of stories was particularly emphasised by Lave and Wenger

(1991) and was evidenced in these interactions.

6.5 Theme 3: Work Placement Experienced by Students as a Task Oriented

Activity

The students who did the work placements had an expectation that they would be doing

worthwhile accounting-related tasks that aided in their learning. The tasks the students

actually performed at the workplace were obtained from the third source of data, namely

the students‘ Final Reports. Table 6.3 indicates the huge variety of tasks that the students

experienced during the program and indicates the work that they perform at the workplace

was very much task and problem oriented.

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Table 6.3

Workplace Tasks Performed by the 2008 Students

Accounting

Adjustment to client records for

adjusting journal entries

Analysing monthly variance reports

for discrepancies

Bank reconciliations

Budget forecasts of sales

Budget forecasts of selling and

administration expenses

Build spreadsheet models for

collection of data from various

centres

Comparison of aged accounts

receivable and Work In Process

inventory to build spreadsheet

model to grade clients on payments

(A-D scale)

Depreciation schedules for

multinational firm

Determining monthly figures from

Register of Prepayments (eg IT

maintenance costs)

Equity accounting using

spreadsheets

Financial statement preparation

Extracting data from software and

importing into other software

Inputting and recording standard

accounting data and transactions in

software

Preparation of client invoices

Preparation of credit card payment

schedule in Excel

Preparation of detailed cash flow

and P & L reports and making

recommendations to board

Preparation of spreadsheet for loan

and bank accounts for trust

Preparation of superannuation

payments by cheque, EFT or BPay

Preparing asset register for

commercial kitchen

Property, Plant and Equipment

reconciliation (acquisition, disposal

and transfer) for financial statements

Receipting of cash and cheques

Reconciliations of payroll

Recording transactions for

superannuation fund

Review of corporate credit cards to

collate source information

Reviewing client data for errors such

as wrong account numbers used

Selling and administration

reconciliations to invoices

Selling and administration reporting

of budget variances using SAP

Setting up client accounts in software

Spreadsheet for application for fidelity

insurance (over 500 centres handling

cash)

Spreadsheet to convert last year‘s

financials into current year format

Spreadsheet to highlight purchases not

conforming to procurement policy

Stocktakes

Supply and demand analysis reports

Tasks relating to accounts receivable,

accounts payable and payroll

Use of software determining financial

condition of clients

Use Banklink to load bank account

details and code transactions

Vendor coding of invoices

Working to recognise and catch bad

debts better

Audit

Bank and broker confirmations

Financial statement reviews

Independently managed

superannuation funds

Onsite expenses testing

Physical observation of stage of

completion for work in progress

Preparing working papers

Revenue tasks

Sampling

Stocktake

Substantive testing

Surprise trust audits

Testing – revenue and expense cycle,

accounts receivable, provisions,

commitments

Travelling expenses

Verification of amounts in financial

statements

General

Archiving

Filing

General administration tasks

Letters of engagement

Mailing

Photocopying for record

maintenance

Preparing correspondence to clients

Scanning of documents

Tax

Business Activity Statements (BAS)

Capital Gains Tax (CGT)

Client Franking accounts

Client tax summary spreadsheet

Fringe Benefits Tax (FBT)

Handled all client documents and

prepared tax return

Instalment Activity Statements

(IAS)

Research Australian Tax Office

(ATO) portal for tax information

Tax returns –preparation of

individual, partnership, trust and

company

Other

Human resource matters –

enterprise bargaining agreement

Insolvency – administration, forensic

and corporate recovery

Intellectual Property (IP) evaluation

- calculating value of trademarks

Large project requiring information

on performance of entities for the

last 14 years including income

statements, balance sheets, statistics,

financial ratios

Locate discrepancies in recipes for

their menu items as has implications

for cost price of menu items

Research related to client enquiries

Updating company share register

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Chapter 6: Findings 2008 Student Cohort 167

In dealing with a new task given to them by their employer, 27 students stated that the

general procedure adopted was that the employer would explain the task or the students

would see an example of what was to be done. The student would then try to complete the

task and if there was a problem, they would ask somebody for help. The only student who

did not feel asking questions was important was Student S who said her tasks were not very

challenging and therefore did not need assistance. This asking of questions was a crucial

element in the performance of the tasks with 50 references by students to the asking of

questions. Typical responses were as follows.

Basically they explained everything I had to do in the start or how to go

about it. And if I wasn‟t sure there‟d be always someone nearby who I could

ask. So it wasn‟t like that I was left alone in the dark but there was always

someone like looking over my shoulder, are you okay or need any help or

anything. So I just did it all and if I was stuck on something or I was unsure,

I‟d ask. (Student N)

So while they‟re giving it to you, you absorb, you take it all in, you hear what

they say and look at the stuff. Even though what they‟ve said seemed to make

sense when they were saying it, when you actually look at the report you

think huh? So you go back, ask questions. Ask lots of questions. (Student U)

Not only was asking questions important but seven students were very aware of trying not

to interrupt people too much; or if they asked too many questions, they might appear stupid.

They were helpful. But I feel like I‟m so annoyed I have to ask them all the

time. (Student T)

If you just ask too many times I can feel or they will feel a bit annoyed.

Maybe they will think she‟s stupid. I‟ve told her many times. She still can‟t

get it. (Student O)

The issue here was that students had to be aware that although it was important that they

get the task finished, continually interrupting colleagues can be irritating. It has been

shown previously that the work placement staff were generally happy to help students.

However, their time was valuable and so as little disruption to them as possible should be

the aim. As suggested by Student Q, one way of minimising this disruption was the use of

query lists where all the queries were listed and so when the students spoke to staff, they

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dealt with a number of issues at once rather than interrupting work each time there was a

query.

The level of interactions has already been discussed in the previous theme. However, the

extra evidence presented here relating to the proximity of other people around the students,

the asking of questions, and the two-way interactions between students and the workplace

people show that these interactions and feedback were a major contributor to learning. To

stress how important the asking of questions was to the students in general, there were 127

references in all the interviews to the asking of questions, with an average of 4.54

references per student on this issue. This was by far the most discussed issue that emerged

from the interviews.

In terms of the type of tasks given to the students, all communications with students and

employers in the manuals emphasised that students must feel that they were doing

worthwhile accounting-related work. Of course, there is a happy medium between doing

challenging, meaningful work and being overwhelmed on the one hand or underwhelmed

on the other. From the students‘ perspective, although many were happy with the tasks they

were given, there were varying degrees of success in this regard. One employer was not

aware of the capabilities of a student and put her in front of clients by herself on the first

day.

I think just being expected to be able to do tasks that you weren‟t comfortable

with and feeling a bit like you were thrown in the deep end. Just having like

everyone relying on you, but not feeling capable of it … like this is just the

first day. But I felt a bit isolated because I was with a person from the firm

that we were auditing and not with any of the other auditors from the

accounting firm I was with. So I just felt that I wasn‟t ready to be talking to a

client by myself. (Student G)

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Chapter 6: Findings 2008 Student Cohort 169

Student G, a ―good‖ student who was doing the work placement early in her second

semester of second year and had also never done any paid accounting related work before,

understandably felt overwhelmed with what she was asked to do. To be placed alone with

a client at the client‘s office with no higher level auditors there to help in answering

questions should never have occurred in terms of the guidance offered in the Workplace

Supervisor‘s Manual (see Appendix C).

On the other hand, Student P, another ―good‖ student, had her placement in a small public

accounting firm and had never done any paid accounting related work before. This

student had a problem with the type and level of work that she was expected to do.

They were very friendly and welcomed me in … It was just more the work

that I found quite boring and I‟d spend a day doing stuff and entering stuff

into Excel and things for them so that the accountant could actually go and

work on them later on … So it was just a heap, I got a box of paper and I had

to sort through, that is what I found more like - the sorting wasn‟t so bad but

then entering like after five hours you are just „I‟ve had enough of this stuff‟.

So that‟s what I didn‟t like. (Student P)

However, the type of work given to her is quite typical of what most first year graduates

are required to do in a public accounting firm. Some of this work can be mundane.

How much of this type of work is given to a student must therefore be monitored.

In a similar vein, Student S, an ―average‖ student, had her placement in a government

instrumentality and had previous paid accounting experience. This student wanted to be

challenged more in the work she was given.

Like I looked at that as fine, I‟ll just sit there and watch and read the policies

and procedures. I read 164 pages and then the procurement policy. So I

think that was fine. Seeing the sheets, like their templates. That was

probably helpful. Yeah, but nothing was really given to me that challenged

me. That‟s where I felt there was a downfall. (Student S)

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She had worked previously in small firms during her degree and wanted to work in a

larger organisation for this work placement. She thought that perhaps they were not

confident in giving her more demanding tasks: ―Maybe they weren‟t aware of or didn‟t

think or maybe weren‟t confident that a uni student could have any knowledge or

something.‖

Related to this is the amount of administration work that students were expected to do.

Although the students were warned that they would be expected to do some administration

work, if they felt they were not learning accounting, they had to talk about it with the

employer and/or contact the university program coordinator. Typical of these

administration duties was filing, which was commented upon by one student.

It‟s just like I said there was filing and that but you have to do that. I got a

chance to look at trust deeds and partnership agreements and stuff like that

while I was doing that, so that was alright … Yeah it ended up being useful.

It was just a bit monotonous and boring by the end but that was the only

reason why it was bad kind of, but it gave me a chance to look at how they

set up all the documents and that. (Student J)

Another student had a problem with being asked to do a lot of photocopying. The student

contacted the university program coordinator who advised that she should try to solve the

problem herself and talk to her employer. As an international student of Asian origin, she

was very reluctant to do this. These were her comments about the successful resolution of

the matter.

I was quite worried to speak to her (the employer). Because the manager is

so nice to me, I didn‟t want the manager to know that I am telling about him.

But since I realised it‟s so short, you can‟t waste time so I have to do it … I

am happy that I did by myself … I think I learned you have to stand up for

yourself. If you are in a real working environment, I don‟t have a lecturer to

contact so I have to speak out. (Student V)

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Chapter 6: Findings 2008 Student Cohort 171

On the other hand, Student S, who was discussed previously, did not talk to the university

program coordinator about her problem. When questioned about this in the interview in

relation to her possibly raising the issue and fixing the problem, the following was her

response.

No. I‟m a happy-go-lucky person so it just comes and goes. I think I did say

within the second week, I really would like to sit with the financial

accountant and it was end of year and they were hectic and I think I

mentioned it once and I didn‟t get much. Oh yep, yep, we‟ll put some time in

and then that was it. So I just left it. I didn‟t want to keep nagging. (Student

S)

The issue this raises was the setting of tasks within the zone of proximal development

(ZPD) as outlined by Vygotsky (1978), and in a similar perspective, whether the students

were involved in legitimate peripheral participation (Lave & Wenger, 1991). In general,

collaboration with more capable peers and participation was occurring, as evidenced by the

volume of questioning and interaction. The problem for some students was the setting of

the tasks within the ZPD and whether these tasks were legitimate and appropriate.

A final issue relating to the performance of tasks was comments by four students on the

different ways in which content knowledge was used in the workplace.

In the work experience, you need to be able to pick out what‟s important. It‟s

a lot more problem solving based sort of thing, if that makes sense. I think

that‟s the difference … I guess with uni, with your subjects, you know that the

answers are always going to be in the scope of what you‟ve done in the last

six lectures or whatever. But with work, you‟re kind of having to pick out

things from different areas and kind of meshing stuff together and figuring

out what you have to do. It‟s not necessarily going to be as straightforward

as the problems that you get at uni, if that makes sense. (Student G)

The work that the students were required to do was very broad and the tasks rarely

involved just one area of knowledge. The students had to pull things from various areas of

content knowledge to do the task. As well, they had to find and filter the information and

choose the relevant parts.

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This theme emphasises the task-specific and problem-orientated nature of the work done by

the students at the workplace and the resultant interactions in the actual performance of

these tasks. The major form of interaction between the students and the workplace staff was

the asking of questions. In terms of the actual tasks performed, many were happy with

what they were asked to do. However, there were some issues ranging from being

overwhelmed, to being bored with some typical mundane accounting tasks, to not being

challenged enough, to being asked to do too much administrative work. There was a

general expectation by students that they wanted to do worthwhile tasks and they were

unhappy if that did not occur. This illustrates the concepts of Vygostsky (1978) and Lave

and Wenger (1991) in terms of the ZPD and legitimate peripheral participation. The final

issue revolved around the broad nature of the problems that had to be solved and the

subsequent pulling together of material from various areas of content knowledge in order to

solve the problem. This demonstrates Rogoff‘s (1990) contextual nature of problem

solving.

6.6 Theme 4: Work Placement Experienced by Students as a Relating Theory to

Practice Activity

This theme revolves around the concept that theory is taught at university and students go

to work placement to see the application of that theory in practice. Five students saw

university learning as the basis for what happens in practice.

What I‟ve learnt is the basics and obviously you learn a lot more in practice.

I definitely noted that. (Student F)

I realised the things I learned from university are not enough. (Student T)

I would say we‟re getting the basics right and that‟s the foundation of the

future. So without doing this, without learning the basics at uni and

understanding it, you won‟t be able to go out there and do the job. (Student

X)

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Chapter 6: Findings 2008 Student Cohort 173

Specifically identifying the work placement as a place where you apply your knowledge

and put theory into practice was noted by 10 students.

At uni, if I don‟t remember something I can just easily move on and go

through lecture slides and go through it and basically it‟s just reading.

Whereas there it‟s actually applying your knowledge and then trying to

extract out of your brain why is this done, when is it done and all those kind

of different things. (Student E)

Theory‟s just go to uni, lecture, tutorial, exam or assignment and no real

means or ends to why you‟re actually doing this and showing you how

important this is to when you graduate or when you get a job. The practical

side of having work placement … over two weeks I did all this and I studied

all this at uni and it shows you how it brings the theory side to the practical

side and shows you how to apply it. (Student K)

Another aspect of this theme was bringing relevance to what was studied in Zone 1.

Students gained a better perspective on what they had learned and also pulled together

concepts studied at university. This was commented upon by 15 students with some very

strong references to the work placement making university work more relevant.

A real indication that some tasks you may learn at uni you don‟t think are

applicable to the real world and in fact they do actually occur out there and

some of the terms more so. I guess the computerised accounting, the

database, interrogating the database and the systems and the internal

controls and that sort of thing. They actually talk about those as accountants,

which I found interesting. (Student D)

Having learnt all those journal entries and whatever at uni, that you actually

do use them. You know that everything you‟re doing at uni isn‟t a waste of

time. You know the theory and everything actually applies to what you‟re

going to do on a daily basis outside. (Student G)

You‟re doing all the theory and you do the practical things, but when you

actually see it in someone‟s books or when you actually see it from a client,

you see where the information comes from, how to process it, and how to

give it back to them. That‟s how it sort of put it into place for me. (Student

AB)

Note how these students use comments like ―they actually talk about those as

accountants‖, ―you actually do use them‖ and ―sort of put it into place for me.‖ These

students have the perception that they are not sure why they have learned particular

content at university and there is a doubt at the time of learning that it was ever going to

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be useful. The work placement offers the opportunity for students to actually see the

relevance of their university learning in line with Lave and Wenger‘s (1991) legitimate

peripheral participation relating to the authenticity of the task being done.

Finally, there were four students who felt the work placement would impact on their

further university study.

After the experience, even applying a lot of things that I‟ve learned through

uni, applying to what I did in practice, a lot of things were so much clearer

straight after. And even like this semester, everything‟s clicking. (Student L)

It made me question what I‟d learned, how much I‟d learned, what areas I

needed to address. (Student R)

The work placement was therefore providing motivation for returning to university.

Student L is saying that things are ―clicking‖ with her current study and Student R has

found that there are areas ―needed to be addressed.‖ Once again, this brings relevance to

university learning as the students can see that what they are doing at university is

worthwhile.

In this theme, the students viewed the university as providing all the theory, the basic

building blocks of content knowledge and when they went out to the workplace, they

applied their learning to practice. This application to practice provides benefits such as

giving relevance to their university learning, pulling concepts together and putting what

they had studied into perspective. Some students saw this as a form of motivation for

when they went back to university after the work placement. This once again reinforces

the relevance of university learning and makes the learning more meaningful. It is also

evidence of Vygotsky‘s (1978) sociocultural view of learning.

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Chapter 6: Findings 2008 Student Cohort 175

6.7 Theme 5: Work Placement Experienced by Students as a Time Management

and Accountability Activity

In the accounting workplace there is generally a sense of urgency about the work to be

done. Students felt this sense of urgency and the added pressure of time management in

Zone 2. Tasks had to be done in a certain time frame and this was an issue for 10 students.

And you‟ve got time limits where you need to get things done so they can roll

the books over and make sure everything‟s correct, and get their financial

statements done. So yeah, time constraints are very important ... and time‟s

money. (Student R)

They‟re pretty strict on work has to be done by this date and make sure you

get it done because it has to be checked by a manager above you ... It‟s a lot

more pressure at a workplace I found. At uni, everything‟s basically

revolving around you. Whereas there, there‟s teamwork, so you‟ve got a

team to work with. (Student E)

As stated by Student E, at university time is very flexible. Outside of fixed teaching times

for classes, students make their own decision as to when things get done. However, this

was very different at work.

As well, one student found that when you were a real employee of the firm she attended,

you accounted for your time in distinct time intervals. This approach to timesheets is quite

common in public accounting firms.

Just having to be accountable for every minute of your day was what really

got to me. I found I didn't really like it. Just because I think they allocated

time in six minute lots. I did not have to keep timesheets but all of the

employees did. But having to be accountable for every specific timeslot was

a bit shocking … Yes, definitely (useful). It made it that getting into work

next year will not be such a shock. (Student M)

In terms of the time it takes to do a task, the good thing was that it might take a long time

for students to do something the first time but in subsequent attempts at similar tasks, the

time frame was generally shortened as they became more efficient with the task. Student E

said ―We went through one together and he had about four or five to do and they usually

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take them about 15 minutes. My first one took an hour and a half, I think. I did one in half

an hour by the end of it.‖

The point being made here is that time is very important. In public accounting firms, time

sheets showing billable hours are generally used for charging clients for the time spent on

their work. As well, these time sheets are a measure of efficiency in that all employees

must meet a minimum number of billable hours. Efficiency questions can also be asked

about whether an employee has taken too long to do a job. Time is also important in

commercial organisations. As Student R indicated above, certain things have to be done in

order that financial statements can be prepared.

Another issue that developed was the checking and reviewing of work by the employers to

ensure accuracy. Eight students spoke about this checking of work to see that it was

correct.

She will check it again and if she found some problems she will just talk to

me, not complain, not blame me, she just talk “Okay you get this wrong.

Maybe next time, don‟t forget to do it in that way, just like this.” (Student O)

Linked to this checking by employers was a sense of accountability by five students to

ensuring that the work they were doing was correct. This was seen to be very different

from losing marks if an error was made as would occur in Zone 1.

I guess if you get a question wrong at uni it‟s either not important because

it‟s tutorial work or someone will sit there and give you the right answer, or

you just lose marks in an exam. But in the real world, you either cause the

client a problem, which they will inevitably get angry at you about, or you

cause yourself a problem because you get sat aside and very strictly talked to

and suspensions … So you get a lot more pressure to get things right in the

real world I guess is the best way of saying it. (Student W)

University, I‟m paying, it‟s just examples, it‟s fictional. There‟s nothing

going to happen from whatever mistakes you make or decisions you do other

than it just affects your university mark. Out in the real life, a decision

affects the operation of a business, their cash flow, possibly even affects

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Chapter 6: Findings 2008 Student Cohort 177

millions of dollars and even if they lose a client or not. And when I was out

there, I was able to see that there‟s more emphasis on people and people

make sure nothing goes wrong and actually to make sure that everything

goes right and it‟s what the business wants to do. Compared to uni where,

okay, I‟ve spent 10 hours researching this, I think it‟s right, but yeah, that

will do, I‟ll hand it in. (Student K)

For the students, being accurate in their work was also important as a way of showing the

employers that they were doing a good job. Continuing with Student E, he said ―Obviously

I checked it a few times to make sure because I didn‟t want to make mistakes, it would be a

bad impression.‖

Finally, five students mentioned that the time frames and being put under pressure and

accountable to clients was something that cannot be learned at university.

This theme revolves around the elements of time and accuracy as key ingredients in an

accounting office and provides a textured example of the situated nature of learning in an

accounting community of practice (Lave & Wenger, 1991). Tasks must be completed on

time as there are always deadlines to be met. Some students found this very different from

university where there was great flexibility in when things could be done. There was also

the issue of time sheets in public accounting firms where time has to be accounted for

typically in 6 minute intervals. However, as students became more proficient at the tasks

they were doing, the time it took to do them reduced considerably. A related issue was not

only that the work had to be done in a timely manner but it must also be accurate as the

firm and employees are accountable. Hence there is review and checking to ensure this

accuracy. For their own self-esteem, students also want to show the employer that they

could complete tasks accurately and were therefore doing a good job. The vast majority of

the students who expressed these views in relation to this theme were from public

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accounting firms. However, students who worked for commercial and non-profit

organisations were also making these comments.

6.8 Theme 6: Work Placement Experienced by Students as a Learning Activity

In any learning activity, there are many facets involved. The previous four themes have

outlined various elements relating to what it was like for a student to learn in Zone 2.

One important difference about learning in Zone 2 was that they were actually working

in a real organisation and so the students were experiencing not just examples and

typical cases that they would experience at university in Zone 1 but real problems faced

by the organisations they were working for. The tasks were not wrapped up nicely in a

small discipline area with all the information available. Problem solving across different

topics and finding the appropriate information to solve the problem was a key element of

this learning. It is this ―real‖ nature of work and the fact they were working in an

accounting office environment that makes it so different from Zone 1.

It was mentioned previously that a major form of difference to learning at university in

Zone 1 was the role of people and the resultant interaction and feedback that occurred.

The students performed a great variety of tasks in Zone 2 and as evidenced by Table 6.3,

the tasks given to the students were very much problem orientated. Asking questions was

a crucial element in the performance of these tasks with 50 references by 96% of the

students to asking questions. In the performance of these tasks, other issues evidenced

were relating theory to practice and giving relevance to university learning; time

management and pressures to get work done on time resulting in a sense of urgency in the

workplace; the checking and reviewing of work by employers to ensure that it was

accurate; and a sense of accountability to the employer and client by the students for the

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Chapter 6: Findings 2008 Student Cohort 179

work being performed. Asking questions to solve problems, reviewing and checking, and

the proximity of people around the students to help in any way, highlights the immediate

feedback and two-way interactions that students experienced at the accounting workplace.

These elements of learning provide examples of the sociocultural learning theory through

the ZPD and social interactions (Vygotsky, 1978), legitimate peripheral participation with

newcomers, masters and old-timers resulting in situated learning (Lave & Wenger, 1991)

and contextual problem solving (Rogoff, 1990).

The learning activity in Zone 2 is therefore characterised by real tasks and problems, a

sense of urgency to get things done, constant checking and reviewing to ensure the highest

degree of accuracy, being accountable to clients and the employer, with a direct

mentor/mentee relationship involving two-way interaction and immediate feedback on

work performed. This contrasts heavily with the characteristics of Zone 1 where examples

and tasks are not always perceived by students as authentic; lengthy time frames for

assignments and exams; loss of marks the only real consequence for lack of knowledge and

errors, with 50% correct considered a pass and therefore acceptable; a large proportion of

one-way, one-to-many communication with academic staff; and feedback not always given

and/or not in a timely manner. Learning in Zone 2 had a sense of immediacy about it

compared with learning in Zone 1 which had a sense of distance. These elements provide

evidence for why nine students strongly agree and 18 students agree that learning in Zone 2

is different to learning in Zone 1.

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6.9 Theme 7: Work Placement Experienced by Students as a Specific Language

Application Activity

This theme revolves around whether the language learned at university can be used and

understood by the students in a real world environment. For Vygotsky (1978), language

was a vital tool for learning. The language used within Zone 2 for the period of the

work placement did not appear to be a problem with 11 students saying it was not an

issue. A further six students also said it was not an issue and commented that it was the

same as university.

Exactly the same as what's used in university and that‟s one of the big links

that I never gave credit to university for before I undertook 338 (this unit)

was just that whole exposure tool of this accounting jargon. And essentially

by the end of your degree, it's just that you know, you hear it and you know

exactly what's being spoken about. (Student Z)

One of the other shocks but a good shock. Because I hadn't expected that

people would actually use the language outside of textbooks and things. And

then to hear it used. (Student M)

Another nine students said that the language was not an issue but there was a specialised

language in their particular organisation.

Lots of acronyms and at first you have got no idea what they mean but give it

three or four days and you start to understand what they are talking about.

Also, things like they were talking about billing matters and – or billable

matters and non-billable matters and things like that didn‟t make sense to

me, but that is more of a law concept. (Student D working in a law firm)

Of course the jargon they use in terms of liquidation, like voluntary

administration, they just called it VA, the short form, and CVL, creditor‟s

voluntary liquidation. The first day when my supervisor was teaching me

about all these different types of things and folders she just keep saying VA,

VA, VA and I am like „What is VA‟ at first, and she says voluntary

administration, and I say „Oh okay‟, so that is the specialist language which

they use, they short form everything. Other than that I don‟t think there is

any other. (Student H working in an insolvency firm)

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Chapter 6: Findings 2008 Student Cohort 181

The evidence would therefore suggest that students were comfortable using the language in

the workplace that they learned at university. They were also comfortable understanding

the accounting language spoken in the workplace with the exception of specific specialised

accounting areas such as insolvency firms and law firms.

6.10 Theme 8: Work Placement Experienced by Students as an Information

Technology (IT) Application Activity

The use of Information Technology (IT) in accounting offices is so widespread that it has

become the norm. One student was amazed at the level of use of this technology in the firm

attended.

I was pretty astounded at the level of computerisation that they actually had

established. I mean it wasn‟t a big office … But yeah, the IT that they had

backing them up was just like, oh man you know. I mean you still work with

pen and paper a lot obviously but it's all there; the record keeping, the filing.

Yeah that‟s probably the biggest aspect I found. That sort of surprised me

like how professional it was. (Student Z)

An essential characteristic of Zone 2 was the use of various IT applications that were used

in the organisations to ensure accuracy and efficiency in their operations. Computers and

relevant industry applicable software was therefore a major tool. Some of the software

used by the students, the data for which was collected from the students‘ Final Reports and

the interviews, is listed in Table 6.4.

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Table 6.4

Software Used by 2008 Students

Alchemy (storage of client

information)

Banklink

Business Objects (drill

downs) and Crystal Reports

(reporting)

CAS (Corporate Affairs

System – corporate clients)

CaseWare (audit software)

Check

Commonwealth Diamond

(banking software)

DOCS

Elite Enterprise

(accounting)

Financial X-ray, Financial

Gap Performance, Financial

Health Assessment,

Activity Based

Management Report

FastTrack

Finman (leasing)

Handisoft Practice Manager

HowNow

(Knowledge/Records

manager)

IPS (insolvency software)

KMad (proprietary

insolvency software)

Leaseman

Lotus Notes

MAS (Managed

Administration System)

Microsoft Dynamics

(accounting)

Microsoft Excel

Microsoft Navision

Microsoft Outllook

Microsoft Word

MYOB Accounting

MYOB Premier

MYOB Premier Enterprise

Oracle

Quickbooks

Sage Handisoft (HandiTax,

HandiLedger)

SAP

Simple Fund

(superannuation)

Solution 6 (now MYOB

Systems Services)

Tax Manager Console

TRIM (Document manager)

VBA (Visual Basic for

Applications programming)

Viztopia

Webview (client accounts

and invoices)

XPA (Xcede Professional

Accounting)

Much of this software is very different to MYOB and Excel used by these students at

university. All 28 students mentioned the use of software in the day-to-day workings of the

organisation and the fact they also had to learn and have a basic working knowledge of

whatever systems were being used, many of which were new to them.

They have about five different programs they use all the time, and each

program helps you with the other one, so you had to be able to work all four

or five programs at once. So I suppose the first three days it was learning a

lot of that as well as putting the actual figures into documents ... I suppose

having never had to use any of those particular programs is quite daunting to

start with. But yes, once they showed you a few little things, the main icons

you need to use, everything else is more that you find it and go, that‟s what it

does. (Student F)

It‟s just where they keep things, how you save them, where you go to find

this, where you get to find that. Different companies use different systems so

you have to be taught how to use them. Once you get a grasp of them, it‟s

fine. (Student P)

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Chapter 6: Findings 2008 Student Cohort 183

Table 6.4 confirms that a variety of computer software was encountered in the

workplace. However, the piece of software that was mentioned the most was Microsoft

Excel with 23 students commenting about Excel and how important it was.

I was just surprised at how much they use that program (Excel). I would have

thought it was more theoretical and actually dealing with figures like on

reports and that rather than just doing it all on an Excel spreadsheet … I was

actually dreaming about it at night time. (Student U)

(We used) Excel a lot. Invaluable that. It‟s absolutely something key that

students need to be able to use if they‟re going to be an accountant. (Student

W)

These students have now experienced why Excel is such an essential part of an

accountant‘s toolkit.

Another tool was the use of templates which are predefined structures that are opened on

the computer and the relevant data entered for a particular situation. These templates

can be in the form of Excel models where the data for a particular client is entered; or

can be standardised letters that are sent out with the various paragraphs amended to suit

the particular circumstances. They are used to bring efficiencies in performance,

procedures become standardised, and the basis for the calculations and decisions made

are readily available in this standardised format often referred to as a ―working paper‖.

The use of templates in their workplace was mentioned by 10 students, with seven

referring to Excel templates and three referring to letter templates.

I mean they‟ve got a lot of things where it‟s like templates and things are

basically made to be more efficient … They have a lot of templates and

calculators drawn up. You don‟t have to go off and actually formulate it or

you don‟t have to basically rewrite everything, every time you do a task for

them, for a client, or whatever you‟re doing. In terms of efficiency, that‟s

what I meant, it was basically templates and calculators. (Student AA)

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Daily we actually used Lotus Notes and it was sort of a giant database firstly

for letters that they have got, templates. And for all of the letters that you

need to use you just go into this database and say I need to write a letter

about someone's tax return and you just jump into the database and go

through and go tax return and just fill in the blanks which is good. (Student

M)

Tool use is a vital element of learning for Vygotsky (1978) and the evidence here shows

that learning the applicable software and the various templates that are used are essential

when beginning work in Accountancy. Students outlined how important it was to learn

this new software which they would probably encounter later in their career. They also

saw how important Excel and the use of templates were to these organisations.

6.11 Theme 9: Work Placement Experienced by Students as a Procedural Activity

Although software is often used to bring about consistency of approach to the effective

performance of tasks, procedures and checklists are also used to ensure this occurs.

Procedures and checklists can be used in almost any part of the organisation. Eleven

students mentioned their use in tax return preparation, acceptance of potential clients,

ethical release of a client, timesheets, billing of clients, sending out mail, insolvency,

filing, and procurement.

Just that everything had a set process so if you were doing a tax return, there

was an entire few pages worth of checklists you have to complete while you

actually are doing the tax return and then it would go for review and then

you would have another checklist to do and then once it was reviewed again

and all correct, it would have to be sent to someone to check over spelling

and all kinds of things like that. Then after that it would be sent out. Mailed

out to the client … With the checklists and things, that is the most valuable

thing I would have taken out of the experience. Just because it is such an

efficient system and then it is a good way to get people to really focus on

each individual task that they have got to do within an entire job. (Student

M)

I think what I learned most is that every little task, be whether it‟s small or

large, they all tend to interact with other things. And if one part‟s not done

correctly, it can throw the next part in bad alignment. If the policies and

procedures are not there, and it‟s not done in a standardised fashion, then

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Chapter 6: Findings 2008 Student Cohort 185

the next person along the chain has got a lot of catching up to do, and a lot

of work to bring it up to a standard that the report needs to be in. (Student R)

I learnt a lot about just filing procedures - was a big thing that I learnt. I had

no idea how to file, like none at all. And that I saw was probably the most

fundamental aspect of the office was their filing procedures … So I

think that was probably the most important thing that I really did learn how

to do. (Student Z)

All of these students have emphasised the importance of these procedures to their

overall experience. Student M highlighted the use of checklists to ensure that the work

was done accurately and as an overview to show how each person‘s work fits into the

entire job to be done and said ―that is the most valuable thing I would have taken out of

the experience.‖ Student R emphasised the importance of adherence to policies and

procedures so that people who follow have all the necessary data and information to

complete their particular task. She summed up by saying ―I think what I learned most is

that every little task, be whether it‟s small or large, they all tend to interact with other

things.‖ Finally, Student Z talked about the essential element of any organisation which

is its filing procedures and says that it ―was probably the most important thing that I

really did learn how to do.‖ Although mundane, a filing system is the backbone of any

business and so it is a vital element in the workplace.

The use of procedures and checklists can be linked to the standardised checking and

reviewing of work by supervisors that were discussed in a previous theme. These

procedures are about ensuring that the work is completed on time and with the utmost

accuracy and are therefore a vital tool in accounting practice.

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A number of individual students mentioned other techniques that were used in their

workplace. Although these were not mentioned by more than one student, they are

common practices that occur in accounting environments. These include the use of

suspense accounts (Student J) to place amounts temporarily in a ledger account until

they can be properly classified later; the use of reference tables (Student P) for such

things as tax brackets and rates of tax so these are readily available as they are used so

often in everyday work; the use of codes for filing (Student Q) so everybody could find

things as they understood the structure of the coding system; and as mentioned in a

previous theme, the use of query lists by staff (Student Q).

This theme highlights that procedures and checklists are a vital element in an accounting

office and many students were exposed to these. Although not as many students mentioned

these compared to the use of IT applications, they both try to ensure the efficient and

effective operation of the organisation.

Just as language and IT applications would be viewed by Vygotsky (1978) as tools, these

procedures and checklist are also tools in Vygotskian terms. This is also consistent with

Rogoff (1990) who would consider these elements cultural tools, and Lave and Wenger

(1991) who use the term artifacts for the use of technology and associated elements such as

procedures and checklilsts, with language being a fundamental element of a community of

practice.

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Chapter 6: Findings 2008 Student Cohort 187

6.12 Theme 10: Work Placement Experienced as a Mutual Reciprocal Professional

Activity

A mutual reciprocal professional activity relates to the notion that by giving something,

you are also gaining something as well. In this case, the students are prepared to give up

their time and work for no payment during their vacation. In return, they get the

opportunity to obtain some vital work experience. This mutual reciprocal benefit works

for both students and employers in a professional environment. This theme explores

how students have helped employers in ways other than the giving of their free time. In

terms of theory, it explores if situated learning is more about giving by the old-timers

and masters or do the newcomers also bring something to the relationship.

Although the interview data reveals that many of the interactions were mainly the

workers helping the students, five students commented that they also helped their

employers. These were in relation to a MYOB query (Student M); use of absolute

formulas in Excel and amending a spreadsheet to put in formulas (Student Q); advice on

a new way of capturing data and implementing new spreadsheet design, and tax issues

(Student U); redesigning some spreadsheet templates and monetary unit sampling in

auditing (Student W); and a tax issue (Student X).

Some new systems came in a week before the tax cut off so they came to me

with a couple of tax questions which luckily I‟d just done the subject so I was

able to answer for them … Some of the others also came up with various

questions from the different fields which was good because they actually

assume that you do know something. So I thought that was good. (Student U)

Another aspect of this theme relates to the balance between reasonableness and

exploitation. The students freely give up their vacation and time in return for a meaningful

accounting experience. However, if employers treat the students merely as labour to do

only mundane tasks such as filing and photocopying and not as professionals who in the

near future will be graduates, then there is a problem. This has already been highlighted by

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the students who had difficulty with the lack of challenging tasks (Student S) and too much

photocopying (Student V).

I sat there half a day just copying. I had to do five copies of it. Then you had

to get the hole and putting it into a file. That is what I did for a whole

afternoon. I was really upset because I didn‟t have lunch. I thought if I can

get it done as soon as possible, maybe they will allocate me some other work

but once I did three copies they asked me to do another two copies. If they

had told me earlier I can just do five copies at the same time to save time.

(Student V)

Although employers are told that too much administration work should not be set as a task,

this sometimes occurs. As explained previously, Student V rightly took action to limit this.

Although there were not many instances of this mutual professional activity benefiting the

employers, the students did play a small part as evidenced by the foregoing comments.

Their comments suggest that this was in relation to current content knowledge and the

employers were asking the students to help, believing they had the most up-to-date

knowledge in the area.

6.13 Theme 11: Work Placement Experienced by Students as a Future Career

Path Activity

A recurring theme related to the resolution of doubts that students have about their future

career path. The first area related to accounting as a whole and the second related to which

specific aspect of accounting they wanted to be involved in. They wanted reassurance they

were doing the right thing in relation to their career choice and 11 students made comments

in this regard.

I wasn‟t too sure if I wanted to do accounting as my main job. I thought this

would be the best chance to try out, especially with work experience. (Student

E)

I got life experience at an accountancy firm which I‟d never had. Realised that

I probably want to do that as a job later on. (Student J)

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Chapter 6: Findings 2008 Student Cohort 189

It taught me if I really wanted to be in this industry. As well, I was unsure with

just studying all the time and I wasn‟t sure if this was what I really wanted to

do. It helped me to realise that … I‟m not much of a studier so I wasn‟t sure if

this was what I wanted to do, but getting in and doing it I guess I realised that I

do enjoy it. (Student AB)

Students E and AB used words like ―I wasn‟t too sure” and ―I wasn‟t sure if this was what

I wanted to do‖ showing that there was considerable doubt at the beginning of the program

that accounting was for them. However, Students J and AB above found that accounting

was for them with comments like ―I probably want to do that as a job later on‖ and ―I

realised that I do enjoy it.‖ This is positive reinforcement of their decision to pursue a

career in accounting.

However, three other students determined that the area in accounting that they were

working in was not for them for the rest of their career.

It was really interesting and good but it‟s probably not the sort of environment

that I want to be working in and the sorts of tasks and stuff. It‟s not exactly

what I want to do. But at the same time it was better that I did it then to find out

what it was like so in that respect it was very good. But on the other hand it‟s

not something that I would want to pursue. (Student B)

I found it is not somewhere that I would want to work in a small firm or

practice. (Student P)

This indicates that the work experience placement helps in career choice and does so

through both positive and negative views of the tasks that the students were working on and

their overall experiences.

Also related to future career paths is the fact that five students actually got a job offer

from their work placement. Interestingly eight students commented that they hoped the

work placement would help them get a job (through a resumé entry or references) as a

reason for doing the work placement and two of those were successful.

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6.14 Theme 12: Is Work Placement an Essential Aspect of an Accountancy

Degree?

A previous theme indentified that 12 students found entering the Zone 2 Workplace a

daunting experience for the first few days. However, by the end of the program, 25

students said that they felt very comfortable, were relaxed and fitted in.

At the start I was just like, oh work and bla bla bla. And then I was actually,

wow, like you know work, this is good. I had a bit of passion for it, all that kind

of stuff and now I want to be an accountant. (Student E)

I felt like I fitted in by the end of it because I was going to work there every day

and for like two and a half weeks. It just became like I normally worked there

sort of thing … I didn‟t feel scared or anything like that. No, it was fine.

(Student P)

With the remaining three students, one (Student Q) said there was not much difference

between the beginning and end of the program as they had already worked full-time

before, one (Student J) said there was not much difference as ―it was a quiet period for

them‖ and there was a ―kind of lingering loitering feeling”, and one (Student X) said he

was ready to leave as he was not doing anything new.

Given that at the beginning of the chapter, there was evidence as a group that the

program was worthwhile and by the end of the program the vast majority of the students

felt comfortable, how then do the students feel about making the program a compulsory

part of accounting education? Twenty students felt that it should be compulsory.

So for us students, because we really don‟t know what happens in the real

world - what‟s the job like? What are the tasks we are going to get in the

workplace? So I think to gain experience, to learn how to work. I think work

experience is an important thing. (Student O)

Some people don‟t work at all and they‟ve never even stepped foot into a

workplace before they work and I think it would be too much of a shock. You

really wouldn‟t even know how to deal with it I don‟t think. I‟d be pretty

petrified if the first job I worked was my first full-time job after studying for

15 years of my life. (Student B)

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Chapter 6: Findings 2008 Student Cohort 191

I think that it‟s where you learn – I think you learn a lot from it … You learn

extra stuff from what you‟d learn at uni and it‟s easier to make the transition

from uni life to work life. (Student J)

However, eight students stated it should not be compulsory with two of these students

having worked in an accounting related paid job prior to the work placement. This

indicates that it is not only the students with accounting experience who felt this way.

Although they could see the great benefits of the program and believed that it should

therefore be highly recommended and encouraged, they felt there were circumstances

such as prior accounting work experience, time constraints, people working full-time

and it being unpaid that should prevent it from being compulsory.

I think it depends on the experiences of each student. If they‟ve already got

part-time jobs as accounting – there accounting firms – I don‟t think they

will need to do it. But students like me who don‟t have previous experience,

it‟ll be very rewarding for us. We can learn a lot from it. (Student A)

It‟s just a massive shock when you get in and do it (work placement) because

you don‟t know as much as you think you do. I don‟t think it should be

compulsory but I think it should be encouraged to do the work experience.

(Student AB)

No, it should stay as an elective … time constraints and people have got real

life issues and stuff. They‟re not able to spend the two weeks out there …

And since it‟s not paid, people have full-time jobs at the same time and need

it for a living. (However) for learning, it should be compulsory. What you

get out there is an experience, what you learn is you wouldn‟t get it from

other subjects at uni which is not going out there doing a hands on

experience. (Student K)

The conclusion from these students‘ comments was that there are mixed feelings about

making a work placement compulsory.

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6.15 Evaluation

It has already been established with the quantitative survey data reported at the beginning

of the chapter that the students‘ overall perspectives in terms of how they rate this unit was

an average of 4.80 based on a 5-point Likert scale where 5 indicates ―very good.‖ In

analysing the results of the interview data, 18 students strongly agreed about it being good

or adding value, five agreed, and five agreed with reservation. Typical comments from the

students were as follows.

It was really an invaluable experience to be gained over the winter vacation.

(Student H)

I found it really, really valuable and helpful. It gave me a lot of experience

and insight into how businesses work. (Student K)

As an overall assessment of the program based on the evidence presented in this chapter,

the vast majority of students thought the program was worthwhile and had value. This is

important from the perspective of the university and the Accountancy profession as it

shows that a 2.5 week placement implemented in the manner outlined in the previous

chapter was worthwhile for students.

However, although 23 students agreed that the program had value, there were 5 students

who agreed with reservation and a closer examination of their interviews revealed that their

reservations centred on wanting more from the program. An issue that arose in the

interpretation of these students‘ experiences was the differing perception that some firms

were either busy or quiet at the time of the year when the placement occurred. This

happened with the following agreed with reservation students.

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Chapter 6: Findings 2008 Student Cohort 193

Student AA had his placement in a large public accounting firm and had previous paid non-

accounting experience. He did not always feel that his employer gave him the attention

he should have received due to the firm being very busy around June 30 which is the end

of financial year. Student S, who wanted more challenging work (discussed previously),

had her placement in a government instrumentality and had previous paid accounting

experience. She felt that the timing of the placement might have had something to do

with the tasks she was given as they appeared to be so busy with end of financial year

accounting.

For those students, the firms were too busy. However for other students, the opposite

was the case. Student P, who did not like the mundane tasks she was given (discussed

previously), had her placement in a small public accounting firm and had previous paid

non-accounting experience. This student indicated that the time around June 30 was a

quiet period and so there was not a lot of work to do. Student N had her placement in a

small public accounting firm and had no previous paid work experience. This student‘s

main problem centred around the timing of the placement which for this firm, the 30

June end of financial year, was not their busy time. Student X had his placement in a

small public accounting firm. He had worked in his family business for many years and

had previous paid accounting experience having worked for six months as a financial

administrator in the airlines industry. Because of this student‘s prior experience, he had

a level of expectation that this firm did not meet. From the firm‘s perspective, around

30 June end of financial year, this was not their busy time and so they could not meet his

expectation of more advanced work as it was not there at that time of year.

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Besides Students P, N and X above, another four students indicated that they felt it was a

quiet period. These seven students wanted to do more tasks than they actually did. Most

(6) went to accounting practice firms where early July is a quiet time due to clients not

having their records ready so soon after the end of financial year. However, one student

commented that if the opposite were the case and the staff were ―full on busy‖ then they

would not have the time to help you.

From the above, some students have indicated that the firms were too busy to always offer

the help they wanted and other students have said that it was a quiet period, especially for

some public accounting firms. The timing of the program in late June/July could therefore

be an issue.

The second issue revolves around the length of the program and 11 students made a

comment in this regard. Comments varied from students who felt it was a bit short and

wanted it to be longer (3), students who wanted it to be at least a month (2), a student

who wanted it to be 3 months (1) and students who wanted it to be run over 13 weeks

with perhaps one day a week being spent with the employer (3). A total of nine students

therefore wanted it to be longer including seven of the eight English as a Second

Language students. However, the other two students who commented were undecided

about the ideal length of the program.

I know just from listening to the other presentations, like some people

thought it went for too long, other people thought it was too short, and that is

one thing I am torn (about). (Student Q)

As can be seen, there was no one option that attracted widespread support.

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Chapter 6: Findings 2008 Student Cohort 195

6.16 Summary of Findings

This chapter examines the data obtained from the 28 students who participated in the 2008

program with all students agreeing to be involved in the research. The findings revolve

around the research question: ―What is the nature of students‘ experiences and learning

outcomes from work-based placements in university accounting study?‖

The evidence was presented in two main forms. Firstly, the evidence relating to the

group which detailed the general characteristics of the students, their motivations for

doing accounting and their perceptions of the program with the average overall rating

being a score of 4.80 on a 5-point Likert scale.

The second was in the form of individual interviews with various themes emerging from

this data. The specific themes revolved around work placement being experienced by

students as a real world office environment activity; an interpersonal activity; a task

oriented activity; a time management and accountability activity; a learning activity; a

specific language application activity; an information technology (IT) activity; a

procedural activity; a relating theory to practice activity; a mutual reciprocal

professional activity; and a future career path activity. All these themes portrayed

different aspects of what the students perceived to be their experiences in the work

placement and are summarised in Figure 6.2.

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Chapter 6: Findings 2008 Student Cohort 196

Real World

Office

Environment

Activity

Interpersonal

Activity

Learning

Activity

Task Orientated

Activity

Time

Management

and

Accountability

Activity

Specific

Language

Activity

Information

Technology (IT)

Application

Activity

Procedural

Activity Relating Theory

to Practice

Activity

Mutual

Reciprocal

Activity

Future Career

Path Activity

Work Placement

Essential Aspect

of Accountancy

Degree?

Figure 6.2 Main Themes for 2008 Students

Strong Themes for Students

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Chapter 6: Findings 2008 Student Cohort 197

The strongest themes are outlined below.

A real world office environment activity with its emphasis on not only doing

actual work in a real organisation but all the inherent experiences that go with

that. This includes the actual getting to work on time, dressing professionally,

sitting and mentally working for long periods of time, and doing this day after

day. This is what accounting in the real world was all about. The students actually

experienced what it was like to be in the accounting profession as opposed to

merely studying accounting. This also provided an ―authentic‖ aspect to the

students‘ learning. Many students indicated that it is this authentic environment

that makes it different to learning at university. This is consistent with a

community of practice (Lave & Wenger, 1991) and providing context to the

learning (Rogoff, 1990).

An interpersonal activity with a strong sense of collaboration and teamwork and

very high levels of interaction that occurred between the students and the

workplace staff. These interactions were a key element of this theme. Typical of

accounting offices were the hierarchical nature of the positions and the students

generally were able to interact across all levels. These interactions were mainly

related to tasks and career advice and stories also played a part. The role that

people played through interaction and feedback was a major form of difference to

learning at university. This is a major element of legitimate peripheral

participation (Lave & Wenger, 1991) with the interactions occurring between

newcomers and masters or old-timers.

A task orientated activity which emphasised the task-specific and problem-

orientated nature of the work done by the students at the workplace and the

resultant interactions in the actual performance of these tasks. Asking questions

to aid in the performance of those tasks was a crucial element of this theme. This

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resulted in two-way interaction with immediate feedback which the students

found very beneficial. There was a general expectation by the students that they

would do meaningful accounting tasks and problems arose if they found the work

mundane, boring and not challenging. The final issue revolved around the broad

nature of the problems that had to be solved and the subsequent pulling together

of material from various areas of content knowledge in order to solve the problem.

This illustrates the concept of ZPD (Vygotsky, 1978), especially in terms of the

appropriateness of the tasks being set. The interactions that occurred also

exemplify the ZPD and legitimate peripheral participation (Lave & Wenger,

1991), with the contextual nature of problems demonstrating the views of Rogoff

(1990).

The learning activity theme complemented the themes relating to a real office,

interpersonal, task orientated, relating theory to practice, and time management

and accountability activities. By bringing the key facets of these five themes

together, students were able to identify the key elements of what makes 27

students indicate that learning in Zone 2 is so different to learning in Zone 1.

Zone 2 is characterised by real tasks and problems, a sense of urgency to get

things done, constant checking and reviewing to ensure the highest degree of

accuracy, being accountable to the clients and the employer, and a direct

mentor/mentee relationship involving two-way interaction and feedback. These

elements of learning provide examples of the sociocultural learning theory through

the ZPD and social interactions (Vygotsky, 1978), legitimate peripheral participation

with newcomers, masters and old-timers resulting in situated learning (Lave &

Wenger, 1991) and contextual problem solving (Rogoff, 1990).

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Chapter 6: Findings 2008 Student Cohort 199

A specific language application activity highlighted that the use and

understanding of accounting language was not an issue for these students in the

workplace. The only exception to this was specific language used in specialised

accounting areas such as insolvency firms and law firms. In terms of language,

the university appears to have prepared these students very well. Vygotsky (1978)

believed that language was a vital tool for learning and therefore this finding is

very important.

An information technology application activity with all students commenting on

the use of software in the day-to-day workings of the office they attended. IT

applications are vital elements of modern day workplaces and learning the

applicable software and the various templates that are used are essential when

beginning work. Most of this software was new to the students and they indicated

how important it was to learn to use software which they would probably

encounter later in their careers. Templates were also a major tool that aided the

performance of accounting related tasks and letter writing. The students also saw

how important Excel was in practice and that it was such an essential element of

an accountants toolkit. This theme highlights the importance of tool use

(Vygotsky, 1978), cultural tools (Rogoff, 1990) and artifacts (Lave & Wenger,

1991) for the sociocultural view of learning.

One theme where there was considerable difference in opinion was whether or not a

work placement is an essential aspect of an accounting degree. Although 20 students

(71%) indicated they were in favour of making a work placement a compulsory element

of the degree, eight students (29%) were against it. These eight students felt it should

be highly recommended and encouraged, but they saw factors such as prior accounting

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work experience, time constraints, people working full-time and it being unpaid as

reason why it should not be compulsory.

Taking all the evidence into account, it would appear that the program had value for a very

large proportion of the students. The following comment is a summary description of what

happened in the work placement for one student.

It just gives you a two week time capsule of how a normal business runs or

what the duties are, what‟s expected of you, what an accountant does, the

jobs and the profession, what professional things they have to do and how

you dress, how you talk, how you perform your work, how you interact with

other people, or other clients, staff members, your boss, other companies.

And then it shows you how everything that you‟ve learnt before interacts and

plus everything that you‟ve - then you learn new things out there which you

haven‟t learnt before. Or information that you touched on at uni but you

didn‟t actually learn it. You go further with that and you‟re able to bring

that back to uni and use that as a reference, say in another subject which

touches that, like capstone. (Student K)

However, there were two main issues that arose outside the themes. The first related to

students not feeling as if they were being fully utilised because the timing of the program

was near June 30, the end of the financial year and this did not allow the firms always to

offer meaningful tasks. This appeared to be particularly the case with some public

accounting firms.

The second issue related to the length of the program with some students wanting the

program to be longer than 2.5 weeks. Various options were put forward but there was no

one option that attracted widespread support amongst the nine students who recommended

change.

Having discussed the findings for the Accountancy workplace students in 2008, the next

chapter will discuss the experiences of the 2007 graduates who did the work placement in

2007 as students and have been in employment during 2008. As well, this chapter

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Chapter 6: Findings 2008 Student Cohort 201

foreshadowed some of the relevant sociocultural learning theory that was relevant to the

various themes. A full analysis of the findings in this chapter in terms of this theory will

be completed in Chapter 9.

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CHAPTER 7

FINDINGS: THE EXPERIENCES OF THE 2007 GRADUATE COHORT

7.1 Introduction

In the previous chapter, the perceptions of the 2008 students‘ experiences were obtained a

short time after the placement had occurred. This chapter presents the findings of the

empirical inquiry into the experiences of 15 graduates randomly selected from the total of

30 graduates who participated as students in the work placement program in 2007 and

have worked full-time in 2008. In the total of 30 graduates, 17 did the program for credit

and 13 on a voluntary basis. In the cohort of 15 graduates, 10 did the program for credit

and 5 on a voluntary basis. This cohort represents the views of those graduates who are

in the accounting profession and can provide a reflective insight into how useful the

work experience program was and whether it helped in the early part of their career as

an accounting professional. The findings of this different cohort can be compared to the

2008 students to see if there are any similarities or differences in their experiences.

The graduates chosen attended work placements at public accounting firms (10),

commercial firms (2), an insolvency firm (1) and non-profit organisations (2). This is

approximately the same proportion as the total of 30 who did the work placement at

public accounting firms (16), commercial firms (8), an insolvency firm (2), and non-

profit organisations (4). The findings revolve around the research question specific to

this cohort: ―What is the nature of students‘ experiences and learning outcomes from

work-based placements in university accounting study?‖ Even though this cohort is

referred to as graduates, it is their perceptions of their experiences as students in 2007

that are important to this research.

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Chapter 7: Findings 2007 Graduate Cohort 203

In order to obtain the cohort, 25 participants in the 2007 program were contacted and

asked to be involved. However, 10 participants were not interviewed as they were

working overseas (1), still studying during 2008 (5), only working part-time (1), only

just began full-time work (1), could not be contacted (1), or declined to be involved (1).

If a person was deleted, the next person on the random list was approached until the full

complement of 15 graduates was obtained.

The data collected from these graduates came from two main instruments:

a self-report written survey completed by each graduate with sections on

background information, previous paid work, motivation for studying

accounting and what they thought of the accounting course; and

a semi-structured interview with each graduate being interviewed face-to-face

for an average of 47 minutes.

7.2 Survey Results: The 2007 Graduate Cohort as a Whole

Table 7.1 provides a summary of the graduate data obtained from the survey. This table

shows that of these 15 graduates, seven (47%) were male and eight (53%) female; most

(14) were aged 17-25 (93%); 13 of the graduates were Australian citizens (87%); four

indicated English was their second language (27%); and six of the group had previous paid

accounting related work up to graduation (40%).

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204

Table 7.1

Characteristics of the 15 Graduates in 2007

Gender Age Citizenship English as second

language

Paid Work up to

Graduation

Reasons Chose

Accounting as a

Professiona

Thoughts About

Accounting Course

Male 7 17-25 14 Australia 13 Yes 4 None 1 Did subject in

high school

7 No opinion 7

Female 8 26-40 0 India 1 No 11 Non-

Accounting

Related

8 Always had an

interest

1 Good 8

41-60 1 Indonesia 1 Accounting

related

6 Good with

numbers

5

Career

opportunities

5

Generally

understood

accounting

3

Family who are

accountants

2

aSome graduates responded with more than one answer

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Chapter 7: Findings 2007 Graduate Cohort 205

Of these graduates, 53% suggested that they chose accounting as their profession because

they did the subject in high school (7) or always had an interest in accounting (1). In terms

of what the graduates thought about their accounting course, only eight graduates gave an

overall opinion with all saying that the course was ―good.‖

The rest of this chapter will concentrate on the interview data. In terms of background

information, this revealed that the 15 people who graduated in 2007 obtained full-time

work in a variety of organizations: in public accounting practice doing tax and business

services related work (6), in auditing (5), in insolvency (2), in a commercial organisation

(1), and in a public accounting firm but specialising in technology and risk services (1).

As was the case with the previous chapter, the interview data captures the range of

experiences of graduates in the group and permits conceptual generalisation through the

identification of specific themes. The interview data again revealed that learning in the

workplace was experienced by the graduates as being different from learning in the

university with five graduates strongly agreeing and 10 graduates agreeing that it was

different. Because of this strong perceived difference and in order to make a clear

distinction between the two types of learning, I will once again refer to student learning at

university as Zone 1 and student learning at the workplace as Zone 2.

The themes that have evolved from the interview data relating to what each individual

graduate stated about their 2.5 week learning experience placement will now be examined

with specific reference to these two zones. Similar themes to the 2008 students in the

previous chapter emerged and there was an extra theme that was specific to this cohort.

The specific themes revolve around work placement being experienced by the graduates

as a real world office environment activity; an interpersonal activity; a task oriented

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activity; a relating theory to practice activity; a time management and accountability

activity; a learning activity; a specific language application activity; an information

technology (IT) activity; a procedural activity; a mutual reciprocal professional activity;

and a future career path activity. The final two themes look at whether a work placement

helped in the transition from university to work; and whether a work placement is an

essential aspect of an accounting degree. As can be seen, many of these themes are

common to both the students and the graduates. Because these themes are very similar to

the preceding chapter, the foreshadowing links relating the data to the various elements of

sociocultural learning will not be repeated in this chapter. A full analysis of the findings

in this chapter in terms of this theory will be completed in Chapter 9.

7.3 Theme 1: Work Placement Experienced by Graduates as a Real World Office

Environment Activity

In terms of why the program was good or had value, the most important reason expressed

by all 15 graduates was the experience of an office environment that was gained. Related

to this were comments about doing accounting work (9), getting experience and exposure

(3), the office environment and office work (3), going to work in a different area of

accounting (2), and hands-on real world (1). Typical comments were as follows.

Just working and going and being in a business environment, interacting in a

business sense. (Graduate 6)

I had no idea of what everyone did in commerce. Like I know you go to work

and you're given a task, but I didn‟t know what it entails. So I do now. I

thought that was pretty good to my future if I wanted to go into commerce.

(Graduate 12)

As discussed by seven graduates, a major difference about learning in Zone 2 was the

experiences that related to working in a real organisation. Comments included such

things as real world accounting experience, more realistic and practical, the real world of

how things are done, and the student was doing it not just remembering.

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Chapter 7: Findings 2007 Graduate Cohort 207

It‟s more the real world of how things happen. (Graduate 1)

It gave you a taste of accounting I guess in the real world as opposed to

accounting in a classroom because there is a very distinct difference and I

think it‟s important to get that real world experience. Because at the end of

the day you can get taught everything under the sun and be the smartest

student in the classroom but if you don‟t have that actual experience and have

applied it, then you don‟t actually know whether you‟re good at it or not.

(Graduate 10)

Once again there was a perception that university work was not ―real‖ work or ―authentic‖

work and seven graduates mentioned this.

I mean it's not some made up number. You have added responsibility to make

it right instead of, you don‟t get it right in the exam you just lose a couple of

points. This is some serious business. That‟s the difference. (Graduate 2)

Oh, it‟s real experience. At uni, it‟s more you read it from the textbook and

you try and imagine what a company would do, or how balance sheets would

affect a company. But here you‟re actually looking at companies‟ balance

sheets. You‟re actually going to a company and looking at it. (Graduate 4)

I think it is more realistic and you are able to get their opinion on things.

Whereas at uni, the text books are just generic and I just feel like, do we

believe it or not. (Graduate 13)

The graduates agreed with the 2008 students that part of this real world office

environment was not just the work. It encompassed all the facets of actually going to

work, dressing and acting professionally, working all day and then doing it all again.

Just little things that you don‟t pick up if you‟ve never worked before: work

politics and those kinds of things; having to work a standard week; having to

get up in the morning, go straight to work, come home, relax and then do the

whole thing over again for five days in a row every week. (Graduate 3)

Working and going and being in a business environment, interacting in a

business sense, not as a social university style but having to act

professionally, conduct yourself in a professional manner. (Graduate 6)

Real work in a real office environment was therefore seen by these graduates as a major

element of their work placements.

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7.4 Theme 2: Work Placement Experienced by Graduates as an Interpersonal

Activity

This theme centres around the people in the organisation and the important roles they

play. A major reason for the program having value related to the interaction with people

and this was mentioned by 11 graduates.

You learn a lot in relation to how to interact with actual people who do

accounting as their main; like that‟s what they do every single day. (Graduate

3)

I found the relationships in the building, sort of working within a team and

having that formal communication was a really helpful experience and better

prepared me for when I started work. (Graduate 6)

I didn‟t have much work experience in an office environment … So, when it

came up to working in an office experience, it was really good. It was. I got to

understand how the actual office is set up, how they work and different ways

of working with different people, different styles. (Graduate 4)

However, no one would have expected the experience with people that one graduate had

because of the nature of his work in insolvency as a work placement student. A client

threatened to kill both the student and his supervisor when they called to talk to the man.

They liquidated him in the Supreme Court, and then we spoke to him… got

into this big yard with three trucks and two trailers and a couple of cars I

think, and then I see this big bloke walking out and first thing he says is “You

step a foot into my land, and I‟ll kill both of you.” I don‟t think I learnt

something like that at uni … I mean, I did feel very sorry for him, but I was

scared firstly. But the director was quite big, and he called the cops … He

calmed down I think. I spoke to him as well. I didn‟t know much but I just

spoke to him as a friendly man. I just told him, you know, stuff happens, don‟t

worry about it, we‟ll work it out together and stuff, but yeah. It was just

shocking to see an old man, and I think he was probably 60, 65. All he‟s done

is owned this business for 40, 35 years, and he has gone down. Tears in his

eyes and he wants to kill us. Which isn‟t bad, but it was a very good

experience. So, it wasn‟t something I think I would ever do in QUT or any

uni. (Graduate 4)

This brings into focus the workplace health and safety issues that surround work

placements. However, this aspect is beyond the scope of this thesis.

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Chapter 7: Findings 2007 Graduate Cohort 209

In terms of assistance from the people around them, the graduates identified a range of

people from chief financial officers, financial controllers and partners; to financial

accountants, accounting managers and seniors and other senior staff; to graduates doing

their professional exams, recent graduates and administration staff. Thirteen graduates

said that the working environment was very supportive, indicating the staff was friendly

and supportive, made them feel kind of accepted, helpful and comfortable, and really nice.

One of the main interactions with these people revolved around career advice.

There was a lot career wise and that‟s one thing I did want to take out of it,

experiences that other people had had in terms of, how their life‟s gone in

work so far. So how they juggled study and work, which is a major thing

when you‟re doing your CA. (Graduate 6)

She has a lot of experience behind her. So it was really good talking to her

and I spoke to a few of the other staff members who have had like quite a

large amount of experience in accounting. So you know, I spoke to them about

how they felt and how they did – how they started their career and what led

them to where they are now. (Graduate 12)

However, once again asking questions and the close proximity of the surrounding workers

was a key element of learning in this zone.

There‟s way more you can learn by interacting. You ask the question and the

answer comes up, and then that answer leads you to another question. You‟re

talking to each other, and continuously, you‟re just learning more and more ...

And more than textbooks, I think, because you‟re asking each other, and if the

person you‟re asking knows more than what you know, then of course you‟re

going to learn more than what you would actually learn at uni. (Graduate 4)

I had my direct, I guess mentor, the financial accountant and she was quite

helpful and that was my main point of contact but also the financial

controller. I‟d go and see him if I had a question about something which he

was more than happy to help me out. (Graduate 9)

Everyone was really friendly because we were like, all of the tables were

really close together. It was an open plan so they were just next to me and we

just had lunch together and so we got to know them personally … Asking

questions was easy, asking anything was easy and because it was just right

next door. (Graduate 13)

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210

The interaction and feedback from the people in the workplace was identified by 10

graduates as a major difference to learning at university in Zone 1. Their comments

indicated views like people around you can help, one-on-one face-to-face experience,

getting immediate feedback, asking questions, understanding people and how to deal with

people, and learning from experienced people. Typical comments were as follows.

It‟s totally different. You‟re always working with people. You work in groups

all the time. You learn on the job. You don‟t read theory. (Graduate 14)

Here you have got people who are knowledgeable, you can ask them all the

questions and if they don't know it, they will go and ask someone who would

know it so I liked that. (Graduate 13)

I guess on the job training and coaching with someone else, the senior person.

It‟s just a better way to learn in the fact that you do get one-on-one experience

and someone can explain it to you face-to-face. You can interact as soon as

you have an issue. Whereas at uni, sometimes you have to go back, read it and

come up with something. (Graduate 6)

Although the vast majority of the graduates spoke about this interaction in very positive

terms, one graduate found that not everybody was helpful. Graduate 11 had his

placement in a large public accounting firm, English was his second language (but he

spoke English very well) and he had no previous accounting experience.

Some people, they're a bit reluctant to help and they are like meant to be like

the supervisors so they really should understand, like from a graduate point of

view that you don‟t have as much experience as they do. So yeah, I think not

that many people have the patience to teach. And the ones that do teach are

really good. The ones that just tell you to do it again, without telling you how

to do it properly. Yeah is not so good. (Graduate 11)

This student indicated that while there were some good people who helped, there were

others who did not really help him that much.

In general, these graduates experienced a high level of interaction with the people in the

workplace across a whole range of hierarchical levels and they valued it highly. These

interactions mainly revolved around tasks and career advice which will be taken up in

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Chapter 7: Findings 2007 Graduate Cohort 211

subsequent themes. Interpersonal activity was seen to be a major difference to learning at

university.

7.5 Theme 3: Work Placement Experienced by Graduates as a Task Oriented

Activity

Similar to the 2008 students, the general procedure to deal with new tasks, as discussed by

12 graduates,7 was that the employer would explain the task or the graduates would see an

example of what was to be done. The graduates would then try to perform the task and if

there were any problems, they would ask for help. Again this asking of questions was a

crucial element in the performance of the tasks. All 15 graduates made 24 references to

the asking of questions.

And they were good, the littlest thing they would, you know, it didn‟t matter if

it was “Oh, what‟s this about?”, they‟ll let you ask and explain it. (Graduate

1)

If I couldn‟t I‟d probably go and ask for help and get some explanation maybe

if I‟m going in the right direction or what I need to be doing or even they

might be able to give me some advice or some tips on ways to go about it.

(Graduate 8)

I was always sitting next to someone. If I needed help I could always turn

around and ask someone that was there. Because I spent one or two days with

each person, like each leader in the division. So when I was doing the

workflows or when they were going through the processes that they undertake

for each task, then I mean if I had any questions I could easily ask them.

(Graduate 12)

Although the asking of questions was important, three graduates were afraid to ask

questions and tried not to be too much of a nuisance to their employers.

The first few days, for almost the first week, I was scared to ask questions. I

was just like „Oh I‟ve got to figure this out myself, I‟ve been to uni, I should

know all this‟. You have that kind of mentality. You‟re afraid to ask

questions, you really are. I was shocking. I didn‟t ask any questions at all the

whole first week. (Graduate 3)

7 The other three graduates did not necessarily disagree with this process. They just did not explain in the

interview how the task was given to them.

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212

Once again, the proximity of the people around the students in terms of seeking help and

asking questions indicates how important this was to their learning. To emphasise how

important the asking of questions was to the graduates in general, there were 73

references in the interviews to the asking of questions which represents 4.86 references

per graduate on this issue. As occurred with the 2008 students in the previous chapter,

this was by far the major issue that emerged from the interviews.

Another issue arose in relation to the problem solving approach to tasks and two graduates

mentioned this.

You have a task to do and you have very little instruction, you‟re dropped in

the deep end and you have to figure it out. You can ask questions, but you also

have to use a little bit of own knowledge without having all the answers there.

You have to use the resources that you‟re given and that‟s different from uni I

think. (Graduate 5)

No set answer to something in the workplace and you do have to kind of go

find the answer yourself. It‟s not just in a book or something like that.

(Graduate 8)

These students indicated that the data to be found to solve problems was not always given

to you as it was at university. You have to do some investigation to find the elements in

order to solve the problem.

An issue arose relating to the type of work they were doing and wanting to be more

involved, with three graduates finding this a problem. Although a little bit of filing and

administrative work was acceptable, the most important thing was that they felt they were

doing meaningful accounting work.

Their clients weren‟t ready with work so from that aspect the worst thing was

not having enough hands-on practical and having to do things like filing and

stuff. But still to me that‟s useful because you still learn about the process of

what goes where. So I tried to look at everything I did there as a learning

experience. (Graduate 1)

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I think when I was placed in the firm for work experience, they – I don‟t think

they give you as much work. Because you're not like an employee, they

understand it's a work experience program, so they don‟t try and push you

enough. They just give you really basic stuff which is like day to day

administrative work, which I was hoping to learn more about accounting. But

maybe 80 per cent it didn‟t really happen, 80 per cent was more admin work.

(Graduate 11)

This administrative and filing problem has emerged again and was similar to the students

in the previous chapter. The students/graduates did not seem to mind a little bit of

administration work but their primary purpose was to do meaningful accounting work and

if this did not happen, then it was a problem. Graduate 11 said above ―they don‟t try and

push you enough.‖ He maintained that he wanted to do more challenging accounting

work in his placement.

Also, two other graduates had concerns in this regard.

It got a bit boring for me at times because I was just sitting in and looking at

what they do and I didn‟t get to get really involved in what they were doing …

it wasn‟t accounting orientated, like I didn‟t do any accounting work. It was

just like so that I could have a general understanding of what it would be like.

Which was a bit disappointing because I did actually want to do some

accounting work. But then I think if I wanted to do accounting work, I should

have chosen to have gone to an accounting firm and that way I probably could

have done some tax returns or something like that. (Graduate 12)

So I didn‟t actually do much work at all. Sometimes I sat with people while

they went through tax returns. That was interesting, so that was a value but

otherwise probably not much else because they didn‟t have much to give me.

(Graduate 14)

These graduates did not necessarily want challenging work but actually to do accounting

work. They felt they were observing too much and this impacted on their evaluation of

the program.

This theme emphasised that tasks were an essential activity in an accounting office. The

major form of interaction that occurred was asking questions which resulted in

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meaningful interaction with the workplace staff and therefore a lot of feedback. The

problem solving approach to performing these tasks was apparent and there was a general

expectation that the tasks that were done would be accounting orientated and worthwhile.

If graduates were asked to do too much administrative work or if the work was not

meaningful accounting work, then problems arose.

7.6 Theme 4: Work Placement Experienced by Graduates as a Relating Theory to

Practice Activity

This theme concentrates on how the theory learned at university is applied in practice.

This theme was very significant to the graduates with 12 of the 15 commenting on this

aspect of their experience. By contrast, 18 of the 28 students in the previous chapter

made comments on this activity.

The great importance of the work placement in relating university learning to practice

was identified by nine graduates. This included comments relating to practical

application, theory into practice, a lot more doing, and applying the theory.

I suppose you get exposure to what it‟s like in the real world compared to uni

where it‟s a bit different because it‟s all just assignments and you‟re learning

the knowledge. Whereas in the real world you‟re applying it a bit more I

suppose is a big benefit there. (Graduate 7)

We don‟t do a lot of practical application in uni but when you go out there,

it‟s all practical, everything you do. The theoretical concepts are not really

discussed, It‟s more just learning on the job, which is easier to pick up that

way. (Graduate 14)

It‟s so theory based at uni it‟s very hard to see when it‟s practical. It‟s that

theory and practical side – tax. We learn all the theory and how we should

apply the theory but we don‟t do a company tax return, we don‟t do a

partnership tax return. We do everything from an individual (perspective) and

just lightly touch on the other two. Whereas you might come across a client,

and I did in work experience, where you have to go down from a trust to a

company to an individual. (Graduate 1)

Three graduates commented on bringing relevance to their university learning in that the

content they learned at university was actually used in their workplace.

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Chapter 7: Findings 2007 Graduate Cohort 215

Sometimes I sit there in class going when am I ever going to use this or when

am I going to use that. Then they ask you to do things. Like they ask you to

have a look at this bank record, have a look at this. Even if you‟re not doing

it, they‟re still talking about it and they‟re still bringing it out. It‟s like “Wow

I didn‟t know they used this.” (Graduate 3)

It was interesting because what I learnt at uni could actually be applied in the

workplace. So I liked that and it was good to see how that goes because when

you are at uni you are like, is this going to help me at all. But then when you

go and do your work experience it is like “Wow yeah, it would.” (Graduate

13)

In relation to this theme, this group of graduates did not place as much importance on the

impact that the work placement had on their future study. Only one graduate mentioned this.

There was one aspect that probably did help me in my studies so the next

semester I actually did the auditing subject and during my experience I

actually went out on a field audit which I could actually link back to some of

the accounting and the auditing theory to actually the practices that were

being put in place out on the audit. So I did find that quite helpful. (Graduate

9)

Despite only briefly being mentioned here, this aspect will be discussed further in Theme 12

relating to the transition from university to work.

A problem did arise in this area as one of the graduates, who earlier commented that the

work placement was more practical, had difficulty linking the theory to the practical.

I don‟t know how to link it. Not for me, I can't combine the two, like I can

combine work experience to uni because there's like a set of criteria, like you

have to write like journals and things like that, and that actually encouraged

you to actually put something on the journals, you have to do this. But then

work … I can't really link the two together, it's just really hard. (Graduate 11)

This comment shows that some students find it very difficult to link theory and practice and

so it cannot be assumed that this will occur just because they are in the work place.

This theme was significant for these 2007 graduates and highlighted the great importance of

being able to relate university learning to practice. It also emphasised the role that a work

placement plays in bringing relevance to what was studied at university.

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7.7 Theme 5: Work Placement Experienced by Graduates as a Time Management

and Accountability Activity

A sense of urgency and time pressures were also evidenced by the graduates as a

difference in learning in Zone 2. These shorter deadlines were commented upon by four

graduates saying this was different to university.

Sure, you have assignment deadlines at university, but they‟re not as

consistent. Having to do it consistently instead of going and researching and

asking your friends. Just having to do it then and there on the spot. That kind

of learning I don‟t think you learn at university; you can‟t. (Graduate 3)

To have to sit in front of a computer 9 to 5, plan out your day, attack things,

set yourself little goals to come up with an end product. I thought that was the

best thing, just organisational skills and working to small deadlines … It‟s

helped prepare me for work because it‟s the same. Sometimes you can have a

two-week deadline or a two day deadline … You just have to make sure that …

you are working towards that goal periodically and you can measure it to

show where you‟re at. (Graduate 6)

Another theme relating to performance of tasks was feedback and review from employers

to help the graduates complete the task accurately. Four graduates mentioned this

specifically in relation to tasks.

We‟re so, again contained at uni where we don‟t have the real life stuff there

and when you‟re faced with the real life stuff, it‟s a little bit daunting. So to

have somebody say „Yes, you‟re doing right‟ or „No you have to do it this

way‟ is very important. (Graduate 1)

When you are asking someone and you are looking into their eye and they are

telling the honest answer, you are like, they are being really constructive and

then you start using that feedback really positively. (Graduate 13)

However to emphasise the importance of this review, feedback and accuracy, another four

graduates mentioned this whilst responding to other questions.

I find that I learn a lot more from it because then if you make a mistake then it

gets corrected and if you get something right then you know it‟s fine and you

just keep on doing it. Because you keep constantly doing the same things, you

kind of know how to do it … With assignments it takes a while to get the

results back and all that kind of stuff, whereas with this you get your result

back quickly. It‟s either that‟s right or that‟s wrong; you get the response

back quickly. It makes you remember for the future quite easier. (Graduate 3)

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If you do make a mistake there‟ll be someone who will pick it up and get you

to correct it anyway … It‟s another learning mechanism for if you make

mistakes and also because I‟m a graduate, I don‟t know everything. So it‟s

good to have someone look over your work to make sure it‟s correct.

(Graduate 7)

Tasks completed on time and accurately are major outcomes in an accounting office and

the graduates have perceived these elements as important. Review and feedback and the

interaction with the people around them ensured that tasks were done accurately and on

time. Once again, the vast majority of these views in this theme came from graduates

who worked in public accounting firms for their placement. However, two graduates who

commented in this theme did their placement at commercial firms.

7.8 Theme 6: Work Placement Experienced by Graduates as a Learning Activity

Despite being analysed separately and discretely, the data for both graduates and students

(last chapter) revealed the same five themes, indicating that the learning activity, as

expressed by both groups, was almost identical. The graduates viewed the environment

for learning in Zone 2 as being very different from Zone 1. This was because the

learning was taking place in real organisations, they were surrounded by people who gave

immediate feedback, they were asked to perform task-orientated problems and the asking

of questions relating to those tasks was a major part of the process, they were relating

theory to practice and relevance was brought to their university learning, and there was a

sense of urgency and accountability in the performance of these tasks. The asking of

questions in relation to tasks was once again seen to be very important with all 15

graduates making reference to the asking of questions. This resulted in learning in Zone

2 having a sense of immediacy compared with learning in Zone 1 which had a sense of

distance. These elements once again provide evidence for why five graduates strongly agree

and 10 graduates agree that learning in Zone 2 is different to learning in Zone 1.

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7.9 Theme 7: Work Placement Experienced by Graduates as a Specific Language

Application Activity

This theme looks at the language learned at university and whether the graduates

were able to use and understand that language in the work environment. Within

Zone 2, the language used was not a problem with 12 graduates indicating it was not

an issue.

It was just pretty much everything that we've touched on at uni. Yeah, nothing

too out of the ordinary. (Graduate 12)

There was nothing different to what I‟d learnt in uni. Especially when it came

to financial accounting like accruals and knowing how a balance sheet works.

So there wasn‟t anything new that I encountered. (Graduate 15)

Another 2 graduates said it was not an issue but there was some specialised language used

within their organisation.

They had lots of acronyms and I had no idea what they stood for but I didn‟t

get to use it because obviously I was there for a short time. But you just ask

them “What does that mean?” … I didn't feel it (problem with accounting

terms and jargon) because I have done accounting before so I kind of briefly

know what they are talking about but I didn‟t find it too difficult to understand

them. (Graduate 13)

Only one graduate indicated there was a problem with language and that was because they

went to an insolvency organisation and insolvency was not a major element of content

taught at university.

Insolvency in general has a lot of technical terms and especially there‟s a lot

of correspondence to and fro from lawyers and a lot of phone conversations,

phone discussions with lawyers. And I mean, you‟ve got to really understand

what you‟re talking about before you talk, and the way you structure your

sentence is very important. And you‟ve got to make sure that you‟re always in

the right part, because you have to go by the Corporations Act, and it always

comes to bite you back if you structure it the wrong way or you say it the

wrong way. (Graduate 4)

This insolvency language was similar to the responses of the 2008 students who went to

insolvency firms. However, this graduate found it more demanding.

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Chapter 7: Findings 2007 Graduate Cohort 219

From the evidence presented above, the graduates felt their language use was not a

problem in the workplace. The one exception to this was when students attend firms like

insolvency firms where the content was not really emphasised in their university course.

7.10 Theme 8: Work Placement Experienced by Graduates as an Information

Technology (IT) Application Activity

Similar to the 2008 students, the graduates indicated a major characteristic of Zone 2 was

the use of various IT applications to improve the operational efficiency of the

organisation. All 15 graduates spoke about the use of software as a major element in the

day-to-day workings of their organisation. They generally had to learn these new systems

and have a basic working knowledge of how to use them.

For some bits it was like “Oh I don‟t know how to do this.” But then they

would say “Have a look at this, try a bit of this.” So you would kind of work

out how … I suppose it‟s learning on the job as well with that kind of thing …

It just gets you back to the whole learning how to learn. It teaches you

learning. With my job now, I am always having to go into new software and

that kind of stuff. Having a quick play around. I just know what to look for

and how to adapt quickly. It‟s quite good. (Graduate 3)

I‟d say a lot of the software was new to me. There was software that did things

I didn‟t even know they did. Like we could, with the clients permission, import

their bank statements from the bank onto this one software and then be able to

code what account the transactions were for. Then just use that to enter it into

MYOB or whatever. (Graduate 7)

Everything that they did was done on the computer. There was a program,

there was software and I mean, I guess it's all about playing around with the

software and the more time you get to play around with it, like you‟ll pick it up

anyway. (Graduate 12)

As well, two graduates indicated that they were able to transfer their existing skills to

different software.

I got to use at the place I work experienced at, they used HandiSoft which

encompassed - it was HandiTax and HandiLedger - and then they also use

MYOB and Excel and Word and things like that. Looking at the differences

between their software and say the software I use now … they‟re pretty

similar and they‟re pretty easy to use and like the functions are more or less

the same, especially like with MYOB. (Graduate 8)

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Because you get from the work experience program, because you have a sort

of an idea of how to use the software, you get to learn quicker when you use

another program, like dealing with MYOB. (Graduate 11)

Once again, despite the great variety of software that was used, the most mentioned

software by the graduates was Microsoft Excel with 13 graduates commenting on this.

Massive use of Excel. I would say MYOB and Excel are the two most

important programs out there. (Graduate 1)

That‟s something that surprised me was how much Excel got used, just for

doing even simple little things – just do a spreadsheet and work out stuff.

(Graduate 7)

I used them quite regularly I guess compared to everything else. I guess being

like a standard computer application, you use them pretty much in everyday

functioning. (Graduate 8)

This further emphasised the findings of the 2008 students that Excel was an essential part

of an accountant‘s toolkit.

Templates were also mentioned by eight graduates as a major tool used in their workplace

to bring about efficiencies in the performance of employees. There were two references

to Excel templates and six references to letter templates.

You use it as a basis of your work papers. So you might have a template for a

rent schedule or a GST schedule or something like that where you just plug it

in and it‟ll automatically calculate it. So you‟re always making up some sort

of work paper in Excel. (Graduate 1)

We had standard templates for letters which is really good. You don‟t have to

go and set up a whole letter, it was already there. All you had to do is type in

the subject and you‟re sweet. (Graduate 4)

With written communication, because we do just use kind of standard letters

and things, it‟s a lot more easier when you start. (Graduate 8)

IT applications were very prevalent in the accounting offices these graduates worked in

during their work placement. They generally had to learn these new systems and have a

basic working knowledge of how to use them. The most important piece of software was

Excel and the use of templates was widespread.

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Chapter 7: Findings 2007 Graduate Cohort 221

7.11 Theme 9: Work Placement Experienced by Graduates as a Procedural Activity

The use of procedures was not as widespread with the graduates as it was with the 2008

students with only four graduates mentioning their use. The procedures observed related

to end-of-month processing, letters, naming files and accounts payable.

Because most of our clients (where I am working now) are at that level where

they are small to medium enterprises, it was interesting to see how a large

organisation, like the one that I did the work experience program at, cope with

the procedures. What procedures had they put in place for the accounts

payable and how did their authorisations go. So I was actually able to explain

how that organisation did the process and advise that to my (present) clients.

(Graduate 9)

Another technique that was mentioned by four graduates was the filing system, with one

graduate commenting on moving towards the paperless office.

They had a pretty intense filing system. I had to do filing at one point and you

had to make sure that you put the documentation in the right file for the right

client because if they ever needed to drill back on it they could find it quite

easily. And obviously it had to be in numerical order and in alphabetical order

and that sort of stuff but it was just good to see that they kept that information

on file so that they knew either what they told their client if for some reason

they needed to look back on it or if their client had sent them certain

information, they had a copy. (Graduate 10)

They were trying to head towards creating like a more paperless office and I

had only kind of heard about that at uni. I‟d never had much exposure to it, so

what they were actually doing was just trying to scan everything and just keep

it on their computer, like on the system. So I guess from that I found that it was

really important that you had to actually like name your documents correctly

and things so that when people do come to look for it later, they know where to

find it. And they actually were in the process of setting up standard ways of

naming documents and things like that. Now in my work, we don‟t really do

that so much. We still like take paper copies of everything. So I found that was

something different now when I look back on that. (Graduate 8)

Finally, a number of graduates listed various techniques that were used at the workplace

and although they were mentioned by only one or two graduates, they are techniques that

are commonly used in accounting practice. These include the use of work papers

(Graduates 1 and 2) where the evidence for all the decisions was kept so that if a query

was made later on, the documentation was there for why something was done; and having

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a meeting every morning (Graduate 13) to update everyone about what was occurring and

a monthly meeting to plan for the future.

This theme concentrated on various procedures that were adopted by the firms and the

staff to bring about efficiencies and improvement in practice. Together with the IT

applications mentioned in the previous theme, they both try to bring about efficient and

effective practice in the organisation.

7.12 Theme 10: Work Placement as a Mutual Reciprocal Professional Activity

This theme was not very common for the graduates in terms of helping employers. There

was only one graduate, who as a student on work placement, helped his employer and this

was in relation to a tax issue.

I was questioning why they actually treated something a certain way. This

was a GST item on one of their [name of item] and I knew it was supposed to

be treated one way … the financial accountant asked me to do a bit of

research on it and, yes, sure enough, they had actually accounted for quite a

sizeable sum of GST incorrectly. So that was quite, it was quite enjoyable …

It was good to actually bring something to the table for them. (Graduate 9)

Once again, the firm‘s use of students as an up-to-date resource on content was similar to the

students in the previous chapter.

7.13 Theme 11: Work Placement Experienced by Graduates as a Future Career

Path Activity

Across the various interview questions, a recurring theme emerged in relation to the work

placement helping to confirm where the graduates wanted to work. The graduates

wanted reassurance that they were doing the right thing, especially in relation to what

area of accounting they should work in, be it public accounting, commercial accounting,

non-profit accounting, superannuation, IT and accounting, forensic accounting or

insolvency. This was a major theme discussed by 14 of the 15 graduates compared to

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Chapter 7: Findings 2007 Graduate Cohort 223

only 11 of the 28 students in the previous chapter. Some comments related to individual

decisions.

So doing that two and half weeks ... just made you like - I really like this kind

of stuff, I understand this kind of stuff. It‟s not like oh no, I have to do this for

the rest of my life kind of thing. It‟s like I don‟t mind doing it at all; I‟d love

to do it for the rest of my life. (Graduate 3)

For me it confirmed that I wanted to be in public practice. That was the big

thing for me. That I didn‟t want to do a private company but I wanted to work

with the public. You get a varied role and you can see that. So that would be

one of the big things to decide where you want to go, more than anything.

(Graduate 1)

It was because you can see the differences and you can pick up on what you

liked and the type of environment that I want to work in, the type of firm.

(Graduate 14)

Other comments related to more general views about the role of the work

placement.

I think you should get some experience because if you graduate and you don‟t

know where in accounting you want to work in, then where do you start. You

can only like hear so much from other people, like I work in auditing, I work

in tax. But you need hands-on experience to decide. That‟s what I think

anyway, and you can't really get that at uni. And most of the things that you

learn at uni are very different to actual work as well. (Graduate 11)

Some experience is better than none. I know people who have had no

experience, done their uni degree, walked in and just hated it from day one.

So I mean, you‟d rather know before you go and invest all that time into

something that you may hate. (Graduate 14)

However, three graduates indicated that the area of accounting they did in their work

placement was not what they wanted to do in the rest of their career.

It opened my eyes as to what it would be like to work in that sort of industry,

which basically shaped now what I want to do in my future … It helped

because I hated it … It helped me make a career decision on which direction I

wanted to head which was very valuable … If I got offered the job at [name of

firm], I would have taken it just because it‟s the big four. But because I knew

what it was like to work in tax, I didn‟t take that job. (Graduate 5)

Because during the workplace, what I worked on was some BASs, some tax

and it made me realise straight accounting was not for me because it didn't

appeal to me as much but I did want to use the accounting knowledge with IT

because I was studying IT as well. So it helped me, provide me with a path.

(Graduate 13)

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This evidence is a strong indicator about why students wanted to do a work placement.

Similar to the evidence in the previous chapter, the work experience program helped

graduates, in both a positive and negative way, decide what area of accounting they

wanted to work in.

Also related to future career paths is the fact that job offers were made by the employers.

Graduates were offered jobs by their work experience employers (5), with some accepting

the offer (2) and others declining (3). One graduate also indicated the work placement

would look good on his resumé.

7.14 Theme 12: Did the Work Placement Help in the Transition from University to

Work?

This theme revolves around whether the work experience program helped in the transition

between university and work. Thirteen graduates said that the work experience program

did help in this transition with three strongly agreeing, nine agreeing and one agreeing if

they had gone straight from university to work (she already had a part-time job). The

reasons given for why the work placement helped varied considerably including getting

ready for the work hours and working 5 days a week; communicating with people and

asking questions and knowing where to look; knowing what to expect so it‘s not as much

of a culture shock; bit of a taste of what an accountant does; having to report to people all

the time; and having responsibilities designated to you. Typical comments were as

follows.

Yeah, I definitely think it did help me, I wasn‟t going into it blind kind of thing,

not knowing what it was like. Now I find I can actually look back and see

things which were similar or things that are different as well … I guess being

able to reflect on different things and just not feeling I guess so scared about

going into something. So yeah, I think that is really important to maybe have

that transition thing there. (Graduate 8)

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Chapter 7: Findings 2007 Graduate Cohort 225

I guess it gave you a bit of a taste of okay this is what an accountant does, this

is what we dress like, this is what we‟re going to do and this is what a day in

the office could be potentially like. (Graduate 10)

In my first two months of starting my full-time work as a grad, I kept thinking

every now and again I‟m so glad I did that work experience thing because I

know how to handle this. I didn‟t waste my first week actually on my audit

site wondering if I could ask questions or not. (Graduate 3)

That‟s probably the most useful thing about it because you gain that

experience of being around people in the workplace. So it shows you - the

transition‟s probably easier than if you just finish uni and haven‟t been in a

workplace before. So it‟s easy in that regard to transition into a full-time role.

(Graduate 15)

A graduate said that it sort of helped but she had some doubts because the work that she

does now in terms of content is so different to what she did in the work experience

program.

Kind of because it was fulltime and it gave me an understanding of what it

would be like to work fulltime, you know, to be waking up, like to be at work

at 8.30 of a morning and finish at 5.00. So it gave me an idea of how horrible

it would be and still is. But like in terms of content wise, probably not,

because it's just so different to the work we do. (Graduate 12)

Finally there was one graduate (Graduate 11) who said that it did not help in the

transition.

The evidence presented by the graduates indicates that the work placement generally

helped in the transition from university to work in a variety of ways. This was mainly

because as work placement students, they had had some experience in an office and had a

better appreciation of what to expect when they began full-time work.

7.15 Theme 13: Is a Work Placement an Essential Aspect of an Accountancy

Degree?

Before discussing this particular theme, it is important to obtain an understanding of what

the graduates felt about the profession as a result of the program. Did they feel part of the

Accountancy profession? Did they get a sense of what it was like to be an accountant? In

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relation to being part of the profession, 11 graduates said that they did feel as if they were

part of the profession.

A couple of days there and I felt as if I was a part of them. I could have kept

going after the two weeks was up. They were friendly and they included me in

the team activities. (Graduate 6)

It felt really good like it was. I didn‟t feel like I was a stranger. (Graduate 10)

They were happy with me and they offered me a job. (Graduate 13)

I guess it was like a, yep, I know what I‟m getting myself into. Like you sort of

know but when you do something like a work experience program, you‟re like

this is exactly how it‟s going to be. This is the real world. Because when I

went and started at my grad job there were no surprises. (Graduate 14)

However, two graduates were unsure but felt as if they were nearly there.

I wouldn‟t say I felt as if I was part of it. I felt as if I would be ready to work in

it. (Graduate 1)

It wasn‟t a really professional corporate environment. But I felt like I was

learning some useful things I guess. Most of the people there were qualified

accountants I was working with. It was good for that environment. Like I knew

what to expect. (Graduate 15)

The final two graduates said that they did not feel part of the accounting profession with

comments like:

No, I felt like I was just a stranger going to a workplace for the first time.

Maybe I didn‟t get the vibe, you know, the feeling that, that you know, I can

talk to those people. (Graduate 11)

I know what they did was like accounting based, but I mean, I didn‟t get to

apply any of the accounting knowledge that I had learnt from uni there. So it

wasn‟t very satisfying. (Graduate 12)

Having obtained a sense of how the graduates felt about the profession at the end of the

program, do the 2007 graduates feel there is a place for a work experience placement in

accounting education and if so, should a work placement be a compulsory part of

accounting education?

All 15 graduates agreed that there was a place for a work placement in accounting

education with eight strongly agreeing and seven agreeing. As to it being compulsory,

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Chapter 7: Findings 2007 Graduate Cohort 227

five strongly agreed and nine agreed that it should be compulsory, with only one saying it

should be a choice because some students may already have experience in accounting.

Definitely. Definitely … Every accounting student has to do work experience,

because what you study at uni is different to the real world, and work

experience is the best way to learn it. I think work experience students

starting just before your last semester is something that is perfect. What we

did is perfect. (Graduate 4)

Yeah, definitely. Whether it‟s through a program or whether through they

have to spend six months throughout their degree working part-time

somewhere. Even if you just logged it some way, I think they need to do that

just to get that experience. Just to know how to apply their knowledge and

just to get a real life view on how things work. I think it‟d better prepare

everyone for the workforce. (Graduate 6)

Yeah, I can‟t see a reason why not. I mean, it‟s probably one of the most

memorable aspects that you remember, thinking back to your uni days. So it

definitely adds to your experience as a student. (Graduate 15)

No, I think it would be good to have them choose whether they want to do it or

not. Because a lot of them would have experience in accounting firms already.

(Graduate 12)

Because this group has the benefit of having done the work placement as students and

have worked full-time since graduation, they therefore have a better perspective about

whether or not, in their opinion, the work placement is best done prior to graduation and

why. All 15 graduates said it should be done prior to graduation. The graduates offered

three main reasons for this. The first reason, as expressed by seven graduates, was to find

out if accounting is really what students want to do as a career.

People sometimes want to do accounting but they're fascinated by the uni

stuff, the theory. But they might not like it when they arrive in the practical

place and then, why is this like this, this is not what it looks like in uni, this

looks wonderful in uni. Why is this like this, why is this so hard. So it's better

to actually introduce them to that environment first and then let them choose.

(Graduate 2)

Because then it gives them an opportunity to see if the industry that they‟re

interested in is what they expect. That‟s the main reason I think so they can

get a taste for what it‟s like and see what it‟s really like working in there and

whether it‟s something that they really want to do. (Graduate 5)

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It‟s different to uni, it‟s a totally different concept that needs to be balanced

out. Through your university studies you need to have had a real experience

on how things work so I think that‟s why. (Graduate 6)

I think it just gives you a bit more basis of what you can expect when you get

out there as opposed to just not knowing really anything about it and getting

to the end of your degree and thinking, no, this isn‟t really what I want to do. I

wish I kind of had this experience or something or being able to find out

earlier. Because I guess like what you think it‟s like isn‟t always going to be

the same. (Graduate 8)

Secondly, seven graduates said it was important before graduation so you could find out if

this was the right area of accounting the students want to do.

I remember some of my friends were applying for grad positions at the start of

third year. They‟re like what should we ask for, what areas are there of

accounting that we apply for? Do we ask for audit? Do we ask for IT

advisory? Do we ask for business services? What is going to get me a job?

They don‟t really know what area they want to go into. Whereas having this

would give you that knowledge of where you want to go or what you want to

do. (Graduate 3)

For actually looking for a permanent job when you do finish university

because you can understand, oh, I like that, I like that role, I liked being in

that auditing division or I liked being in a small firm or I liked being in that

big firm or I think I‟d prefer the big firm. So yes, definitely. (Graduate 9)

Because you know your passion. Because I know one of my mates did this

placement as well and he did lots of auditing and he absolutely loved it and

that is what he is doing now. So at least, I don‟t know, I think the main big one

is it helps you point you to your direction. I think this placement did that for

me. (Graduate 13)

The final major reason, as offered by six graduates, was that it can help when you come

back to university by choosing subjects to improve your weaknesses, help in seeing the

practical side of the subject being studied, or if accounting was not what they want to do,

choose other subjects.

You have your weaknesses, you know what your weaknesses are … I think it

gives you that extra one year‟s time where you can actually reflect on your

weaknesses and level up those for when you‟re actually in the real world, so

you‟re actually good. (Graduate 4)

I think as well that probably by having a bit more of a practical experience it

would probably help you more when you actually do come to do your subjects

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Chapter 7: Findings 2007 Graduate Cohort 229

at uni. Because you can see a practical side to it and know why you‟re doing

it. (Graduate 8)

It‟s not too late to change your mind. If you‟re halfway through your course

and you do work experience and you hate it, why bother finishing your course

that you‟re never going to use again? Just go do something else that you‟re

going to enjoy. (Graduate 14)

Perhaps one of the strongest arguments for a work placement prior to graduation was

offered by a graduate whose firm had recruited accounting graduates only to find that they

did not like the practical side of accounting and left.

We had, I think 20 people start at the beginning of the year. We‟ve got 10 of

those originals left. They just decided a few months in or a few weeks in, I

don‟t like this and I think, oh, our firm just spent all this money recruiting you

and then you turn around and say, no I don‟t like accounting. I was like if

only you‟d done work experience then you would have known earlier that no, I

don‟t like accounting this much. I can‟t handle the hours or I can‟t handle

looking at all these numbers day in and day out. I guess you kind of see it

kind of wasted their time and my company‟s time and even being at uni, like

they could have realised shortly into being at uni, oh I don‟t really like this, I

do want to go teaching or I want to go do science or whatever. (Graduate 10)

This theme revealed that in general, the graduates felt that they were part of the

accounting profession at the end of the program. With the exception of one graduate, they

felt that a work placement should be a compulsory part of the Accountancy degree with

the work placement being done prior to graduation so that students can find out if

accounting is really what they want to do as a career and if so, what area of accounting

they should do; and when they come back to university, it can help them in their future

choices of university studies.

7.16 Evaluation

In analysing the results of the interview data, nine graduates strongly agreed and four

agreed that the program was good and had value. Typical comments were as follows.

It had value, it definitely had value. (Graduate 1)

I think it was definitely a valuable thing to have. (Graduate 7)

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Combining this with reviewing the evidence obtained and discussed in all the themes, the

conclusion can be reached that for the 2007 graduates, the work experience program was

generally worthwhile and had value for most graduates. This was similar to the

conclusion reached by the 2008 students.

However, there were two graduates who were not totally happy with the experience. One

graduate agreed with reservation and one graduate indicated that it did not have value but

that there were some positives. I will now examine these graduates in more detail as they

provide an insight into what problems arose.

Graduate 11‘s views have already been discussed to some degree. Similar to what was

expressed in the previous chapter and in Theme 3 in this chapter, this graduate had a

problem being asked to do a lot of administrative work and the accounting work that he

was given was not challenging enough. There was also the problem with June 30 not

being a time of the year where public accounting firms have a lot of tasks that can be

given to the work placement people so that issue is certainly prevalent with this graduate.

He made the following comments.

Good in certain ways … It gets you prepared for fulltime work, like waking up

in the morning, get this routine going so you know what they expect out of

you. Main work hours around 8.30 to 5.00pm Monday to Friday. And lots of

administrative work (filing, archiving, correspondence, lodge tax returns)

definitely from the work experience program and also the actual work, you

have to do those. They say you have to start from scratch and just because

you're an accounting graduate, you still need to know the basics and they say

administrative work sort of tests your patience. So yeah, you have to do those

things ...

I think because 30 June is like the last day of the financial year, and heading

towards the new financial year, they don‟t have much tax work because most

of the work has already been done. So yeah, not enough work on those days …

But if they do place you in a peak time of the year, they might be really busy

and don‟t have the time to train you to do the work as well. So yeah, it's pretty

hard. (Graduate 11)

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Chapter 7: Findings 2007 Graduate Cohort 231

Graduate 14 worked for a small public accounting firm and had previous paid accounting

experience. Again, this graduate did her work placement at a public accounting firm and

the timing of the placement around June 30 did not enable the firm to give her

meaningful work.

I worked in a different type of firm. It was a small accounting firm. They

didn‟t do audit. They did mainly small business and individual tax returns,

and things like that. So it was good to get some different experience in

something a lot different, considering that I‟m working full-time and not going

to get experience out of my division at this point in time. So it was good to try

something else ... There‟s a different culture, I suppose, in a smaller firm

compared to a bigger firm, so it‟s also experiencing the culture and, I guess,

even the way people work ...

I think it was just a quiet time for them. I mean, they said it many times that,

yes, they want to take people on to do this work experience program but the

timing. (Graduate 14).

From an analysis of the comments from these two graduates and comments from other

graduates who were asked about the worst thing that happened or if they had any

problems, some issues did arise. With the 2008 students discussed in the previous

chapter, one issue that was raised was that for some public accounting firms, it was a

quiet time of the year when the students were at the placement in late June and early July.

This issue was raised by another two graduates who understood the situation, but would

have liked to have done more accounting tasks.

A second issue revolved around the length of the placement These graduates attended

the work placement as students in 2007 for a period of 2.5 weeks. Nine graduates

commented on this with four saying 2.5 weeks was long enough or good. Other

suggestions included half a day a week over the semester, a bit longer (2), a month, and

semester long or six month programs (2). As indicated by the following graduate,

determining the optimal length of the program is difficult.

It wasn‟t long enough. But then again how long is a piece of string. You can

never say well it‟s long enough or it was too long. Some people will go, oh my

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God, three weeks it was hideous, the worst experience of my life. I hated it

after the first couple of days and that‟s good because then they realise, oh I‟m

not really cut for this. Whereas other people will be like, oh my God, that‟s

fantastic, I‟m loving it and no I don‟t want to leave. I just want to keep going

which is good. (Graduate 10)

7.17 Summary of Findings

There were 30 graduates who participated as students in the workplace learning

experience program in 2007. Of these 30 graduates, 15 graduates who have worked full-

time since graduation were chosen randomly to participate. This group provided a

reflective insight into how useful the work experience program was and whether it helped

in the early part of their career as an accounting professional. The findings revolve

around the research question: ―What is the nature of students‘ experiences and learning

outcomes from work-based placements in university accounting study?‖ Even though this

cohort is referred to as graduates, it is their perceptions of their experiences as students in

2007 that are important to this research.

The evidence was presented in two forms. Firstly, the evidence relating to the group

which detailed the general characteristics of the graduates and their motivations for doing

accounting.

The second was in the form of individual interviews with various themes emerging from

this data. The specific themes revolved around work placement being experienced by the

graduates as a real world office environment activity; an interpersonal activity; a task

oriented activity; a relating theory to practice activity; a time management and

accountability activity; a learning activity; a specific language application activity; an

information technology (IT) activity; a procedural activity; and a future career path

activity. All these themes portrayed different aspects of what the graduates perceived to

be their experiences in the work placement and are summarised in Figure 7.1.

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Chapter 7: Findings 2007 Graduate Cohort 233

Specific

Language

Activity

Information

Technology (IT)

Application

Activity

Procedural

Activity

Mutual

Reciprocal

Activity

Future Career

Path Activity

Work Placement

Essential Aspect

of Accountancy

Degree?

Figure 7.1 Main Themes for 2007 Graduates

Work Placement

Help in

Transition from

University to

Work?

Real World

Office

Environment

Activity

Interpersonal

Activity

Learning

Activity

Task Orientated

Activity

Time

Management

and

Accountability

Activity

Relating Theory

to Practice

Activity

Strong theme for students and graduates

Strong theme for graduates

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234

Much of the evidence was similar to that of the 2008 student perceptions in the previous

chapter thus confirming and reinforcing these themes from another source. However,

the graduates‘ views were significantly stronger in relation to two themes. The first was

relating theory to practice activities with 12 of the 15 graduates commenting on this

aspect of their experience as being an important element in work experience. The other

was the future career path activity with 14 of the 15 graduates commenting on this. The

graduates wanted reassurance that they were doing the right thing, especially in relation

to the area of accounting in which they should work.

Another significant theme for these graduates was whether the work placements helped

in the transition between university and work. Of the 15 graduates, 13 indicated that it

did help in a variety of ways ranging from getting ready for the work hours and working

5 days a week; communicating with people; knowing what they were getting into so

there were no surprises; asking questions and knowing where to look; knowing what to

expect so it‘s not as much of a culture shock; bit of a taste of what an accountant does;

having to report to people all the time; having responsibilities designated to you; and not

feeling so scared.

The final theme looked at whether there was a place for a work placement in accounting

education and the graduates all agreed that there was. As to it being compulsory, 14

graduates agreed that it should with only 1 graduate being against this because some

students may already have experience in accounting. This contrasted with the 2008

students where eight (29%) said it should not be compulsory.

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Chapter 7: Findings 2007 Graduate Cohort 235

The graduates all agreed that the work placement should take place before graduation

for three main reasons: so students could find out if accounting is really what they want

to do as a career; if it is, then what is the right area of accounting for them; and when

the students go back to university, the work placement could help them in improving

weaknesses, see the practical side of the content being studied or choose other subjects

if accounting is not for them. This is consistent with the views expressed by the 2008

students.

Taking all the evidence into account, it would appear that the program had value for a

large proportion of the graduates. This is very important for the university and the

profession as it shows that a 2.5 week work placement can be both successful and

useful. However, similar to the 2008 students, three main issues arose: the timing of the

program around June 30 could be problematic with some public accounting firms as it is

a quiet time and so worthwhile accounting tasks are not always available for the

students to perform; the issue of doing too much administrative work and not enough

worthwhile accounting tasks; and the issue of what is the appropriate length of the

program with various options being proposed but no widespread consistency amongst

the graduates who recommended change.

Having discussed the findings for the Accountancy workplace students in 2008 (Chapter 6)

and the 2007 graduates who did the work placement in 2007 and have been in employment

during 2008 (this chapter), the next chapter will discuss the findings of a cohort of

employers who were involved in the program. A full analysis of the findings in this chapter

in terms of sociocultural theory will be completed in Chapter 9.

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CHAPTER 8

FINDNGS: THE EXPERIENCES OF THE EMPLOYERS COHORT

8.1 Introduction

This chapter presents the findings of the interview-based inquiry into the experiences of a

group of 10 employers who have supervised and mentored students in the workplace

program since 2007 and have participated at least twice in the program. These were

therefore employers who supervised the students in 2007 and 2008 who are the two major

student cohorts in this study. The 10 employers represent approximately 25% of the total

employers that participated in 2007 and 2008. These include public accounting

organisations which are registered with either CPA Australia or the Institute of Chartered

Accountants in Australia (7), commercial-orientated organizations (2) and a non-profit

organization (1). This also represents the approximate proportion of the total number of 37

employers involved in the program over the two years which comprised public accounting

firms (22), commercial firms (9), an insolvency firm (1) and non-profit organizations (5).

These findings revolve around the research question specific to this cohort: ―How do

accounting employers view the outcomes, importance and value of workplace

learning?‖

In order to obtain the participants, the available employers were categorised by type of

organisation (public accounting, commercial and non-profit) and then randomly chosen.

Two employers (one non-profit and one commercial) were not included as they had left

their organisation and so the next employer on the list was chosen. The data collected from

all these employers was by way of a semi-structured interview with each employer being

interviewed for an average of 36 minutes.

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Chapter 8: Findings Employers Cohort 237

As has been described previously, Zone 2 has been defined as learning in the workplace

and this chapter looks at how Zone 2 operates from an employer‘s perspective. The themes

that have evolved from the interview data relating to what each individual employer

thought about the 2.5 week learning experience placement will now be examined. The

specific themes relate to work placement as a mutual reciprocal professional activity;

why students would do a work placement; the importance of tasks; the importance of

timeliness, accuracy and accountability; the importance of processes and systems;

relating theory to practice; an aid in reassuring the students about accounting; the cost of

providing the work placement; a staff mentoring opportunity; and the future role of

work placements in accounting education prior to graduation.

8.2 Theme 1: Work Placement as a Mutual Reciprocal Professional Activity

A mutual reciprocal professional activity relates to the notion that by giving something, you

are also gaining something as well. The students were prepared to give up their time and

work without remuneration during their vacation. In return, they received the opportunity to

obtain work experience. However, from the employer‘s perspective, they received some

extra help without financial payment; were able to see how a student performed over a

lengthy period of time without any commitments instead of just a 30 minute interview to

assess their ability, and if the students were perceived to be potential employees, perhaps

offer them a job; and to see what the current group of graduates were capable of as a

benchmark to be applied in future staffing decisions. The employers were also giving their

time to help the university train potential accountants and this might give them a ―feel

good‖ sense of altruism. This can described as a mutual reciprocal benefit extended by

both students and employers in a professional environment.

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This sense of mutual reciprocal professionalism definitely came through in the comments

of the employers about why they became involved in the program. Eight employers

expressed this ―feel good‖ view.

I suppose it‟s the opportunity of giving something back. That‟s the main

driver of it is giving something back. People help you through life, so you

help them later on. (Employer H)

I guess the motivation was probably more good corporate citizen motivation

… it was more the just wanting to play a role, I guess, in a program that

ultimately was seen as beneficial for the university and for the students

involved. (Employer C)

I also think that our organisation, it gives back, it gets the team something to

focus a little bit on. It gives them a bit of motivation that we‟re feeding back

into people trying to develop in their accounting skills; and it gives the team

a little bit of a focus as well. So I guess there‟s a team building process as

well as giving something back. (Employer D)

These comments reflect opinions like ―giving something back”, ―good corporate citizen

motivation‖ and ―feeding back into people trying to develop.‖ This means that the

employers feel they are doing something good not only for the students but for the

university and the profession.

However, this was not the only motivation. The second issue revolved around recruitment

and staffing with six employers saying this was one of the reasons for being involved.

I guess trying to look at how we could maybe make contact with someone

who might eventually become a possible employee. (Employer D)

A couple of the people that we‟ve had on over time, we‟ve gone on to employ

them. So we see it as a good way of, I guess, having a presence at the

university and another way of feeding in an opportunity of I guess, road

testing a particular candidate that may come through. (Employer I)

I suppose you might say that it keeps us abreast with what comes out of the

university these days because it‟s some years since I was at university and

you know, we‟re talking generations of difference between a graduate and

myself. So, as the person who recruits, I need to understand what are the

normal sort of people coming out of university. That‟s useful. I suppose it

gives me some idea of their capabilities. So in a way, it‟s just keeping me

more grounded in what‟s happening in academia. (Employer J)

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Chapter 8: Findings Employers Cohort 239

These employers talk about making ―contact with someone who might eventually

become a possible employee‖ and “road testing a particular candidate.‖ Possible

recruitment is therefore an element in the work placement.

Employer J above emphasised that in terms of his recruiting role, it was important in

―keeping me more grounded in what‟s happening in academia.‖ Employer J was more

explicit about staffing in the sense that he saw this as a way of structuring his staff.

There are a lot of small practitioners who don‟t employ graduates. They say

well, taking on a graduate is hard work because they know nothing. They‟ve

learnt accounting at university but it‟s a far cry from the real world and so

they don‟t take them on. Whereas I have a different approach which I

suppose is born out of the big firm approach which is you take them on from

university and groom them in the way you want them, teach them from the

base up. After many years they become very useful … We‟ve taken on a

number of graduates and will continue to do so. The way we structure

ourselves is aimed more at bringing graduates through and training them up

to become chartered accountants than it is taking on a whole lot of middle

aged accounting people who aren‟t typically looking for a career, they‟re

looking for a job. Graduates typically are looking for a career. (Employer

J)

He thinks it is important to hire graduates and bring them through his system. He

believes it is better to train these novices in terms of a career rather than simply hiring

middle aged accounting people and so the work placement plays a role in helping him in

that process.

Four employers also mentioned a benefit in terms of extra help because they were busy

at that time of the year and it was good to get an extra pair of hands to help with the

work (two commercial employers) and the fact that the work the students do is free as

the students do not have to be paid.

I guess the other thing is that on occasions, peak times, when the student

tends to be around at an end of financial year in our case, they can help us

keep our head above water, I guess, at those busy times. (Employer D)

We get a bit of free work done which is pretty obvious. (Employer F)

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Despite the staffing implications mentioned above, three employers felt that giving

students the opportunity to gain work experience was a reason for being involved.

You can have three years of QUT experience, or four years or whatever, but

you come out and employers often say, great but you‟ve got no experience.

So giving people the opportunity to get some experience is actually quite

good for them. (Employer E)

This is a more student-orientated approach to the work placement in terms of giving

students the opportunity to put some experience on their resumé.

Employers therefore see this recruitment and staffing element of the work placement as

having some importance. Sometimes a student was employed if a position did become

available within the firm. However, actually employing students after their work

placement was not the norm for these employers or for the employers in general.

Finally the interviews revealed an implied notion that, while the program was of benefit

to the students, there was also the benefit to employers in developing their relationship

with the educational institution.

Probably this conversation today, to me, would be one of the most valuable

outcomes of that in some ways. You know, being able to, as I have done, sort

of contact you in the past about things and email you or whatever, to have

developed some sort of relationship with the institution itself … actual(ly)

developing some form of liaison at the level that you and I have. That‟s

probably the most beneficial thing to me. At least I can talk to you about

things that I need to. (Employer A)

Mutual reciprocal professionalism allows both students and employers to benefit in the

context of a professional setting and the employers thought that this occurred. The

employers were involved because they saw themselves helping the students and the

profession, the possibility of obtaining a good employee, keeping abreast of what students

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Chapter 8: Findings Employers Cohort 241

can do when they come out of university, a free pair of hands in a busy time of the year,

and forming a relationship with the university.

8.3 Theme 2: Why Students Would Do a Work Placement - Real World Office

Environment and Interaction with People

There were two main reasons why the employers thought students would want to do a

work placement prior to graduation. The first was in terms of the work being real office

work which was typical of what would occur if they were in a real job. All 10

employers gave real accounting office experience as being a major reason with

comments relating to the office environment, experience with clients, what it was like to

turn up to work, and what sort of work they will be doing.

It gives you an opportunity to have a brief look, a snapshot if you like, at the

sort of area where you could be working. (Employer B)

When we have a student come here we line up for them different things that

they do, and it‟s like here‟s some tax returns to do - fairly basic, this is how

you do a tax return. But then there‟s, here‟s some source documents, go and

prepare a set of financial statements for them. And then from that, here‟s a

set of accounts, go and audit them. So it‟s stepping them through the

different aspects from a practical point of view, and I think they gather a

great amount of, oh this is really, practically, how it works in the real life

world. (Employer E)

This confirms the views of students and graduates that this activity was a major element of

the work placement. It is also consistent with the views of Rogoff (1990) in terms of

context and illustrates access to a community of practice (Lave & Wenger, 1991).

The second major reason was the interaction with people which was discussed by all 10

employers. This once again emphasises the great importance that people play in an

accounting environment with comments relating to seeing how people interact, what

sort of people they will be working with, understanding the dynamics of the workplace,

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introducing them to the formal and informal networks that are in a firm, and building a

rapport with other people in the workplace.

Accounting‟s about relationship. You know, I can‟t do my job if I don‟t have

a good relationship with the clients or with whoever it happens to be,

whether it‟s a finance institution or whether it‟s a government institution, I

can‟t do my job properly if I don‟t have that. With the kids themselves, you

know, they have to be able to work together, and that‟s a whole team thing.

It‟s a concept of relating to the people around you - whether you liked it or

whether you don‟t, you‟re there. (Employer A)

At each different level in the organisation you might have a person with one

years experience, 30 years experience, 10 years, 5 years etc. Each one of

those people will have their different nuances, their requirements. Albeit that

we all work to the same systems, people are different. So they might behave

differently, they might supervise differently, they might brief people

differently. So I guess a graduate will be exposed to all of those differences

and learn that they have to adapt to … that environment. … Our game is all

about people. Absolutely everything is about people. The days of the

accountant with a quill pen and a desk lamp beside him, inkwell etc. are long

gone. So much of our game is communication - communication with clients,

communication with the tax office, communication with ASIC,

communication within the organisation, answering phones … It‟s an

important skill and it plays a big part in who we recruit. If a person

struggles to communicate, they‟re going to struggle to get a job with us

anyway. (Employer J)

Employer A emphasises the importance of relationships in accounting be it with the

client, financial institutions, government institutions and especially the people with

whom you work, emphasising ―a whole team thing.‖ Employer J takes a slightly

different perspective emphasising the range of people with vastly different amounts of

experiences with whom the student had to work and adapt. He argues that ―our game is

all about people. Absolutely everything is about people‖ and agrees with Employer A by

emphasising that communication is so important be it with clients, the tax office, within

the organisation, and answering phones. This interaction with both internal and external

people was seen by all employers as a vital element of the accounting profession.

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Chapter 8: Findings Employers Cohort 243

This once again confirms the views of the students and the graduates that the role of

people in an accounting environment was very important. This interaction by the

newcomers with a range of people who have had different years of experience is a

major element of legitimate peripheral participation (Lave & Wenger, 1991).

8.4 Theme 3: The Importance of Tasks

All 10 employers discussed the setting of tasks for the students. The employers had certain

views as to what the students should experience. Typical comments included the

following.

Some experience of the sort of work that we do and the sort of services that we

provide for clients ... I guess some people learn by seeing and some people

learn by hearing, but we try to get them to roll their sleeves up a bit.

(Employer B)

Their exposure to as many different parts of the business as possible. So they

are learning perhaps the full array of responsibilities that accounts and finance

function gets involved in. (Employer C)

We give them hands-on experience in SAP, so they go straight into SAP and

they can do a journal entry or they can go and do a query on an asset or run a

report. (Employer D)

In general, the objective was to give an overall impression of what tasks would typically be

done at their workplace. However, given that these students were in the beginning phase of

their career, there was the view by four employers that the tasks were not always going to

be ―exciting‖ and ―glamorous.‖

I think they expect they‟ll get in there and solve the world‟s financial problems.

But they actually come back to some of it‟s just hard slog, basic bookwork,

number work, in our environment anyway, and maybe not all the exciting

things that they see in theory. (Employer D)

Shown certain things and talked through certain things, which is great so they

get a bit of exposure, say, to me or a project someone here very senior might be

working on. But they have to realise they‟ll be a graduate. They‟ll be given

graduate-type tasks to do, which probably aren‟t as glamorous as they thought,

so they learn that that‟s where they‟ll be starting. (Employer G)

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We get them to do some menial work, but not a lot. We don‟t want to bore

them to death. We try and get them to do some coding and learn how an

accounting system works. Simple tax returns, spreadsheeting; but then we also

get them to sit with the girls on the front counter and admin staff and see how

business works so they get to see the other side of it. (Employer H)

Employer G added some further perspective to this by stating ―Even the (mid-level

positions named) get given boring and tedious tasks to do. It‟s a reality of life. I get given

boring and tedious things to do. The CEO probably gets even boring, so, that is actually a

reality.‖

Although the employers provided little data in terms of how they specifically structured

their program, there were comments by three employers in this regard.

With an accounting job we might say, here‟s an accounting job we‟re going to

get you to do, we‟ll buddy you up with this person. And those people explain to

them what they‟re doing, why they‟re doing it, what they‟re using, what they‟re

trying to achieve, how they go about doing it, and then give them instructions

on step one, step two, step three. So their interaction with the staff is quite

good, and most of the students I find basically ask questions. They‟re not

backwards in coming forward, which is great. (Employer E)

For instance we‟ll just get them in and just get them to do a simple tax return

for somebody with thongs and they‟ll come in. I‟ll get their group certificates

and I‟ll feed them in. I‟ll throw in a few deductions and print the return and

that sort of stuff which sounds fairly straightforward but there‟s actually quite

a bit more involved in it. (Employer F)

Give them some instructions on how to go about a job. So you know, the job

will come in, in electronic and paper format and then we explain to them how

our file system works and how the job gets booked in and moves through the

people‟s hands, finally through to the partners to review or sign off on. So we

give them that basic level of training … we sit them down, and this is how you

go about it, and really step them through it. Then hopefully after the end of the

second or third day, they‟ve sort of grasped it enough that you can hand them a

job and they can take it to a point on their own. (Employer I)

As can be seen in these comments, there was agreement with the 2008 students that the

students were generally shown how to do something, or an explanation was provided about

how to do something, and then the students tried to perform the task by themselves.

Regardless of the tasks, and once again in agreement with the 2008 students and 2007

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Chapter 8: Findings Employers Cohort 245

graduates, the ability for students to ask questions from staff around them was an essential

element of learning. Five employers indicated that this was happening without being

prompted.

Well if you‟ve got a question, it‟s pretty easy to go and talk to anyone. That‟s

probably something they have to realise. Some places it‟s probably different.

But here you can virtually go to anyone and ask them a question and you‟ll get

an answer. No-one‟s going to put you down or deride you or anything.

(Employer H)

We normally say well, take your time and see if you can work it through. If you

can‟t then come and ask. There‟ll be always someone there that you could ask

a question to and get your answer solved if you can‟t do it. (Employer I)

One of the elements of learning important to three public accounting employers was related

to students having to find the data to solve a particular problem.

What you would learn at uni I think would be – it‟s all nicely and neatly

presented for you. It‟s there in a good format. Clients don‟t always give it to

you in a good format. You have to be a bit of a detective sometimes to get to

the bottom of it. (Employer I)

What they (universities) can‟t really teach is … being able to deal with

information that is provided to them in a form for which they are not

accustomed. Students are accustomed to read things which are generally

well set out and legible and comes to them from a text book or from a lecture

or from a fact situation that‟s given to them in which all the facts are either

usually there or readily available. Real life doesn‟t actually work quite that

way. They have to seek things out. (Employer F)

It‟s probably bringing it all together. It‟s understanding, okay, this is

actually a person‟s source documents, this is what they look like, this is their

cheque butts, this is their bank statements. And then, you want me to turn

that into a profit and loss and a balance sheet. How do I go about doing

that? It‟s actually the practical application of, this particular client has their

documents in this particular way, and that particular client has their

documents in a different way. And to get from there to there, this is how you

go about it. And so I suppose it‟s more the procedural aspect of, depending

on what you‟ve got from a source document area, how do you turn it into

what you need to get at the end result? And it‟s showing them that no matter

how they come and what variety of form they come in, you can still turn that

into a final result. (Employer E)

These employers commented that students ―have to be a bit of a detective‖ and ―they have

to seek things out.‖ This aspect of requiring the students to have the ability to be able to

pull things together from various sources is strongly expressed by these public accounting

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employers. This is endorsed by the contextual nature of problem solving (Rogoff, 1990). In

general, the employers were saying that a problem solving approach has to be adopted by

the students in order to complete tasks assigned to them.

The tasks were therefore seen by the employers as a way for the students to experience

the real world of accounting. The tasks were generally explained to the students and the

students then tried to perform the task by themselves. The interaction with the staff

around them and the asking of questions was an essential element of learning and is

consistent with the concept of legitimate peripheral participation (Lave & Wenger,

1991) and the views of the students and graduates. The finding of data to solve

problems was also seen as an important element in these tasks. However, one issue that

arises is the sense that the tasks allocated to students were not always glamorous and

exciting. Given that some students and graduates did comment in the previous chapters

that they had problems in this regard, this tension between the employers and the

students/graduates will be analysed in Chapter 9, specifically in relation to Vygotsky‘s

(1978) zone of proximal development.

8.5 Theme 4: The Importance of Timeliness, Accuracy and Accountability

Time pressure in completing tasks was seen as a major element of an accountant‘s work

and was mentioned by one commercial employer and two public accounting employers.

One employer spoke about the use of time sheets. Another argued that the students

must understand that the pressure is on to work and to make money.

I think a fair bit of it would be new to them because they‟re just reading out

of books, computers. They‟re just learning how to do things; hopefully

learning how to find things out. But when they come here, the pressures on

to work and make money. It‟s an entirely different focus … They‟re here to

make money. They‟re here to get it right the first time, not have to do it

again. And when it goes out the door it‟s got to be presented well … But

you‟ve just got to get things right and realise we‟re here to make money.

We‟re not at kindergarten. We‟re not at school any more. That might be a

shock to the system for some of them. (Employer H)

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Chapter 8: Findings Employers Cohort 247

The importance of accuracy and therefore accountability was mentioned by three employers

(two different public accounting firms to above and the same commercial firm).

I‟m not one of those kind of laidback relaxed people, and I think to be good

at what you do you have to be afraid of failing, and I mean really afraid of

failing. Not just think, oh well, too bad, you know, move on, next one. I think

no, no, no, no. You go back and you fix that one properly. There‟s a healthy

fear of doing the wrong thing, the impact on your workmates. Someone else

has got to come up and clean this mess up behind you, right, so you‟re afraid

of dumping on someone else. Fear of the client, fear of the regulatory

authorities, whichever they happen to be. (Employer A)

In a holistic sense, it‟s completeness, accuracy and timeliness. They‟re very

broad terms. Everything works to a timetable, so there absolutely is

timeliness, whether it‟s just what our business needs, and then end-to-end

having reports, having to report to the market or the stakeholders, if you

like. Completeness. It‟s very important that everything is done correctly and

accurately and complete, everything‟s captured so it‟s accurate, and that the

whole process works quite seamlessly and accurately. (Employer G)

Accountants have a lot of responsibility out there in the community in the

sense that we get called upon by a lot of organisations to provide a level of

assurance. The banks rely on our figures, the ATO, governments and

government bodies for licensing … Expose people to the realities of what we

do as soon as you can, because it gets them thinking when they do the work.

If a staff member doesn‟t care, then it means I can‟t rely on what they‟ve

done to finish the job. Whereas if they understand that it‟s our reputation on

the line, it‟s our jobs on the line and all those sort of things, then they take it

a bit more seriously. (Employer I)

Employer A talks about being ―afraid of failing‖ and a ―healthy fear of doing the wrong

thing, the impact on your workmates.‖ Employees and the students must take

responsibility for things that go wrong and not leave it up to somebody else to come along

afterwards and clean up. Employer G talks about ―completeness, accuracy and timeliness‖

as his cornerstones of accounting and Employer I talks about the public perception of

accountants and the responsibility that goes with that. The figures that are produced by

accountants are relied upon and staff must accept that responsibility in their work because

―it‟s our reputation on the line‖ and they are accountable. He relies on the work of others

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and ―if a staff member does not care, then it means I can‟t rely on what they‟ve done to

finish the job.‖

Timeliness, accuracy and accountability are important elements of an accounting office and

this has been confirmed by these employers. It also evidences the situated nature of

learning in a community of practice (Lave & Wenger, 1991).

8.6 Theme 5: The Importance of Processes and Systems

The importance of learning about the processes and systems in the firm was emphasised

by three employers.

Certainly they would learn systems, how a practice works, what drives a

practice, that we have to be very systems driven and orientated otherwise

we‟re inefficient and can‟t compete in the market place. Software plays a big

part in our lives. They‟re on the computer all day long. When they come out

of university they probably have not had exposure to the sort of software

packages that we use apart from MYOB no doubt. But, yeah, once they get

into that they understand the ins and outs of life as an accountant. It perhaps

clarifies for them what the game is all about. (Employer J)

They also need to learn how to function in an organisation where process is

everything … learning the process is a really vital thing for them to do. Now

they‟ll come to me and they‟ll learn my process which won‟t necessarily

apply to anyone else but what they will have learnt is how to learn a process.

They‟ll have it in their minds when they go on to another position. What are

the things I ought to know, and those are: how are the work papers

structured, what level of communication can I have with clients, how should

I be dealing with partners and managers in a firm, those sort of things which

is something that universities can‟t really impart. It can only be learned by

a little bit of practical experience. (Employer F)

The processes and systems in place are generally designed to ensure the accurate and

timely flow of work through the office. In this regard, computer systems play an

essential role and as indicated above by Employer J, the students are on the computer

―all day long.‖ However, the processes are important as all levels of the firm are

striving for that accuracy and timeliness and the various levels of the firm from partner

and managers to graduates have to communicate about the different aspects of work

flow.

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Chapter 8: Findings Employers Cohort 249

Employer F above emphasises that what the students would have learned is ―how to

learn a process‖ so that when they go somewhere else, they will have that process ―in

their minds.‖ Employer F and one other employer made specific reference to the steep

learning curve in this regard.

I just knew that when I first got into public accounting, I was completely at

sea. I had absolutely no idea what the hell these people were doing most of

the time let alone how to do it and I sort of floundered really in my first job

for a couple of weeks until I sought out a mentor who basically walked me

through the whole process. Now for students, we can‟t really provide that

full level in the period of time that they‟re with us, but we can certainly give

them a sort of introduction to the learning curve anyway. It is a very steep

learning curve for new accountants. (Employer F)

Employer F therefore sees the work placement as being a help to students in overcoming a

―very steep learning curve for new accountants.‖

A positive role played by the students in helping to document their processes more

effectively was suggested by one employer. They could see where the documentation

was not adequate as students were not able to fully understand what was supposed to be

done.

I think it‟s made us a little bit more disciplined in focusing on the task that

has to be done, rather than just throwing it out there to someone and say, go

for it. You‟ve actually had to break it down into smaller tasks … One of the

things that we did leading up to our students and learning from some of our

students afterwards is that they (the staff) often didn‟t have that broken down

so well. So we‟ve encourage them (the staff) to write a bit more detailed

work instructions for a number of processes that we‟ve had in place …

because we didn‟t have it well documented when we started training.

(Employer D)

These employers have indicated that processes and systems are an essential element of an

accounting office and emphasise the importance of students learning about this. These

processes and systems are viewed as tools by Vygotsky (1978), cultural tools by Rogoff

(1990) and artifacts by Lave and Wenger (1991).

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8.7 Theme 6: Relating Theory to Practice

In terms of the roles that universities and employers play, there was general agreement

from all employers about these roles. The university‘s role was to teach the ―basics‖

(Employer I), ―raw factual information … general purpose theory‖ (Employer F), ―base

roots or the foundations of the theory and the knowledge‖ (Employer C), ―theoretical

background‖ (Employer D), ―technical aspect‖ (Employer H), and ―someone who‟s got

very broad skills‖ (Employer G). The employers generally agreed that their role was to

give a practical element to that learning, to turn that theoretical learning into applied

learning and to see how the work environment operates.

I guess the role I see of universities is teaching the foundations … nice

broad basics of accounting, tax and those disciplines. Then it‟s kind of a

handover then to the employer of them taking those basics and then

extending it onto the practical sides of how do you take your knowledge of

accounting, accounting standards, tax law and all those sorts of things and

apply it on a practical level to a client who‟s a tradey or a builder or who‟s

a doctor or a lawyer … I don‟t know how universities would be able to give

or teach some of the stuff that we teach. We certainly can‟t teach the

technical knowledge that the universities teach. So I think both sides are

definitely needed and it‟s to everyone‟s benefit that if they can be blended as

soon as possible. (Employer I)

They see it in practice. They see how it connects so you know in theory it‟s

all nice and neat. It doesn‟t happen that way (at work). It comes in a whole

lot of different things happening at a time and so they can see to sit next to a

finance officer who five minutes ago was on the phone to a customer asking

something about their account and then the next minute they‟re dealing with

the manager of the [name of department], asking a query on a variance. So

they can see that it doesn‟t happen in a nice equal sequence; you‟re jumping

from one thing to the other. So that should give them an insight into the

people management skills that they need to have in place to manage an

environment. You‟ve got to set priorities, you‟ve got to allocate tasks,

you‟ve got to decide which one to do first. That sort of stuff. (Employer D)

Employer I stresses that the students have all this knowledge about accounting,

accounting standards, tax law and so on but at work, they have to be able to take that

knowledge and apply it to ―a client who‟s a tradey or a builder or who‟s a doctor or

lawyer.‖ It is in this application that the work place has a role to play in helping

students see that link. On the other hand, Employer D talks about the practical side of

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Chapter 8: Findings Employers Cohort 251

accounting by being able to solve differing problems for a wide variety of people and

―manage an environment‖ by setting priorities and allocating tasks. He saw this as an

important part of what students do at the workplace.

Another aspect of this is whether the employers found the students related what they

had done in university (Zone 1) to the workplace (Zone 2). Six employers thought that

the students were able to make the link while five employers indicated that the students

did do this if only at a basic level.

I think part of it they get, they suddenly go, “It makes sense now why I spent

that time learning what I did” … I think there‟s a whole host of things they

experience going through that process. (Employer G)

Yes. I think they do that well. I mean typically you can see them trying to

apply their accounting knowledge, their understanding of debits and credits

and P&Ls and balance sheets when they come here. You see them trying to

apply their tax knowledge and generally they like to be challenged by that

and see if they can come up with the answers. So, you can certainly see them

applying the technical knowledge. (Employer J)

Another employer said that based on the students he had seen, their ability to relate

material varied depending on the level of experience of the student. Those that had no

experience took a little longer but ended up doing it quite well.

I think a student who has a little bit of work experience - and we have had in

I think one student that I can recall who had never worked before and two

that have had some work experience. The one who never worked before

struggled and needed a fair bit of hands-on: why do we do this, why do we

do it that way. They couldn‟t come in and just take it straight away, whereas

the other two could come in and, oh yeah, I know exactly where you‟re

coming from, go for it. So I think that experience that they had helped them

translate what they learned at uni into the workplace. The one that had not

had that experience needed a lot more mentoring as we went through the

process. They definitely needed to understand the reasoning why. As soon

as they did that, however, they picked up - oh yeah, I‟ve heard of that or I

understand what you‟re trying to do. This particular one, I actually was

very impressed with. Once they got the message, they actually went above

and beyond what I expected and went down to say have you thought of this

and I‟ve done this little bit extra, and that was great. So yeah, once they

understand the translation, I think they apply it quite well. (Employer D)

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However, two employers said that the students did have some difficulty with the

application of theory to practice.

They don‟t apply it very easily at all. That‟s because in some ways, because

it‟s my theory I suppose, that a lot of their learning is in fact not applied.

It‟s theoretical learning, it‟s learning in abstract …So you‟re so used to

learning in the abstract, you know. You go through school and they teach

you all these things, you don‟t really want to know but they teach you, so

you‟ve got to do the exam. You‟ve got to pass the exam and you move on.

But it doesn‟t have any applications. So you get to the workplace and you‟re

still learning things and there‟s part of their brain that‟s still in that „there‟s

no application, I don‟t need to think about it‟ … It‟s the applied knowledge

that really makes a difference in the workplace. (Employer A)

Employer A had very strong feelings in this regard. He said that for their entire life at

school and university they have done ―theoretical learning, it‟s learning in abstract.‖

Students get used to doing that type of learning. But at work, it is applied knowledge

that is important and because they have not done much applying of knowledge, they

find it difficult. This is consistent with the importance of context (Rogoff, 1990) and

the whole notion of situated learning (Lave & Wenger, 1991).

Further to this, one employer believes that in accounting, it is not just relating theory to

practice but understanding that the outcome is the important thing.

It might be that a certain set of circumstances gives rise to a number of

different answers but here‟s the answer. But that‟s not what our job is. In

fact, the relationship with the client is to say, okay, that‟s what the answer is

if we apply things this way. Let‟s see if we can get a different outcome by

restructuring or taking a different approach … So hopefully, they (the

students) understand that one plus one might equal two but sometimes we

need to think a little bit harder about what the client is trying to achieve.

(Employer B)

This is interesting because it brings in notions of not just solving the problem at hand but

achieving the best outcome. By widening the view, by taking a completely different angle

or by restructuring what is being done, can a better outcome be achieved?

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Chapter 8: Findings Employers Cohort 253

Helping in relating theory to practice was seen as a major role performed by the employers

and illustrates Vygotsky‘s (1978) sociocultural view of learning. The role of the

universities was to provide the theoretical foundation and the employers provide the

practical element to that learning. The employers felt that students were able to relate

theory to practice at a base level, with the experience of the student perhaps helping in this

regard. However, some employers believed that students do have difficulty with relating

theory to practice due to the fact that they have not been required to do much of this in their

formal education.

8.8 Theme 7: An Aid in Reassuring the Students About Accounting

The students and the graduates had strong feelings about the opportunity that work

placements provided in terms of reassuring them that accounting was the right career

path for them. Help with the career choice was also mentioned by three employers.

Oh, I think that they‟re probably motivated by also just having a bit of a look

and see and getting a bit of a sense of whether their choice for their career

path is validated by the types of work they get exposed to. But also, perhaps

even an insight as to whether that might be a particular employer or industry

or profession of choice. (Employer C)

The other reason why they may want to do it is just to reaffirm that

accounting is what they think it is … So it probably helps them make that

final decision of, okay I‟ve liked the subjects of accounting, but am I going to

like the job; or do I want to go into commerce as opposed to public practice.

So that‟s probably not a bad tester for them as well. (Employer I)

Both of these employers are saying that the work placement may help in deciding the

particular part of accounting the student may wish to go into. However, Employer I was

making the point that even though a student may like the subjects that they study at

university, they may not necessarily like the actual job of being an accountant. The work

placement may therefore help in this regard.

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8.9 Theme 8: The Cost of Providing the Work Placement

In terms of setting up Zone 2 in the workplace, five employers said that the costs of

running the program were not very great with three others saying that they already had

spare desks and computers so it was not a problem.

Oh, there‟s costs. But they‟re minor. You know, there‟s arguably just that

cost of diverting your time off to providing some coaching for someone. But

you know, that‟s direct. But then if you net that off against the benefits, then

it‟s outweighed by the benefits. (Employer C)

There‟s very little cost; it‟s more time. (Employer G)

We‟ve got 25 to 30 (staff) so it‟s not a huge marginal cost from the purpose

of having – do we have a sufficient desk, do we have enough computers,

computer licences and things like that; those already exist. So it‟s more the

cost of the time and the interruption. (Employer B)

As stated in some of the statements above, it was the time it takes for people to look

after the students that was the major cost. This was cited by seven employers as a major

cost element.

In the short term, there‟s a cost because it‟s not just the person who comes in

and does the work but we‟ll allocate a couple of staff because there‟s always

got to be somebody who‟s overseeing their work. So it‟s going to be

disruptive to their workflow as well. But that‟s a short-term cost for a

longer term benefit. (Employer B)

It does take time and so there is a cost to us in that staff in the team will have

to spend time with that person. That usually means that some of their work

falls behind, so there is a bit of a cost in that respect. (Employer D)

The employers indicated that the major cost to the business was the time staff gave to the

students with their various tasks. The other costs such as desks and computer time were of

minimal importance.

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Chapter 8: Findings Employers Cohort 255

8.10 Theme 9: A Staff Mentoring Opportunity

When discussing how the program affected the employer‘s own professional practice,

the employers generally saw this as a giving process. Five employers said that they did

not think the program affected their professional practice and two indicated that the

students were mainly there to absorb rather than make suggestions.

No, they don‟t bring a hell of a lot, but not that that‟s a bad thing, and not

that I would expect them to, either. Most of the traffic is that way, but that‟s

okay. (Employer G)

We don‟t actually gain anything from the whole experience. The kids are the

ones who gain. We don‟t gain, we simply commit and give … We commit to

this process for a long term benefit, not a short term ... That‟s probably a

matter of maybe putting your money where your mouth is in some ways, and

that‟s one of the reasons we do it. (Employer A)

However, four employers saw the program as a great opportunity to engage staff in a

mentoring role, a role consistent with legitimate peripheral participation (Lave &

Wenger, 1991). This is a role that accountants must play as they progress through their

career so it was seen as good for the staff to get this opportunity.

I think there‟s a great benefit – sometimes we get some of our younger ones,

some of our grads, or perhaps an undergrad who‟s been working for us a

little while, to assist these people. It‟s good for their confidence, good for

their ego … Also, one of the important things for anyone to grow in an

organisation, ultimately they have to manage other people. So there‟s a

development of people skills, and it‟s good experience for them. It‟s a good

experience for them to have to make a judgement when we come to record

how people have performed. That to me is just as important for the person

who‟s taken responsibility for the student, and then also having to make a

judgement on them. (Employer B)

It actually helps my staff in the sense that they get to be a mentor for a while

to someone. Now some of them do that anyway if there are new grads

coming through or something like that but they don‟t always get to do that

and it gives them an opportunity to kind of refresh their own knowledge

which is quite a good thing at times. (Employer F)

This last employer says that refreshing your knowledge is important for staff and sees

this as a benefit from being involved in the program. He explains it as follows.

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Go back to the tax return. Here I am saying to the grad, right here‟s all this

stuff that Mr Bloggs has brought in. This is the first step - sort it out into

roughly some sort of logical order that you can understand what‟s going on.

Next step put Mr Bloggs‟ details into the practice software and this is how

you do it, A, B, C, D, E. While you‟re explaining all these steps, you have to

be thinking about what‟s a logical order to do them in. That‟s not something

you normally do, you just do them but you don‟t necessarily do them the

right way. You do them the way that sort of evolved for yourself with your

own little shortcuts and whatnot. But once you‟ve gone through the step of

explaining to the student how to do it all the right way, you may well find

yourself going back and doing things the right way … So that‟s just an

example of freshening up your knowledge as well. It makes you look at

yourself a little bit at a fundamental level. (Employer F)

Many employers see themselves in a giving role to the students who do placements with

them. However, some employers see great benefit in encouraging staff to take on a

mentoring role to help further their own careers.

8.11 Theme 10: The Future Role of Work Placements in Accounting Education

Prior to Graduation

The employers offered their views as to why work placements are compulsory in other

professions such as teaching, nursing or engineering and not in accounting education.

Three employers were unsure, one suggested that perhaps it was the way the degree

evolved from the arts degree, and one suggested that because accounting was performed

in an office environment, then perhaps it was seen as easy to transition into. Firms

invest in induction training so they are prepared to invest initially and see that as a short

lead time. The other five employers saw no reason for any difference and said that it

should be compulsory for accounting education as well.

This leads to the crucial question as to what the employers think should be the future

role of work placements. Seven employers felt that work placements should be a

compulsory part of accounting education prior to graduation.

I‟d certainly like to see it kept in place. I think it‟s a great idea. The two and

a half weeks is not a long time but it‟s probably sufficient for them to get a

handle on things and actually understand what it‟s like out there in the real

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Chapter 8: Findings Employers Cohort 257

business world, and I think that would probably be invaluable because that

would give them an idea of going, yes I like this sort of work, I want to do

this. Or, no I want to go and work in a government department. It would give

them an idea of what it‟s about without having to commit to a job

necessarily, so I think there‟s a great future in it. (Employer E)

All work placements have got to be great. I mean it will give them something

that they would not otherwise get and it will give them an advantage when

they go into a job at the end. I guess all I can say is the more the better. So

even if it‟s only two weeks that‟s great, particularly considering it is a very

steep learning curve to start with and so in those two weeks they probably do

learn an awful lot. (Employer F)

My personal thoughts are it should be – it‟s a good thing. As I said before I

think as soon as you can blend it the better. The better for the employer

because when I go to employ someone, I‟ve got someone with practical

experience. The better for the student because he‟s getting practical

knowledge which he then can apply to his studies and vice versa. (Employer

I)

Two employers felt that it should be left as an elective mainly because they sought

students who really wanted to be at the workplace and not students who would be

forced to be there.

Well, one of the things that I like is that … they want to be there. I‟d suggest

that if they were compelled they may not want to be there. So I think that

might then become a disincentive for participation by employers. (Employer

B)

In contrast, the final employer suggested that probably the status quo should remain and

that employers will wait until the students have graduated and then employ them, as

happens now.

Well because of the cost and the inconvenience to an employer, particularly

if it‟s a short term placement … It‟s a bit of a cost for a small practitioner to

bear. So, because of the learning curve, my inclination is just to know when

they‟re going to be ready to take on full-time and then take them on full-time.

They learn when they join us. I go to great lengths to try and make sure that

we employ the right people who are going to be around for the long haul …

if they‟re only with us for one or two years we‟ve lost a lot of time and effort

and money. It‟s just not worth our while … So you know, if we‟re going to do

that we might as well wait „til they‟ve graduated and then take them on then.

(Employer J)

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As with the students and the graduates in the previous chapters, there was no general

agreement by the employers as to what should happen in the future. However, seven

employers indicated that a work placement should be compulsory prior to graduation.

8.12 Evaluation

Many of the employers have been involved in the work placement program for a long

time. Seven of these employers were originally contacted by QUT to participate, whilst

two employers had inherited the program from a previous supervisor. For the last

employer, they heard about the program through their full-time employees doing part-time

study at QUT and decided to become involved.

As may be expected, these firms are very supportive of the program otherwise they would

not take part. For this reason, no question was directly asked about this. However, seven

employers did mention in the course of the interview that they were happy and very

supportive. Comments included such things as: ―I think it‟s an excellent program‖

(Employer B); ―We‟re very supportive of it‖ (Employer C); ―It‟s well organized‖

(Employer D); ―Certainly this program that you‟ve got at QUT is great … I think it‟s

brilliant, I think it‟s a great idea‖ (Employer E); ―I‟m really happy with the way it‟s going

and good luck with it. I just wish more institutions did the same‖ (Employer F); ―You‟ll get

institutions like QUT making a real effort to actually try and get some people out there,

which I think is great‖ (Employer G); and ―It‟s all been good fun, meeting people and

generally good‖ (Employer H).

The only contentious issue that emerged from the interviews was in terms of the length

of the work placement. Even for the employers who agreed that it should be

compulsory, there was a difference of opinion about the time period for the work

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Chapter 8: Findings Employers Cohort 259

placement. Some suggested one/two days a week, two/three days a week, 2 months or 6

months, with others saying the 2.5 week time period presently used is acceptable.

However, one employer gave an analogy for the placement being short.

It‟s like going into a movie. In the first 10 minutes of that movie you‟ve got a

pretty good idea of what‟s going to happen. You‟ve got an idea who the

characters are, what the plot development‟s going to be and all that sort of

stuff. The same thing as getting two weeks work experience - it gives you

mental context. (Employer F)

Perhaps the answer to the time period lies with a comment from one employer saying

the time period should be left to what the student and the graduates feel is appropriate.

I‟m just presuming that two and a half weeks might be on the too brief side.

But I guess ultimately it seems to be geared towards the education of the

students. So if they feel they‟re getting something out of it in that time and

that‟s enough, then that‟s probably the answer. (Employer C)

8.13 Summary of Findings

This chapter examines the data collected from a cohort of 10 employers who have

participated in the workplace program since 2007 and have participated at least twice in

the program. These 10 employers represent approximately 25% of the total employers

that participated in those two years. The findings revolve around the research question

―How do accounting employers view the importance, value and outcomes of workplace

learning?‖

The outcomes of the work placement can be seen in the various themes that have been

discussed in the chapter and summarised in Figure 8.1.

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260

Why Students

Would Do a

Work

Placement: Real

World Office

Environment

and Interaction

with People

The Importance

of Processes and

Systems

The Importance

of Tasks

Mutual

Reciprocal

Professional

Activity

An Aid in

Reassuring

Students about

Accounting

The Future Role

of Work

Placements in

Accounting

Education Prior

to Graduation

Figure 8.1 Main Themes for Employers

The Importance

of Timeliness,

Accuracy and

Accountability

Relating Theory

to Practice

The Cost of

Providing the

Work Placement

A Staff

Mentoring

Opportunity

Strong theme for employers

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Chapter 8: Findings Employers Cohort 261

The outcomes for students involve allowing them to obtain real work experience, the

opportunity to see what sort of work they would be doing, the office environment in which

accounting operates, and the fact that the students can touch and feel the real world of

accounting. As well, the interaction with people was emphasised with comments relating

to the formal and informal networks that are in the firm, and a general understanding of the

dynamics of the workplace. The importance of interaction was highlighted and similar to

the results found previously with the students and the graduates, the asking of questions

from surrounding staff in the office was also an important element in interacting with

people. The real world of accounting is about people and the various skills that go with

communicating and managing people. These findings are consistent with learning in

context (Rogoff, 1990) and legitimate peripheral participation in a community of practice

(Lave & Wenger, 1991).

Enabling the students to experience the real world of accounting also occurred through the

tasks set by the employers. After being briefed on the task, the interaction with staff and

the asking of questions was an integral part of the performance of these tasks. This

provides a textual example of legitimate peripheral participation (Lave & Wenger, 1991).

Finding the data to solve problems rather than it all being bundled together as happens at

university in Zone 1 was a significant element in these tasks. However, one issue that did

arise was the view of some employers that due to the students being in the starting phase of

their career, the tasks were not always going to be glamorous or exciting. It has already

been established that problems arose with the students and graduates in the previous

chapters in relation to this issue. This will be analysed further in Chapter 9 in terms of the

zone of proximal development (Vygotsky, 1978) and legitimate peripheral participation

(Lave and Wenger (1991).

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262

Related to this are notions of time management, accountability and accuracy which the

employers saw as so essential in accounting. The employers also emphasised that students

have to learn how to function in an organisation, be aware of the various processes and

systems that are involved in performing work, and that software plays an important part in

the functioning of the firm. These themes illustrate the importance of tools (Vygotsky,

1978), cultural tools (Rogoff, 1990) and artifacts (Lave & Wenger, 1991).

Another theme discussed involved relating theory to practice. Many employers indicated

that students could do this. However, some commented that the students did have some

difficulty and understood that applying the technical content to practical situations could be

a challenge. One employer offered the view that the students through their entire academic

life have only done ―theoretical learning, it‟s learning in abstract‖ and they are so used to

learning in abstract. He argues that this type of knowledge doesn‘t have any applications

and it is applied knowledge that is important in the workplace and so students struggle.

This is consistent with the importance of context (Rogoff, 1990) and the whole notion

of situated learning (Lave & Wenger, 1991). The final student oriented theme explored

future career choice of students by validating or not validating the type of accounting work

the students would prefer to do in the future

In terms of the outcomes for the employers, the costs of setting up the placements in Zone

2 were not very great with the major cost being the time given by staff to helping the

students mainly in terms of task completion (explanations and answering questions); and

some employers saw the placement as an opportunity for staff to hone their mentoring

skills that are required as they progress through their accounting career in managing

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Chapter 8: Findings Employers Cohort 263

people. This mentoring skills theme is confirmation of the roles that people play in

legitimate peripheral participation (Lave & Wenger, 1991).

From the outcomes for students and employers mentioned above, it can be seen that the

employers see the work placement as important. This importance is also emphasised in

terms of what the employers think is the future role of work placements in accounting

education prior to graduation. The employers definitely thought there was a role to be

played by both universities and employers. The university‘s role was to teach the basics,

the technical aspects, the theoretical background and very broad skills. The employers‘

role was to give a practical element to that learning especially through the real context in

which the students were placed and work relationships that were formed there. This leads

to the crucial question as to what the employers think should be the future role of work

placements. Seven employers felt that work placements should be a compulsory part of

accounting education prior to graduation. Two employers thought the work placement

should remain as it is at present, an elective which students could choose to do. These

employers wanted students to be really committed and by not forcing students, then the

students who did the work placement would be the ones who really wanted to be there.

The final employer suggested there be no change from the present system where all the

work experience occurs after graduation.

In general, the employers valued the program and were very supportive of the work

placement. They became involved, and continue to be involved, for a number of reasons

based mainly around the theme of mutual reciprocal professionalism: issues relating to

being a good corporate citizen or giving something back to the students and the profession,

giving students the opportunity to gain some work experience and thereby exposing

students to the real world of accounting; and staffing with the possibility of making contact

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with good students through the program and offering them a job, and getting an extra pair

of hands in a busy time of the year. Their motives appear to not be financially driven but

more recognising the worth of the program in helping the university to produce better

students.

The only contentious issue discussed by the employers was in terms of the length of

time that the students should attend the work placement. Even for the employers who

agreed that it should be compulsory, there was a difference of opinion. Some suggested

one/two days a week, two/three days a week, 2 months or 6 months whilst others

thought the current 2.5 weeks was acceptable. One employer appeared to sum this up by

saying that the ultimate period should be really up to the students and the graduates and

if they feel 2.5 week is suitable, then that should be the most important thing.

This chapter detailed the findings for the 10 employers who were involved in the work

placement in 2007 and 2008. The previous two chapters outlined the findings of the

students who undertook the program in 2008 and the graduates who participated in the

program in 2007. These were the three main groups of people involved in the program and

so the findings obtained from them provide different perspectives on how learning occurs

in Zone 2 and how different it is to learning in Zone 1. The next chapter will analyse the

findings outlined in the last three chapters, especially in relation to the sociocultural

theories previously examined, leading to what conclusions can be reached and what

recommendations can be made for the future education of accounting students.

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Chapter 9: Analysis and Conclusions 265

CHAPTER 9

ANALYSIS AND CONCLUSIONS

9.1 Introduction

In the health sciences, teaching and built environment, practica are essential elements of

undergraduate education in preparation for full-time employment (Universities

Australia, 2008). However in accounting, work experience placements are not part of

the mainstream. Sociocultural models of learning would suggest that learning optimally

takes place in situ. It would therefore appear that the accounting profession has not

completed a systematic appraisal of contemporary learning theory.

Concerns have been expressed about the current approaches to accounting education

and so an overarching question becomes one of how learning and teaching can be

improved? It is therefore appropriate that alternatives be investigated and one of these

improvements could be based on situated learning. This thesis is the first systematic

application of sociocultural models of learning, and situated learning in particular, to

accounting education. No study to date has worked through neo-Vygotskian concepts

and applied them to the reform of accounting education. In the following sections, my

intention is to reframe accounting education theoretically as a cultural practice

undertaken by communities of learners and examine how approaches to situated

learning can be applied to remodelling accounting education. The case study is used to

test the relevance and power of sociocultural theory; to examine claims about the work

experience program at QUT and the cohorts under study; and to generate propositions

about the overall viability of the intervention in a future emergent model of accounting

education.

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266

Before doing this, I will summarise the thesis in order to bring clarity to the later

analysis and conclusions. In Chapter 2, the Foundations of Accounting Education were

discussed. This chapter examined the models of accounting education which were

currently being implemented in the western English-speaking world and appraised the

characteristics of those models along with the limitations of the current approaches to

accounting education.

The two countries examined were the US and Australia, which represent the two

extremes in the approaches adopted in the western English-speaking countries. In the

US, universities take responsibility for preparing students for an external American

Institute of Certified Public Accountants (CPA) exam for entry to the profession after

five years of study. On the other hand, Australia adopts an accreditation of the

university courses approach, where students will gain entry to the professional bodies if

they do an accredited course of three years duration. Neither country requires an

element of work-based learning. Although the universities play different roles in each

country, the emphasis in this thesis is on what universities do to prepare students to

become accountants.

Two models of accounting education were developed. The first was the Traditional

Model. This drew mainly upon the work of the Accounting Education Change

Commission and the Position Statement Number One: Objectives of Education for

Accountants (AECC, 1990) in the US and the Mathews Report (Mathews, 1990) in

Australia where doubts were raised about the quality of accounting education. The

model was based upon five assumptions relating to content, skills, teaching, learning

theory and assessment. The characteristics of this Traditional Model revealed that

discipline knowledge was very important but becoming overwhelming in volume; there

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Chapter 9: Analysis and Conclusions 267

was limited emphasis on skills; teaching was mainly transmissionist using the lecture

method and textbooks in a ―transfer of knowledge‖ approach while transfer of training

was assumed when the students graduated and entered the workforce; learning theory

involved behaviourist theory through drill and practice, cognitive theory through the

information processing model and transfer of learning to new situations; and assessment

was mainly examinations. The first wave of accounting education emphasised the

teaching of discipline knowledge as the most important element of an accounting

education. The call for change in the 1990s revolved around the view that discipline

knowledge was not the only important element in accounting education. This traditional

form of learning was being seriously questioned and these reports were calling for a

better model to be found.

For the second model, the Contemporary Model, no one report for each country could

provide all the necessary information and so a collection of reports and research papers

were analysed to piece together this model. In the US, there was a major report called

Accounting Education: Charting the Course Through a Perilous Future (Albrecht &

Sack, 2000). This outlined great problems in the approach used in accounting education

in the US. This Contemporary Model was once again based on the five assumptions

relating to content, skills, teaching, learning theory and assessment. The characteristics

of this model revealed that discipline knowledge was fairly standardised; there was

greater emphasis on skills development including analytical and critical thinking, oral

and written communication, technology and research skills, and teamwork; teaching still

emphasised the transmissionist, transfer of training approach but there were advocates

of change emphasising student centred/learning orientated approaches, surface versus

deep learning, case studies and acknowledging that skills cannot be taught from

lecturing; in learning theory, more constructivist approaches were being used; and for

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268

assessment, exams were still predominant but because skills were becoming important,

the assessment reflected this. For this thesis, an important missing characteristic was

that work experience placements/practica /internships were not mainstream. The major

element of the second wave relating to the Contemporary Model emphasised the

importance of skills development.

Chapter 3 looked at the potential contribution of contemporary theories of learning to an

alternative approach to accounting teaching and learning, and if this was the case,

whether such theories could guide the development of a university unit of study. The

sociocultural (neo-Vygotskian) theories of learning were reviewed with particular

reference to concepts relating to Rogoff‘s (1990, 1995) guided participation and

participatory appropriation and the importance of context and problem solving;

Vygotsky‘s (1978) zone of proximal development and tool use; and Lave and Wenger‘s

(1991) situated learning, communities of practice and legitimate peripheral

participation. It was shown that these concepts are not particularly applied in accounting

education in the two models previously mentioned. However, the situated learning

theory indicates that a work experience placement could be effective in student learning

in accounting education.

The existing literature relating to student learning through accounting work experience

placements was outlined, with three main themes appearing: the lack of research on

student learning in regards to accounting work placements, the lack of research on the

effectiveness of shorter placements in accounting education, and the crucial element that

no-one has systematically looked at accounting education through the lens of a

sociocultural psychology perspective. Finally other literature was reviewed to guide the

development of the work experience program at QUT.

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Chapter 9: Analysis and Conclusions 269

Chapter 4 outlined the method adopted for the thesis which is a descriptive theorised-

intervention qualitative case study. I conducted the research as a participant observer.

Qualitative data was collected on three cohorts: 2008 students, 2007 graduates and the

employers. The data sets included semi-structured interviews with the students,

graduates and employers, a self-report written survey by each student and graduate, and

the written final reports that were submitted by each student. Content and thematic

analysis was then conducted on the data according to classic case study design.

The work experience program that was implemented at QUT was described in Chapter

5 and it was shown that sociocultural theory can provide some of the elements for a

successful design of a work experience program. The program was 2.5 weeks and

involved participation by the students in their June/July break. How the program was

implemented and the characteristics that make up the program were outlined. If the data

showed that this program was effective, it could be used as a model by other

universities.

Chapters 6, 7 and 8 presented the empirical findings for the 2008 students, the 2007

graduates, and the employers. This data will now be analysed and conclusions reached.

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270

9.2 Analysis

In this section, an analysis of the data will be undertaken in terms of answering the

research questions and relating the empirical data outlined in Chapters 6, 7 and 8 to the

sociocultural theoretical discussion in Chapter 3.

9.2.1 Students

The first research question to be answered is about the students: ―What is the nature of

students‘ experiences and learning outcomes from work-based placements in university

accounting study?‖ In this research question, students refers to two cohorts: the 2008

students and the 2007 graduates who were also students in 2007. The 2008 students

gave a perspective immediately after they had completed the program and the 2007

graduates gave a perspective after they had been in the full-time work force for a period

of time. The empirical data obtained from these two cohorts were complementary on

many of the themes discussed, although there were some differences. These

complementary and differential views will be highlighted in the analysis that follows.

9.2.1.1 Students’ Experiences

In terms of the students‘ experiences, three of the strongest themes revolve around a real

world office environment activity, an interpersonal activity, and a task orientated

activity. The students indicated that working in a real office environment doing the

things that accountants do such as working office hours, being professionally dressed,

and sitting at a desk for long periods doing mental work, made them feel as if they were

in the accounting profession rather than what they have been doing previously at

university which was studying accounting. The interaction with people around them in

an atmosphere of collaboration and teamwork emphasised the work relationships that

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Chapter 9: Analysis and Conclusions 271

were formed and the vital part that people play in the accounting profession. The

interpersonal activity involved interaction across the whole hierarchy of people in the

organisation and centred around doing tasks, solving problems and career advice.

Stories told by the office staff about their experiences and what they had done in their

careers gave a sense of realism and aided the students in their future career path

decisions. The task orientated activity emphasised the task and problem orientated

nature of the work involved in accounting. There was great variety in the tasks

performed with the most beneficial being accounting-related and challenging for the

level of the student. In doing these tasks, there was significant interaction with all the

people around them, with an essential element being the asking of questions and hence

the very strong interaction that resulted. This asking of questions was the most

discussed issue that emerged from the interviews.

There were other varied experiences as well for the students. The relating theory to

practice activity emphasised the putting into practice and the pulling together of the

concepts the students had studied at university. The university learning was seen as the

basis for them to apply their knowledge in the workplace. This theme was much

stronger with the 2007 graduates indicating that with the benefit of working full-time,

they saw this as being a much more important activity than the 2008 students. The time

management and accountability activity indicated the continuous deadlines that are

evident in accounting offices, the constant reviewing and checking to ensure accuracy,

and the importance of accountability to the clients and the firm by the employees.

Students‘ experiences also revolved around two strong themes, one of which was the

specific language activity which looked at the use of typical accounting language in the

workplace. The vast majority of students found that they readily understood this

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accounting language. The other was the information technology application activity

where students found that not only was information technology prevalent in all

accounting offices but that they generally had to learn new software with which they

were not familiar, be conversant with templates that were being used, and that Excel

was seen to be very important. A similarly themed experience, though not as strong,

was the procedural activity where accounting offices use various procedures and

checklist to ensure the consistency of approach to the effective performance of tasks.

The final experience related to a future career path activity where students were able to

experience what it was like to be in the profession and reassure them that this was what

they really wanted to do as a career. This occurred on two levels: was accounting for

them and if so, then what area of accounting should they pursue. This worked in both a

positive sense where students really enjoyed it, and in a negative sense where students

decided that the work placement area of accounting was not for them. This theme was

very strong with the 2007 graduates emphasising that they thought the experience at the

work placement was an ideal way of seeing if accounting really was their career of

choice.

9.2.1.2 Student Learning Outcomes

Having had those experiences, the more crucial question relates to the learning

outcomes for the students resulting from the program. It has already been found that for

the vast majority of students in both cohorts, the program was worthwhile and had

value. An important aspect of this was that the learning which occurred in the

workplace was different from the learning that occurred at university. Therefore, what

was it that made the learning different and did this conform or conflict with

sociocultural theory?

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Chapter 9: Analysis and Conclusions 273

The socioculturalist model sees learning as a process. They reject the acquisition or

transmission of knowledge view which is common in accounting education through

lectures and tutorials and believe that it is the participation in contextualised activities

that provides the critical link to learning.

There are two crucial elements of the sociocultural theory that have relevance for this

thesis. As discussed in Chapter 3, the first relates to context. Rogoff was adamant that

context is of vital importance to learning and links this very much to the problem

solving approach where ―Problem solving emphasizes the active nature of thinking,

rather than focusing on cognition as the passive possession of mental objects such as

cognitions and percepts. People explore, solve problems, and remember, rather than

simply acquire memories, percepts, and skills … The purpose of cognition is not to

produce thoughts but to guide intelligent interpersonal and practical action‖ (Rogoff,

1990, pp. 8-9). Lave and Wenger also emphasise this through concepts like situated

learning, legitimate peripheral participation and community of practice. Engaging in a

community of practice is all about context and brings about a different type of learning

to learning in a classroom. ―‗Legitimate peripheral participation‘ provides a way to

speak about the relations between newcomers and old-timers, and about activities,

identities, artifacts, and communities of knowledge and practice. It concerns the process

by which newcomers become part of a community of practice‖ (Lave & Wenger, 1991,

p. 29).

The very strong themes in the student data relating to the real office environment and

the task orientated activities emphasise the very nature of newcomers being part of a

community of practice. All 15 graduates and 27 of the 28 students said the experience

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gained in the office environment was one of the reasons why the program had value.

This was summed up by the following student‘s comment.

Because uni doesn‟t seem real. This could just be me … It doesn‟t seem real

because it‟s all examples. But when you‟re doing it, it‟s an actual client, it‟s

a real person, it‟s their real business, their real income, that kind of thing.

(Student AB)

As well, the tasks that these students were asked to perform were generally accounting

related tasks that had to be done by the firm as part of their normal operations. They

had a sense of authenticity and legitimacy about them. The data to perform these tasks

was not always readily available and so students had to think across various discipline

areas to perform the tasks. This was seen to be very different from university.

Another crucial element of sociocultural theory is the role that people play in learning.

As we saw in Chapter 3, Vygotsky (1978) defined his zone of proximal development as

―the distance between the actual developmental level as determined by independent

problem solving and the level of potential development as determined through problem

solving under adult guidance or in collaboration with more capable peers‖ (p. 86).

Rogoff (1990) talks about guided participation which ―involves adults or children

challenging, constraining, and supporting children in the process of posing and solving

problems‖ (p. 18) and ―other features of guided participation that I emphasize: the

importance of routine activities, tacit as well as explicit communication, supportive

structuring of novices' efforts, and transfer of responsibility for handling skills to

novices‖ (p. 39). Of course, these concepts can be applied in a classroom. Once again,

it is Lave and Wenger‘s notion of situated learning in a community of practice and the

resultant concept of legitimate peripheral participation which has the greatest relevance

here. They provide an explanation of what it means for newcomers to be involved in

legitimate peripheral participation.

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Chapter 9: Analysis and Conclusions 275

It crucially involves participation as a way of learning - of both absorbing

and being absorbed in – the ‗culture of practice‘. An extended period of

legitimate peripherality provides learners with opportunities to make the

culture of practice theirs. From a broadly peripheral perspective, apprentices

gradually assemble a general idea of what constitutes the practice of the

community. This uneven sketch of the enterprise (available if there is

legitimate access) might include who is involved; what they do; what

everyday life is like; how masters talk, walk, work, and generally conduct

their lives; how people who are not part of the community of practice

interact with it; what other learners are doing; and what learners need to

learn to become full practitioners. It includes an increasing understanding of

how, when, and about what old-timers collaborate, collude, and collide, and

what they enjoy, dislike, respect, and admire. In particular, it offers

exemplars (which are grounds and motivation for learning activity),

including masters, finished products, and more advanced apprentices in the

process of becoming full practitioners. (Lave & Wenger, 1991, p. 95)

This extended explanation is crucial to this thesis. The first few sentences of the above

quote once again bring out the importance of situated learning and context. This sense

of ―participation as a way of learning – of both absorbing and being absorbed in – the

‗culture of practice‘‖ involves not just learning how to do certain tasks, but what it was

like to be in the accounting profession – ―what everyday life is like.‖ This is supported

in the student data in the real world office environment activity theme and the time

management and accountability activity theme. It can also be seen in the future career

path activity theme with students wanting reassurance that this is really what they want

to do. This was a very strong theme for the graduates who saw this involvement in the

community of practice as being very important to decisions that students make about

their career.

However, the key elements of legitimate peripheral participation are interactions and

relations with people. The above quotation refers to ―who is involved; what they do; …

how masters talk, walk, work, and generally conduct their lives; how people who are

not part of the community of practice interact with it; what other learners are doing; and

what learners need to learn to become full practitioners … It offers exemplars …

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including masters, finished products, and more advanced apprentices in the process of

becoming full practitioners.‖ People play an important part in this theory of learning.

The empirical data from the students supports this theory. In the strong interpersonal

activity theme, students found a sense of teamwork and collaboration, with interactions

across all levels of the firms. The masters were the partners, principals, chief financial

officers, senior executive officers, and accounting managers. The more advanced

apprentices were the seniors, accountants, graduates studying for their professional

exams and recent graduates. Although there was an hierarchical structure in these

accounting offices, nearly all of the students were able to interact with these people. A

small number indicated that their interactions were mainly with their managers and

supervisors and levels below. This indicates that the students in general had appropriate

access to the community of practice (Lave & Wenger, 1991).

The students indicated that most of these interactions were task orientated about ―what

learners need to learn‖ with the asking of questions being particularly prevalent

resulting in very strong two-way interaction. There were 50 responses from 27 students

who said the asking of questions was important in solving a new task. There were

another 77 references in other parts of the interviews that referred to asking questions.

This strong view was also backed up by the graduates with 24 references from 15

graduates to asking questions in relation to tasks and another 49 references in other parts

of the interviews. This is also very similar to Vygotsky‘s zone of proximal

development with appropriate tasks being given and with the guidance of more capable

peers, the task gets completed and the student learns. However, this learning was not

just about tasks. There was also career advice indicating that students were interested in

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Chapter 9: Analysis and Conclusions 277

the wider view of what it was like to be in this profession and how the various people

they spoke to came to be where they were at the moment.

In terms of what was learned, Lave and Wenger (1991) found from the five cases they

studied, that ―researchers insist that there is very little observable teaching; the more

basic phenomenon is learning. The practice of the community creates the potential

‗curriculum‘ in the broadest sense – that which may be learned by newcomers with

legitimate peripheral access‖ (pp. 92-93). Lave and Wenger talk about a learning

curriculum as opposed to a teaching curriculum. ―A learning curriculum is essentially

situated … rather than learning by replicating the performances of others or by

acquiring knowledge transmitted in instruction, we suggest that learning occurs through

centripetal participation in the learning curriculum of the ambient community‖ (pp. 97-

100). This does occur in the Accountancy work placement program. These students are

not sent to the workplace with a particular curriculum in mind. What the students do

depends upon what is happening at the firm at that particular time. Each student‘s

experiences are different and so this program is an example of what Lave and Wenger

discuss in terms of ―the practice of the community creates the potential ‗curriculum‘‖

(pp. 92-93).

In order for this learning curriculum to have most benefit, a sense of identity is a central

facet in the development of newcomers into the community of practice. To participate,

the apprentices indulge in a broad range of activities and they do so knowing that

although they are making a useful contribution, they are not totally responsible. ―A

newcomer‘s tasks are short and simple, the costs of errors are small, the apprentice has

little responsibility for the activity as a whole‖ (Lave & Wenger, 1991, p. 110). From a

perusal of Table 6.3, it can be seen that the tasks the students perform are generally

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short and simple, for example, parts of the audit, bank reconciliations, business activity

statements (BAS), depreciation schedules, setting up client accounts in software and so

on. However, as shown in the time management and accountability activity, the

checking and reviewing of tasks was an essential element in the process. ―As

opportunities for understanding how well or poorly one‘s efforts contribute are evident

in practice, legitimate participation of a peripheral kind provides an immediate ground

for self-evaluation‖ (Lave & Wenger, 1991, p. 111). This can be seen in the following

comment.

I find that I learn a lot more from it because then if you make a mistake then

it gets corrected and if you get something right then you know it‟s fine and

you just keep on doing it. Because you keep constantly doing the same

things, you kind of know how to do it … With assignments it takes a while to

get the results back and all that kind of stuff, whereas with this you get your

result back quickly. It‟s either that‟s right or that‟s wrong; you get the

response back quickly. It makes you remember for the future quite easier.

(Graduate 3)

To perform the tasks that are part of the learning curriculum in the community of

practice, the use of tools is a vital element. To Rogoff, cultural tools are important with

the tools and technology very much tied into culture. ―Each generation of individuals in

any society inherits, in addition to their genes, the products of cultural history, including

technologies developed to support problem solving‖ (1990, p. 51). For Lave and

Wenger, they refer to the term artifacts as ―the technology of practice‖ and

―participation involving technology is especially significant‖ (1991, p. 101) particularly

in giving newcomers access to the community of practice. For the students in the

Accountancy work placement, tool use was a very important aspect of their experiences

expressed through the very strong information technology activity theme and the

procedural activity theme. All 28 students and 15 graduates mentioned having to use

the software applicable to their particular work placement and much of it was new to

them. These students were therefore given full access to a major tool involved in the

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Chapter 9: Analysis and Conclusions 279

Accountancy community of practice. Many students also used templates and discovered

how much Excel was used in practice. As well, other tools that were adopted by firms

to ensure effective operations, as discussed in the procedural activity theme, were also

seen and used by the students in the workplace. This indicates that the community of

practice was very open about the various tools involved in the accounting profession

and so gave the students not only full access to these tools, but in doing so, gave them

access to a major element of the community of practice as well.

An equally important tool in the learning process is the use of language. Vygotsky

(1978) not only spoke about tools relating to practical activity (those mentioned above)

but also related tools to speech. Vygotsky stated that ―The most significant moment in

the course of intellectual development … occurs when speech and practical activity …

converge‖ (1978, p. 24). Rogoff says that ―language provides humans with a powerful

tool for both thinking and communication‖ (1990, p. 16) and language in all its forms is

a fundamental element in a community of practice. However, based on the five cases

reviewed by Lave and Wenger, ―issues about language…..may well have more to do

with legitimacy of participation and with access to peripherality than they do with

knowledge transmission‖ and ―for newcomers…the purpose is not to learn from talk as

a substitute for legitimate peripheral participation; it is to learn to talk as a key to

legitimate peripheral participation (1991, pp. 105, 109). The final objective is therefore

to be a fully participating member of a community of practice and be able to talk the

language of that community. Language is therefore a key tool of sociocultural learning.

The empirical data from the students and graduates showed that language was not an

issue.

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One of the other shocks but a good shock. Because I hadn't expected that

people would actually use the language outside of textbooks and things. And

then to hear it used. (Student M)

It was just pretty much everything that we've touched on at uni. Yeah,

nothing too out of the ordinary. (Graduate 12)

The evidence indicated that the students and graduates were comfortable in the

workplace using the accounting language they learned at university. The only exception

to this was where language specific to legal and insolvency firms was used. This

problem with the language and jargon for these firms was consistent for both groups of

students and graduates. However, insolvency is not a major element taught at QUT.

Another area of language is in the nature of storytelling especially in the form relating

to solving problems and difficult, unusual, cases. Jordan (1989) says that ―in the ways

in which these stories are treated, elaborated, ignored, taken up, characterized as typical

and so on, the collaborative work of deciding on the present case is done … These

stories, then, are packages of situated knowledge ...‖ (p. 935, as quoted in Lave &

Wenger, 1991, p. 108). In the empirical data from the students, storytelling was not a

major issue. The 2008 students were the only cohort questioned on this and eight

students recalled stories relevant to tasks. Eight students spoke about stories relating to

people‘s experiences and what they had done in their careers. Although evidence was

found of storytelling, it was not a major element in the students learning at the work

placement program.

In terms of a comparison with conventional teaching/learning, Lave and Wenger (1991)

think that participation in a community of practice is superior. ―Rather than a

teacher/learner dyad, this points to a richly diverse field of essential actors, and, with it,

other forms of relationships of participation … The diversified field of relations among

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Chapter 9: Analysis and Conclusions 281

old-timers and new­comers within and across the various cycles, and the importance of

near-peers in the circulation of knowledgeable skill, both recommend against assimilating

relations of learning to the dyadic form characteristic of conventional learning studies‖ (pp.

56-57).

It has previously been established in Chapter 6 that the learning activity in Zone 2 at the

workplace was characterised by real tasks and problems, a sense of urgency to get things

done, constant checking and reviewing to ensure the highest degree of accuracy, being

accountable to clients and the employer, with a direct mentor/mentee relationship

involving two-way interaction and immediate feedback on work performed. These are all

attributes of learning in a real accounting office and therefore an accounting community of

practice. This contrasts heavily with the characteristics of Zone 1 at the university where

examples and tasks are not always perceived by students as authentic; lengthy time frames

for assignments and exams; loss of marks the only real consequence for lack of knowledge

and errors, with 50% correct considered a pass and therefore acceptable; a large proportion

of one-way, one-to-many communication with academic staff; and feedback not always

given and/or not in a timely manner. Learning in Zone 2 has a sense of immediacy about it

compared with learning in Zone 1 which has a sense of distance.

From the above discussion, the empirical data obtained from the students supports the

sociocultural models of learning and in particular, Lave and Wenger‘s (1991) situated

learning model. Lave and Wenger‘s view of learning through legitimate peripheral

participation in a community of practice provides strong evidence for what the students

found in their work placement. As newcomers, the work that they did was legitimate, real

and authentic giving a sense of belonging to something that was seen to be worthwhile;

they were on the periphery being able to feel what it was like and to be engaged in the

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environment of an accounting office with appropriate pressures relating to deadlines,

accuracy and accountability without having too much responsibility; and they were able to

participate in an atmosphere of collaboration and teamwork with differing levels of people

all around them from old-timers to advanced apprentices to near-peers all able to offer

support, advice and feedback on what they were required to do. They were also given

access to this community of practice through the tools that were used in the varying offices

and engage with staff using appropriate accounting language. Newcomers therefore

learned and participated at the periphery for a 2.5 week placement as they took their first

steps towards engaging in the practice of accounting.

Even the problems that were encountered by the students in relation to

challenging/boring tasks or too much administration or photocopying can be traced to

legitimate peripheral participation – if the tasks that the students were asked to do were

not seen to be legitimate and they did not feel as if they were participating as a

newcomer professional, then the theory would say there is a problem and that is exactly

what occurred. This problem is also consistent with Vygotsky‘s ZPD which will be

discussed in the next section.

What this means is that the learning processes as outlined by Lave and Wenger are

appropriate to the experiences of these students. The two zones are also appropriate as

the student responses indicated that learning in Zone 2 was very different from learning

in Zone 1.

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Chapter 9: Analysis and Conclusions 283

9.2.2 Employers

The second research question to be answered involves the employers: ―How do

accounting employers view the outcomes, importance and value of workplace

learning?‖ The various themes relating to the employers that were discussed in Chapter

8 support the findings of many of the themes discussed by the students, so there is good

reinforcement of views from different perspectives.

As discussed in Chapter 8, the responses by the employers suggest that there are many

student outcomes from the work placement program. The student outcomes relate

specifically to the previously discussed accounting community of practice where the

context of the real office environment enables students to touch and feel the real world.

This was seen by all 10 employers or old-timers to be of great importance. As well, the

interactions with people through both formal and informal networks was also seen as

vitally important experiences by all 10 employers. As Employer J stated ―Our game is

all about people‖ and communication plays an essential part in the profession. These

findings confirm the views of the students and the graduates and this real office

environment and interactions are consistent with learning in context (Rogoff, 1990) and

legitimate peripheral participation (Lave & Wenger, 1991).

The tasks set by employers was seen as a way of enabling the students to experience the

real world of accounting. Once briefed about a task, then the interaction with staff, the

asking of questions of the staff, and the finding of data to solve problems rather than it all

being bundled together as would occur in Zone 1, were an integral part of the performance

of these tasks. This provides evidence of legitimate peripheral participation (Lave &

Wenger, 1991).

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However, an issue that did arise was the view by some employers that given that the

students were beginning their career, the tasks they performed were not always going to be

glamorous or exciting. It has already been established that in general, the students and

graduates have found these tasks to be worthwhile. This shows that, in general, the tasks

set were legitimate (Lave & Wenger, 1991) and conform to the requirements of the zone of

proximal development (Vygotsky, 1978) where the scaffolding and tasks must be in

advance of the development level. However, it was also established that for some students

and graduates, this did not occur. For example, Student G commented that one task set at

the beginning of the placement was overwhelming and stated ―I just felt that I wasn‟t ready

to be talking to a client by myself.‖ Student P had a problem with the type and level of the

work and ―after five hours, you are just „I‟ve had enough of this stuff‟.‖ Student V had a

problem with too much photocopying and had to raise the issue with her employer and the

problem was resolved. Graduate 11 commented ―They don‟t try to push you enough‖ and

Graduate 12 stated ―It got a bit boring for me at times because I was just sitting in and

looking at what they do and I didn‟t get to get really involved in what they were doing.‖

These comments indicate that the employers did not always set appropriate tasks at the

correct level. For learning to occur, the setting of tasks that are seen by the students to be

legitimate (Lave & Wenger, 1991) and conform to the requirement that they be set in

advance of the development level (Vygotsky, 1978) is very important. Despite the

Workplace Supervisor‘s Manual (Appendix C) urging the employers to carefully supervise

the setting of these accounting tasks, the evidence suggests that this did not always occur.

Although the performance of tasks was an important element of the work placement,

employers indicated that timeliness, accuracy and accountability were equally

important. Employer A spoke about being ―afraid of failing‖ and ―a healthy fear of

doing the wrong thing.‖ The employers also emphasised the students‘ involvement in

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Chapter 9: Analysis and Conclusions 285

the processes and systems that enables firms to ensure accurate and timely flow of work

through the office. These themes illustrate the crucial role that is played in sociocultural

learning by tools (Vygotsky, 1978), cultural tools (Rogoff, 1990) and artifacts (Lave &

Wenger, 1991). It is the use of the tools applicable to the community of practice that

enable these students to have access to legitimate peripheral participation (Lave and

Wneger, 1991).

Relating theory to practice was also seen to be a major role of the employers. The

employers felt that it was the university‘s role to provide the basics and the theoretical

foundations and it was the employer‘s role to help the students apply that in practice. In

general, the employers indicated that the students could do this. However, some did

comment that students found this challenging. Employer A voiced the opinion that the

reason for this was that for their entire academic life, the students have only done

―theoretical learning, it‟s learning in abstract.‖ Lave and Wenger would argue that

―abstraction … stems from the disconnectedness of a particular cultural practice‖ (Lave

& Wenger, 1991, p. 104). This is why participation in a community of practice is so

important.

The final student outcome was in relation to students‘ future career choice in terms of

whether or not accounting was for them. Employer I made the comment that even

though students may like studying accounting at university, they may not necessarily

like the actual job of being an accountant. Participation in a community of practice

helped in this regard.

All of the above student outcomes reinforce the Lave and Wenger‘s (1991) concept of

legitimate peripheral participation. The outcomes are all experiences that the employers

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perceive the students acquired by working in the accounting community of practice and

were similar to what was found with the student and graduate cohorts. These outcomes

and experiences included the real world office environment; interaction with people; the

performance of tasks; the importance of timeliness, accuracy and accountability in the

performance of these tasks; the use of processes and systems; and relating theory to

practice. The students do not get these experiences in Zone 1 and so Zone 2 provides a

different form of learning.

It was also found that there were specific outcomes for the employers in terms of setting

up Zone 2 at their workplace. The first was in relation to the cost of providing the work

placement to the students. Most employers indicated that the cost of supplying an extra

computer or desk was negligible. The real cost was in terms of the time given by staff to

help the students perform the tasks mainly through explanations about what the task

entailed and the answering of questions. Time was therefore the major cost in setting up

the ZPD (Vygotsky, 1978) and performing the master/old-timers role in the community

of practice (Lave & Wenger, 1991).

The other outcome was for the staff to perform a mentoring role to the students which

was part of the skills they would need in the future management of people. This aspect

can be compared to the changing roles of participants in the community of practice. A

part of legitimate peripheral participation is the notion that learning is an evolving form

of membership in a community of practice. A person‘s role changes through time from

newcomers and apprentices, through the middle phase of more advanced apprentices to

old-timers and masters with ultimate full participation. This mentoring role is a major

element of the hierarchical structures of accounting offices and conforms with the

notions put forward by Lave and Wenger (1991).

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Chapter 9: Analysis and Conclusions 287

On the other hand, the naivety of newcomers and the fact that they will question masters

about what they are doing can be of great benefit. This adds to the learning.

―Legitimate peripherality is important for developing ‗constructively naive‘

perspectives or questions. From this point of view, inexperience is an asset to be

exploited‖ (Lave & Wenger, 1991, p. 117). It brings about reflection and in some

instances, a better course of action by newcomers and old-timers alike. The power of

participation means that there is ongoing questioning of the way things are done and ―...

everyone can to some degree be considered a ‗newcomer‘ to the future of a changing

community‖ (Lave & Wenger, p. 117). One employer described an element of this.

Go back to the tax return … you just do them but you don‟t necessarily do

them the right way. You do them the way that sort of evolved for yourself

with your own little shortcuts and whatnot. But once you‟ve gone through

the step of explaining to the student how to do it all the right way, you may

well find yourself going back and doing things the right way … So that‟s

just an example of freshening up your knowledge as well. It makes you look

at yourself a little bit at a fundamental level. (Employer F)

When discussing or explaining something to students, staff are often forced to refresh

their knowledge and to rethink what they are doing and so the naivety of the newcomers

can be seen as an asset to the community of practice.

In terms of importance, the employers see these outcomes as being significant to the

students and as a result see the work placement as having great importance. As

mentioned previously, there is general agreement about the role that these employers

play in educating accountants by bringing a practical aspect to the student‘s learning

through the real accounting office environment and through the work relationships with

the people in that community of practice. This leads to the crucial question as to the

future role of work placements in accounting education. Seven of the 10 employers

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indicated that work placements should be a compulsory element of accounting

education prior to graduation. To have such a large percentage of employers advocating

something that is not part of mainstream accounting education indicates how strongly

these employers support the program. Allowing students active participation in their

community of practice (Lave & Wenger, 1991) is therefore important to them. Not only

that, but a further two employers felt that it should remain an elective as it is now. They

saw the benefits of the program to the students but felt that only students who chose to

do the placement and are committed to doing it should be the only ones allowed to be

involved. The final employer thought there should be no change to the present system

where work experience is gained after graduation.

In regards to valuing the program, many of these employers have been involved in the

program for a number of years and they would not be involved if they did not support it.

No direct question was asked about this in the interviews but seven employers did say

positive statements without being prompted. Individual comments include: ―I think it‟s

an excellent program‖; ―we‟re very supportive of it‖; ―certainly this program that you‟ve

got at QUT is great … I think it‟s brilliant‖; ―I think it‟s a great idea‖; and ―I‟m really

happy with the way it‟s going and good luck with it. I just wish more institutions did the

same.‖ The reasons for their involvement stem from the mutual reciprocal professional

theme. Eight of the employers expressed ―feel good‖ altruistic comments like ―giving

something back‖ and ―good corporate citizen motivation.‖ However, other factors such as

recruitment by possibly employing good students and unpaid extra help were also given.

Despite this, employing students was not the norm for this group of employers or

employers in general. Their motives appear to not be financially driven but trying to help

students obtain a practical aspect to the material learned at university. This can be seen in

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sociocultural terms as allowing newcomers access to the community of practice (Lave &

Wenger, 1991).

This mutual reciprocal professional theme also explores if situated learning is more about

giving by the old-timers and masters, or do the newcomers also bring something to the

relationship. The employers saw their participation as mainly giving to the students.

However, the students and the graduates did bring some benefits to the employers. This

was mainly in the form of asking for help from the students/graduates in relation to current

content knowledge, believing that they had the most up-to-date knowledge in the area. The

employers also stated that the students gave their staff the opportunity to engage as

mentors, a role that must be played as they progress through their career and ultimately

becoming an old-timer.

9.3 Conclusions

In this section, the overall conclusions will be discussed based on research question

three: ―How effective was the program?‖ From the empirical evidence obtained from

the students, graduates and employers, the program was effective. For the 2008

students, Table 6.2 summarised the self-report written survey results from the 28

students which revealed an overall perception that the unit brought a sense of realism to

the concepts being taught in face-to-face teaching; that the unit was worthwhile; and the

unit allowed students to appreciate the importance of university identified ―graduate

capabilities‖ such as problem solving, decision making, communication, working in teams,

and information and technology literacy in the accounting workplace. All of these scored

above 4.5 on a 5-point Likert scale where 5 indicates ―strongly agree.‖ The final part of

the survey revealed the overall evaluation of this unit resulted in a mean score of 4.80 on a

5-point Likert scale, where 5 indicates ―very good.‖ In terms of the interview data, 18

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students strongly agreed about it being good or adding value, five agreed, and five agreed

with reservation.

Similar results were obtained for the 2007 graduates who were looking back on the

program after working full-time. The results of the interview data from the 15 graduates

showed that nine strongly agreed and four agreed that the program was good and had

value, whilst one agreed with reservation, and one said that it did not have value but that

there were some positives.

This aforementioned numerical data for both the students and the graduates does

indicate that the program was effective. However, it is the analysis of the interview data

that provides a richer understanding of the experiences of the two cohorts through the

various themes that were revealed. Much of the graduate data supports the students‘

perceptions. However, there were differences. As well, there were a number of issues

that were commented upon by both cohorts that led to some dissatisfaction.

The themes reveal the different aspects of the students‘ and graduates‘ experiences they

obtained from attending the work placement. The strongest themes for both cohorts

were:

a real world office environment activity;

an interpersonal activity;

a task orientated activity;

a learning activity;

a specific language application activity; and

an information technology application activity.

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Other themes included:

a time management and accountability activity;

a procedural activity;

a relating theory to practice activity;

a mutual reciprocal professional activity; and

a future career path activity.

An important aspect of these themes was that learning in Zone 2 was very different

from learning in Zone 1. As well, the graduates had much stronger feelings than the

students in two themes: the relating theory to practice activity with 12 of the 15

graduates commenting on this; and the future career path activity with 14 of the 15

graduates saying this was important. From their experiences in full-time work, they felt

that relating theory to practice and getting reassurance that accounting was what you

really wanted to do as a career were key elements that the workplace program provided.

Further to this, 13 of the 15 graduates felt that the work placement helped in the

transition from university to work as they had obtained some experience in an office and

had a better appreciation of what to expect when they began full-time work.

However, an important aspect of these themes is that both cohorts reveal not only their

experiences from the work placement but also provide a roadmap for the type of

experiences that any accounting student would expect to occur if they did an

Accountancy work placement. These are generalised themes that pervade the situated

nature of the learning that took place.

Despite the generally positive views of the students and graduates, three main issues

arose. The timing of the program around June 30 (which is the end of the financial year)

could be problematic with some public accounting firms, as it is a quiet time and so

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worthwhile accounting tasks are not always available for the students to perform; the

issue of doing too much administrative work and not enough worthwhile accounting

tasks; and the issue of the appropriate length of the program with various options being

proposed but no widespread consistency amongst the minority who recommended a

longer placement.

For the crucial question as to whether a work placement should be an essential aspect of

an Accountancy degree, there were differing views. Although 20 students (71%)

indicated they were in favour of making a work placement a compulsory element of the

degree, eight students (29%) were against it. Although these eight students felt it should

be highly recommended and encouraged, they saw factors such as prior accounting

work experience, time constraints, people working full-time and it being unpaid as

reason why it should not be compulsory. On the other hand, the graduates were very

supportive of it being compulsory with 14 graduates agreeing that it should be, with

only one graduate unsupportive because some students may already have experience in

accounting. The graduates all agreed that the work placement should take place before

graduation for three main reasons. It would enable students to find out if accounting is

really what they want to do as a career; if it is, then what is the right area of accounting

for them; and when the students go back to university, the work placement could help

them in improving weaknesses, see the practical side of the content being studied or

choose other subjects if accounting is not for them.

Taking all the evidence into account, it would appear that the program had great value

for a large proportion of the students and graduates.

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For the 10 employers, the program was also very effective. As was discussed in the

previous section, many of these employers have been involved in the program for a

number of years and they would not be involved if they did not support it. Although

there is a cost to them in terms of time, the reasons for their involvement stem not only

from the many student-orientated outcomes that they see benefit the students but from the

mutual reciprocal professional view expressed by ―feel good‖ altruistic comments like

―giving something back‖ and ―good corporate citizen motivation.‖ There is also the

possibility of being able to recruit some good students. However, their motives appear to

not be financially driven but recognising the worth of the program in helping the

university produce better students

All of this evidence supports the view that the program was very effective, worthwhile

and had value. This is very important for the university and the profession, especially

as the program was a 2.5 week (100 hour) program. This is very different from the other

research that has been done in Singapore by Beck and Halim (2008) where students

attended an 8-week internship, in the US by Beard (2007) where 150 hours was the

minimum placement, and in Australia where one year was the length of the placement

(Martin, 1998; Weisz & Smith, 2005). As well, this placement was unpaid. As

indicated previously, the length of the program was deliberately chosen to be short so

that it would be the approximate equivalent of a normal 12 credit point unit in the

degree. As well, it was unpaid because in no other unit in the degree are people paid to

do a unit. Students are not paid to attend medical and teaching placements and so a

similar model was therefore trialled for Accountancy. If a 2.5 week program was seen

to be successful, then there was a greater chance that it might be universally accepted.

In this regard, there were some comments from students, graduates and employers

wanting the program to be longer. However, the success of the program shows that

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length is not a major contributing factor. Perhaps this can best be summed up by the

employer who likened the short placement to watching a new movie.

It‟s like going into a movie. In the first 10 minutes of that movie you‟ve got a

pretty good idea of what‟s going to happen. You‟ve got an idea who the

characters are, what the plot development‟s going to be and all that sort of

stuff. The same thing as getting two weeks work experience - it gives you

mental context. (Employer F)

Students may not know everything about the accounting profession after a short

placement. However, they have the mental context of what it is like and whether they

think that accounting is a career for them.

What then are the elements that made the program successful and therefore provide the

reasons why it could be used as a model for general implementation in accounting

education? The following were key elements of the program:

structure of program developed from educational literature;

clear objectives;

generic skills were emphasised;

motivated students who really wanted to do the placement – they gave up their

entire winter vacation;

introductory session, at both the university and the workplace before the program

began, to outline what was going to occur;

student and employer manuals that stated clearly what was expected and provided

the scaffolding for the program;

2.5 week (100 hours) unpaid program;

reflective journals completed by students at the end of each day;

oral presentations after placement to share experiences with peers; and

feedback from employers about the placement.

An analysis of the data has shown that the learning and experiences that occur in Zone 2

are very different to the learning and experiences in Zone 1. The sociocultural theory

put forward by Vygotsky, Rogoff, and Lave and Wenger would suggest that this would

be the case and this study confirms general agreement with this theory, especially that

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of Lave and Wenger in terms of situated learning. The discipline of Accounting is a

culture and as such is a community of practice with its own professional bodies that

stipulate entrance requirements and ethical and integrity standards. It has newcomers

and old-timers. The evidence from this case study shows there was situated learning

with strong legitimate peripheral participation in a community of practice. All of this

occurred in the Accountancy work places that these students attended as newcomers.

This would indicate that for more effective learning to take place, it is necessary in

accounting education that learning be situated and therefore some form of work

experience is an essential element of an accounting graduate‘s education. Lave and

Wenger‘s (1991) theory has therefore been successfully applied to a new field of

application, specifically to accounting education and student induction into the

accounting profession prior to graduation.

9.4 Limitations

Although this study has provided valuable insights into the benefits of a work placement

for Accountancy students, it does have some limitations. The research was conducted

on two small cohorts of students and a small cohort of employers as a single case study.

As well, all the students voluntarily agreed to be part of the unpaid program (similar to

any other elective unit they could choose) after being competitively chosen to

participate. These students were therefore very motivated. Within the confines of these

limitations, the findings and conclusions reached from the study provide rich and

contextual arguments for why work placements for Accountancy students can be

worthwhile.

9.5 Future Research

As was discussed in Chapter 3, there has been very little research conducted on the

impact on students of internships and work placements in the accounting profession.

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Any further research that concentrates on student outcomes in this area would add to the

dearth of studies in this important area of learning.

One such study is by Gracia (in press) who investigated how students derive

employability benefits from work placements ―as it may be important in contributing to

our understanding of employability development‖ (Gracia, p. 4). She examined the

impact of students‘ expectations and conception of workplace learning on their

transition into the placement. The cohort consisted of 30 UK students who enrolled in a

48 week period of supervised work experience (SWE) between their second and third

year of study. The students were interviewed immediately prior to the placement and

six weeks into the placement. The data was analysed and the students were classified

into two distinct categories of learning conceptions: ―technical‖ (practical, knowledge-

producing event and passive recipients of packages of knowledge) and ―experiential‖

(dynamic, actively engaged and prioritised the development of soft, transferable skills in

a process of personal development). She found that the ―technical‖ students prioritised

product-based or cognitive learning transfer whilst ―experiential‖ students prioritised

process-based or socio-cultural learning transfer and stated that higher education

institutions should encourage the ―experiential‖ view ―in being responsive to the current

diverse and rapidly changing employment market‖ (Gracia, p. 12). This type of research

is welcome and more research in this whole area of student outcomes is required.

Another area of future research could revolve around the first few months of work for

accounting graduates. How do graduates transition into work and what problems do

they face? This study provides some evidence from graduates who did a work

placement and what they thought about their transition. Studies are needed about

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Chapter 9: Analysis and Conclusions 297

graduates who did not do a work placement and how they felt in their first few months

of work.

One more area is in terms of international students. With the growing number of

international students attending universities, are their experiences different from the rest

of the student body. This study had only a limited number of international students so

no conclusions could be reached. However, a larger study involving a considerable

number of international students might reveal different experiences, not only in work

placements but also in their transition in the first few months of work.

The final area relates to the crucial aspect of employers. Without employers, a work

placement program cannot operate. Future research must be conducted to see what

impediments employers see to their involvement and how these can be resolved. As

well, many firms spend a great deal of money on recruitment. How successful is it?

How many graduates stay in the first few years? Are graduates leaving because they do

not like the real-life practical side of accounting? Is this just occurring in a small

number of firms or is this a general problem? If it is a general problem, would this be

overcome if all accounting employers contributed to workplace learning, thereby

making the pool of applicants for graduate accounting jobs better equipped and more

aware of what the job entails and therefore stay longer? The professional bodies can

play a major part in helping change the culture of these firms.

9.6 Implications

In this section, the final part of research question three will be discussed: ―What are the

implications of this study for further reform of university accounting education?‖

Because one of the major conclusions reached from this study is that some form of

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learning be situated, this has strong implications for the accounting profession. In

Chapter 2, it was established that there have been two waves of thought emphasising

what is important to be taught in an accounting degree. The first wave was based on the

Traditional Model which emphasised the teaching of discipline knowledge as the most

important element of an accounting education. The second wave was based on the

Contemporary Model where much greater emphasis was placed on the skills involved in

accounting and so accounting education began emphasising analytical and critical

thinking, oral and written communication, technology and research skills, and

teamwork. However, the significant thing about these two waves of accounting

education is that they are bounded and constricted by the view that formal learning can

only occur in Zone 1 at university in the confines of a lecturer/student relationship.

Based on the findings and conclusions of this research, a new wave should begin.

This third wave should emphasise situated learning. The time has come for the

Accountancy profession to recognise the differences between the two zones of learning.

We cannot continue assuming that there is only one zone. Zone 1 cannot offer the real

world tasks, but more importantly, Zone 1 cannot offer the experience that the students

obtain by interacting with people in a real environment and the work relationships that

result. As one student indicated, you need to be in that environment.

I mean obviously you could probably give us a page of this is what to do

yadda, yadda, but until you‟re in that environment and you‟re put under

pressure and you‟re surrounded by people – no you can‟t learn that.

(Student Y)

One employer also said that accounting is about people.

At each different level in the organisation you might have a person with one

years experience, 30 years experience, 10 years, 5 years etc. Each one of

those people will have their different nuances, their requirements. Albeit that

we all work to the same systems, people are different. So they might behave

differently, they might supervise differently, they might brief people

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Chapter 9: Analysis and Conclusions 299

differently. So I guess a graduate will be exposed to all of those differences

and learn that they have to adapt to … that environment. … Our game is all

about people. Absolutely everything is about people. (Employer J)

From the perspective of both students and graduates, the ability to ask questions on any

element of accounting was a crucial part of the work placement. It was the most

discussed issue in the interviews. This interaction is all about the work placement staff

supporting the newcomers and is a vital ingredient of situated learning and legitimate

peripheral participation.

In my opinion, situated learning in Zone 2 must be an important element of accounting

education in the future. Studying accounting in Zone 1 is very different from actually

working in the accounting profession. Ultimately you must ―do accounting‖ and not just

study the theory of accounting. If you are a musician who knows all the conceptual

knowledge about the practice but cannot play, you are not a musician. If an actor knows

all the theory about how to act but cannot act, s/he is not an actor. If no time is allocated

prior to graduation for students to see if they can actually be an accountant, then how

can they make informed decisions about their career. The graduates had particularly

strong views on this issue.

People sometimes want to do accounting but they're fascinated by the uni

stuff, the theory. But they might not like it when they arrive in the practical

place and then, why is this like this, this is not what it looks like in uni, this

looks wonderful in uni. Why is this like this, why is this so hard. So it's better

to actually introduce them to that environment first and then let them choose.

(Graduate 2)

Graduate 2 is categorically stating that accounting at university is not the same as

accounting in practice and this view is strongly supported by the evidence presented in

the previous chapters. Some students will love the real accounting and a placement will

confirm their view. However, others will find that a particular area of accounting is not

for them.

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It opened my eyes as to what it would be like to work in that sort of industry,

which basically shaped now what I want to do in my future … It helped

because I hated it … It helped me make a career decision on which direction

I wanted to head which was very valuable … If I got offered the job at [name

of firm], I would have taken it just because it‟s the big four. But because I

knew what it was like to work in tax, I didn‟t take that job. (Graduate 5)

A work placement allows students a brief glimpse of what it is like to do accounting

work. The employers are also supportive with 70% of those interviewed saying it

should be compulsory and another 20% supporting the program but think it should stay

as an elective. These employers feel comfortable with the work placement and its

importance in accounting education.

So the whole on-the-job training process that we go through involves a

significant cost, and why the profession and the industry per se doesn‟t

embrace the concept of apprenticeship. It used to be the case. I mean, you

go back far enough and the majority of accountants actually did their study

at night school, as it was, back when TAFEs did a lot of accounting training.

Most of them worked; you know, they worked day jobs and they go to tech at

night. Somewhere along the way that went out the door and I don‟t know

when and don‟t know why, and I can‟t see it being reintroduced. Yet I

believe it would be a wonderful, wonderful thing for the profession.

(Employer A)

As demonstrated in this study, the two zones are equally important but promote

different types of learning. They can be made to be complementary. However, at the

moment in mainstream accounting education, the learning is all at university and this

other type of learning is not occurring. The great reliance on Zone 1 must be

questioned. Greater consideration must be given to providing learning experiences that

encourage participation in contextualised activities. Through situated learning and

legitimate peripheral participation, participants are engaged in meaningful endeavours

as they move from the periphery of the community of practice and over time, mature

and become full participants. However, the key point here is that in their accounting

studies, students are not required to participate in this community of practice until after

they graduate. Given that engaging with a community of practice is essential in the

learning theory of Lave and Wenger (1991), it seems an unusual situation. This is why

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Chapter 9: Analysis and Conclusions 301

a work placement is so important. Given all the sociocultural educational theory that

espouses the importance of such aspects as context, legitimate peripheral participation,

language and tools, it seems imperative that at least some time in the degree be allocated

to situated learning.

The question must therefore be asked: why has this lack of participation by students in

their accounting community of practice been allowed to exist for so long. It is almost as

if the accounting profession has failed to theorise itself and as a result, is one of the few

professions that does not require work experience in undergraduate education.

The AICPA in the US has no requirement for a work placement prior to graduation.

The Institute of Chartered Accountants in Australia and CPA Australia are the two

accounting professional bodies that accredit accounting courses offered by higher

education providers in Australia. In order for the providers to understand what is

required of them, Guidelines to Professional Accreditation for Higher Degree

Programs is periodically issued with the latest being in 2009. In this document, it

clearly says that the providers are not ―confined to transferring a given body of technical

knowledge‖ (ICAA & CPA Australia, 2009, p. 3) and outline various other generic

skills that are to be implemented.

However, despite the calls from as far back as 1990 by the Accounting Education

Change Commission (AECC) that accounting education must change dramatically, this

has not occurred as much as it could have. Accountancy is a community of practice and

students need to be in a community of practice which embodies the basic tenants of

situated learning. However, none of the IFAC International Education Standards

(IAESB, 2009) discuss work experience placements/practica/internships prior to

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graduation. Their emphasis is on the three years of practical experience obtained after

graduation. In IAESB (2009, pp. 43-44) where pre-qualification education is minimally

discussed, there is only a faint mention of on-the-job training but there is no specific

mention of work experience placements/practica/internships prior to graduation. It is

understandable then that the requirements for accounting professional bodies like the

AICPA and the guidelines for accreditation by the Australian professional bodies do not

have one reference to a period of work placement by students. Despite the sociocultural

theories of learning that have been put forward since 1990, a period of work experience

is not a requirement for graduates to enter the Accountancy profession. It is not even

mentioned as desirable that universities should offer it.

As has been previously discussed, Lave and Wenger (1991) place great importance on

newcomers having access to the community of practice. The governing bodies of

professions like medicine, nursing, dentistry, pharmacy, teaching, and engineering

would never agree to accreditation without any practical experience for undergraduates.

It seems implausible. And yet this is what is happening in accounting education. By

not making a period of accounting work experience compulsory, this is a form of denial

of access. In these other professions, there is a culture of involving students as

newcomers into their community of practice. This is not part of the culture of

accounting organisations, not because they may not want to be involved, but simply

because they have never been asked. There is no obligation for them to do so which

results in a lack of opportunity for accounting students to participate. It is time the

accounting profession acted to overcome this situation. The continuing cycle of

accounting students not being given the opportunity to participate in work experience

placements, like most other professions, must change.

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Chapter 9: Analysis and Conclusions 303

This research has shown the benefits in student learning that come from a work

placement and provides the grounds for advancing the view that student experience in

both zones is important. The new model of accounting should therefore move to that

shown in Figure 9.1 where learning in Zone 2 complements learning in Zone 1.

Figure 9.1 The New Model of Accounting Education - Two Zones of Student Learning

involved in Pre-Graduation Preparation for the Accountancy Profession

This research has established the theoretical base for a paradigm shift within the

accounting profession to acknowledge work placements to be a major form of learning

and begin moves to make this form of learning mainstream. It would be different if the

profession had tried this before, debated it, researched it and said no. But the

accounting profession has done none of this. Our profession has not theorised itself in

relation to sociocultural learning theory.

Zone 2

Learning at the

Workplace

Pre-Graduation

Preparation for the

Accounting Profession

Zone 1

Learning at University

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304

Changing the culture will not be easy. Pressure must be exerted on IFAC to change the

education standards so that all professional bodies begin to accept that work placements

prior to graduation should be occurring, their use in accounting curriculums should be

encouraged, the impediments to its growth diminished, and the mandatory change

slowly made. It may take 10 to 15 years to occur.

If every university started a small program and grew the program over time, then

obstacles would be overcome and the path to general implementation would be made

easier. For a university, a commitment to a work placement involves allocating enough

resources, particularly in the form of staff time, to set up and supervise the program. By

moving towards a model of students obtaining credit for attending the work placement,

the normal funding for a unit applies. At QUT, the program began small but in the last

two years, offerings have been made for not only 12 credit point work placements in the

June/July period but also a 12 and 24 credit point offering in the November/December

period. This will bring about growth in the number of students benefiting from the

program.

However, the key to the success of this model lies with the employers. They are the

ones who must give up the time to allow the students access to their work places. The

graduates were very strong in voicing their opinion about confirming both positively

and negatively their career choice through the work placement. Consider the comments

made by this graduate.

We had, I think 20 people start at the beginning of the year. We‟ve got 10 of

those originals left. They just decided a few months in or a few weeks in, I

don‟t like this and I think, oh, our firm just spent all this money recruiting

you and then you turn around and say, no I don‟t like accounting. I was like

if only you‟d done work experience then you would have known earlier that

no, I don‟t like accounting this much. I can‟t handle the hours or I can‟t

handle looking at all these numbers day in and day out. I guess you kind of

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Chapter 9: Analysis and Conclusions 305

see it kind of wasted their time and my company‟s time and even being at

uni, like they could have realised shortly into being at uni, oh I don‟t really

like this, I do want to go teaching or I want to go do science or whatever.

(Graduate 10)

If attrition rates are anything like the example above, it is in the best interests of the

employers to embrace work placements. They would then be aware that graduates who

have done a work placement know that they want to do accounting and also know what

area of accounting they would prefer to be employed in: public accounting, commercial

accounting, non-profit accounting, superannuation, IT and accounting, and insolvency.

The employers must be consulted, engaged, and encouraged to be involved.

The debate about the future of situated learning in accounting education must begin in

earnest. This study has shown that a 2.5 week (100 hour) work placement has been

successful. It has affirmed the sociocultural theories of learning, especially the Lave

and Wenger (1991) concept of situated learning involving legitimate peripheral

participation. This research has established the theoretical base for a paradigm shift for

the accounting profession to acknowledge work placements as a major form of learning.

On this basis, the model of accounting education should change so that the learning in

Zone 2 complements the learning in Zone 1. A concerted effort to bring about the third

wave of situated learning in accounting education should begin immediately.

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306

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Wenger, E., McDermott, R., & Snyder, W. (2002). Cultivating communities of practice: A

guide to managing knowledge. Boston: Harvard Business School Press.

Wenger, E., & Snyder, W. (2000, Jan-Feb). Communities of practice: The organizational

frontier. Harvard Business Review, 139-145.

Wertsch, J., & Stone, C. (1985). The concept of internalization in Vygotsky‘s account of

the genesis of higher mental functions. In J. Wertsch (Ed.), Culture, communication,

and cognition: Vygotskian perspectives (pp. 162-182). New York: Cambridge

University Press.

Wood, D., Bruner, J., & Ross, G. (1976). The role of tutoring in problem solving. Journal

of Child Psychology and Psychiatry, 17(2), 89-100.

Wynn-Williams, K., Whiting, R., & Adler, R. (2008). The influence of business case

studies on learning styles: An empirical investigation. Accounting Education, 17(2),

113-128.

Yin, R. K. (2003a). Case study research: Design and methods. Thousand Oaks, CA: Sage.

Yin, R. K. (2003b). Applications of case study research. Newbury Park, CA: Sage.

Zeff, S. (1989). Recent trends in accounting education and research in the US: Some

applications for UK academics. British Accounting Review, 21, 159-176.

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Appendices 317

APPENDICES

Appendix A

Generic skills

Institute of Chartered Accountants in Australia and CPA Australia 2009

Professional Accreditation Guidelines for Higher Education Programs p11

Major Skills Category

Sub-category Specific skills

Cognitive skills Routine skill Particularly:

> report and essay writing

> computer literacy

Analytic/design skills

Particularly the ability to:

> identify, find, evaluate, organise and manage information and evidence

> initiate and conduct research

> analyse, reason logically and conceptualise issues

> solve problems and construct arguments

> interpret data and reports

> engage in ethical reasoning

Appreciative skills

Particularly the ability to:

> receive, evaluate and react to new ideas

> adapt and respond positively to challenges

> make judgements derived from one's own value framework

> think and act critically

> know what questions to ask

> engage in lifelong learning

> recognise one's own strengths and limitations

> appreciate ethical dimensions of situations

> apply disciplinary and multi-disciplinary perspectives

> appreciate processes of professional adaptation and behaviour

Behavioural skills Personal skills Particularly the ability to:

> be flexible in new/different situations

> act strategically

> think and act independently

> be focused on outcomes

> tolerate ambiguity

> think creatively

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Interpersonal skills

Particularly the ability to:

> listen effectively

> present. discuss and defend views

> transfer and receive knowledge

> negotiate with people from different backgrounds and with different

value systems

> understand group dynamics

> collaborate with colleagues

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Appendices 319

Appendix B

Queensland University of Technology

Accountancy

Workplace Learning Experience

Program

25 June – 11 July 2008

Student Manual

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Aims and objectives

The School of Accountancy is endeavouring to prepare students for the business world

by providing real contact with business. The aim of this program is to foster learning

through work related experience.

This program will give students the opportunity to experience the work that is

performed by accountants and will enable them to more effectively learn and practice

accounting knowledge and graduate capabilities.

On completion of this program, you should be able to:

bring a sense of realism to the concepts being taught in face-to-face teaching

appreciate the importance of graduate capabilities (such as problem solving,

decision making, communication, working in teams, information and technology

literacy) in the accounting workplace

reflect critically on your practices in preparation for employment

appreciate the culture, values and norms that are part of being a professional

accountant in an accounting workplace

Orientation Briefing

An orientation briefing will take place on Thursday 5 June 2008 commencing at 9.30am at

your employer‘s workplace. The briefing should last approximately 2 hours. It is

recommended that you be given two ―buddies‖ – one accountant and one office staff

member. This will enable you to obtain different perspectives of the workplace. These do

not have to be the same people for the whole 2.5 weeks.

The orientation provides the opportunity to meet the various parties who are involved in

the program. The employers have been asked to outline:

the objective of the organisation and the organisational structure

policies relating to the starting and finishing time of each day, dress standards,

use of computers and confidentiality of client material

where you will be located and how you can be contacted

who the ―buddies‖ will be and the various roles they will provide

the types of activities you may be involved in. This is important as you should

feel comfortable in doing these activities, especially in the early stages of the

program.

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Appendices 321

Timetable of Events - 2008

May Interview with Workplace Learning

Experience Coordinator

Thursday 29 May Meeting outlining the full nature of the

program

Thursday 5 June 2 hour visit to employer – 9.30 to 11.30

am

Wednesday 25 June to Friday 11 July Attend workplace

Friday 11 July

Collect photocopy of Supervisor‘s Report

before leaving workplace

Tuesday 29 July Submission of Final Report

August Presentations (if doing AYB338)

September Collect Certificate of Participation (if not

doing AYB338)

Dress

You will be working in a professional organisation so please dress in an appropriate

manner. At the briefing orientation, see what the normal dress standards are and try to

match these as much as you can. Your buddy will also be able to help.

Client Confidentiality

It is imperative that you adhere to the confidentiality of client information. It has been

recommended that you sign an appropriate document so that you are aware of this

responsibility.

Workplace Learning Experience

The Workplace Learning Experience will commence on Wednesday 25 June and finish

on Friday 11 July 2008.

Essentially, the program will consist of three major parts – performance of tasks,

observations, and discussions. The objective is to give you a varied experience.

1. Performance of Accounting Tasks

You will be asked to perform tasks that you feel comfortable with. These might include

performing accounting procedures such as a bank reconciliation, using an accounting

package, building a spreadsheet model, completing end of month procedures or tax

return completion.

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In order to gain as much experience as possible, you should be involved in:

problem solving and to a lesser extent decision making

solving problems as part of a team

some form of oral communication

some form of written communication

active listening

using technology.

When considering the task you are to perform, the following model will be used as a

guide by your employer:

Establishing

- what has to be done?

- when does it have to be completed?

- who else is involved?

- what resources are needed?

- what will be the performance criteria?

Performing

- what steps are necessary to carry out the task?

- when is the deadline?

- who will help if there is a difficulty?

Reflecting

- who gives the feedback to the student?

- what form will the feedback take (oral or written)?

- how will this help the assessment of your strengths and weaknesses?

When you are reflecting on the task, you will obviously concentrate on how the task

was carried out and whether it was successfully completed. You should consider:

- did I complete the task on time?

- was the outcome successful?

- is there anything I would do differently next time?

You should also take a wider view to see what ―incidental learning‖ took place:

- what critical thinking occurred? Because of uncertainty, I had to make

judgements. How did I go about making those judgements?

- what creative thinking occurred? Did I have to come up with something

new, did I have to prepare written communication, did I have to create a

presentation?

- did I have to find information through looking up books, electronic data

bases, search the web, ask a client a question?

- did I use a word processor, spreadsheet, data base, web browser, accounting

package, auditing package etc. in performing the task?

- did I have to communicate orally or in writing?

- did I work in a team or with others? Was there any conflict? Who lead the

team? Did I do any leading? What contribution did I make to the team?

- did I have to listen carefully to what was being said? Did I ask questions in

order to clarify my understanding of the problem?

- was there any ethical dilemma?

An explanation of these graduate capabilities is given at the back of this booklet.

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2. Observations

A great deal of learning can be achieved by observation. These may be observations of

accountants performing activities or simply observing incidents that occur within the

workplace. You may observe interviews with clients, team meetings, the accountant

performing a particular task – anything you feel may be worthwhile. Observations are

particularly important with regards oral communication and so you should take every

opportunity to observe this skill.

While observing, you should record the following:

what did I see?

where does it fit into the overall nature of accounting – tax, auditing, law,

financial accounting, managerial accounting, accounting information systems?

was it multidisciplinary involving marketing, operations, management, human

resources

what questions were asked?

what was the outcome?

There are many ways of recording observations. Some of the general principles that

should be used include:

maintaining confidentiality as much as possible. Rather than using names, use

codes such as A for accountant, C for client, S for self etc.

recording only data without making inferences. Write down exactly what

happened without you making a judgement or looking for a reason or cause. For

example, record ―A asked a question and C responded in an angry manner‖ rather

than ―A asked a question which was very insensitive and C became very angry

and responded accordingly‖

discussing your observations with your buddy. Try to ask your buddy to explain

why they did things without making them feel as if they have to justify their

actions. Always concentrate on specifics rather than broad generalities.

3. Discussions

These provide the opportunity for both you and the employer to discuss various

matters and can be either formal or informal. These discussions can occur at various

times throughout the two week period and can relate to:

observations

elements of content that are topical and which the firm may be working on

procedures as to how the firm deals with new clients

how accountants know what questions to ask of clients. When solving a

problem in a textbook, everything that matters is given. How do you know what

question to ask in order to solve the problem?

areas of concern to the student

broad questions relating to the profession of accounting including:

- ethical matters such as in your career, what ethical dilemmas have

you had to deal with?

- is ethics a major part of being a professional?

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- can you remember the most surprising thing about starting work as

an accountant. Given the benefit of hindsight, what advice would

you give to a beginning accountant?

- professionals make decisions within very tight time frames. How do

you ensure quality of the final outcome? How do you manage risk?

- what makes accounting a profession?

Collection of Resources

You should try and collect as many resources as you possibly can. Please ask your

employer to guide you as to what is suitable for you to take away. This could include

brochures and pamphlets, samples of documents, work practices, newsletters, manuals,

financial statements, reports, samples of letters used, spreadsheet models etc. Please be

very open with your employer in this regard as it is very important that they respect

client confidentiality. You may be able to white out the names of clients and still be

able to have a copy to keep.

Reference material

You may find it useful to take some textbooks and other reference material with you to

the workplace. This will aid you if you have to look up content.

Student Journal

At the end of each day, you are required to complete a journal relating to the

experiences you have had during the day. A copy of the Journal is shown at the back of

this booklet.

These journals should be completed to ensure you have a record of what you did and

what you learned.

Supervisor’s Report

At the end of the program, your workplace learning supervisor will be asked to

complete a report. This is very much an attempt to give you feedback on how you

preformed over the two and a half week period. The report is shown at the back of this

booklet. It should be completed on the last day of the program (11 July) and will be

signed by you and the supervisor. You will be given a copy of the report.

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Appendices 325

Final Report

You are required to prepare a final report which is due on Tuesday 29 July 2008. This

report will include:

Your reflective journal for each day

At the end of each day, you are required to complete a journal

relating to the experiences you have had during that day.

Requirements are set out in the journal on page 9.

Include this as Appendix A at the back of your report

Collection of resources. Include any relevant resources collected at the

workplace as Appendix B at the back of your report

A copy of the Supervisor‘s Report

Summary of your reflections based on each of the categories in the

journal

the content knowledge you used and learned

the tasks you were asked to perform

the oral and written communication you performed

what research skills, computers and business software you used

what experience you had working with others and as a team

what are your strengths and weaknesses

any other experiences you had relating to ethics, work practices

and understanding the nature of the accounting profession

A copy of your entries into the Student Portfolio in QUT Virtual

A discussion about the experiences that you found the most rewarding

part of the program

A discussion about the experience that you found the least rewarding part

of the program

One of the aims is to bring a sense of realism to your learning of the

discipline of accounting and related fields. What were the

areas of discipline knowledge that the experience improved

your understanding and how the experience improved your

understanding?

Was the program worthwhile? Why?

Workplace Learning Experience Program Coordinator

The coordinator of the program is:

Trevor Stanley

School of Accountancy

QUT, Gardens Point

2 George St

BRISBANE Q 4000

Phone: 3138 5291

Fax: 3138 1812

Email: [email protected]

If you have any problems, please do not hesitate to contact me. If I have not heard from

you in the first three days of the program, then I will assume that everything is going

well.

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Graduate Capabilities/Generic Skills

When you are performing a task, you should not just be concentrating on the task itself

in terms of the discipline knowledge you are applying. There will probably be a series

of graduate capabilities that are applicable to all tasks. Some of these graduate

capabilities that are applicable to this workplace learning experience program include:

Problem Solving, Decision Making and Reasoning

Apply analytical, critical, creative and reflective thinking processes to problem

solving and decision making in an accounting context.

Apply disciplinary and multi-disciplinary perspectives to problem solving.

Develop an ability to assess and manage risk.

The following diagram shows the components that make up each type of thinking:

These higher level thinking skills are applied in problem solving and decision making.

The traditional rational model of problem solving and decision making involves six

steps:

1. Defining the problem and establishing goal/s;

2. Identifying relevant facts, figures and issues;

3. Developing options by researching and engaging analytical, critical, and creative

thinking;

4. Choosing the best solution to the problem/making a decision;

5. Implementing the solution/decision;

6. Monitoring and evaluating the implementation.

However, this model is an ideal one – it assumes that all alternatives and consequences

can be known; that preferences are clear, constant and stable; that there are no time or

cost constraints; and that the final choice will maximise economic payoff. If we

acknowledge these constraints, it is a valuable model.

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Appendices 327

Communication

Articulate ideas succinctly and with clarity through appropriate media.

Employ effective oral, written and interpersonal communication skills

appropriate to context.

Information and Technology Literacy

Effectively utilise library and other sources to gather and evaluate relevant

information.

Competently use computer and communication technology.

Demonstrate proficiency in the use of current business software.

Autonomous and Collaborative Ability

Recognise own strengths and limitations.

Demonstrate enthusiasm, maturity, initiative, and self-confidence as well as

being adaptable and flexible.

Accept responsibilities and obligations.

Manage time and prioritise activities.

Critically reflect by regularly monitoring own progress in performance.

Participate as a cooperative, responsive, productive, team member.

Ethical, Social and Global Perspective

Value and promote truth, accuracy, honesty, accountability and ethical

standards.

Abide by the accounting profession's Code of Professional Conduct or

equivalent standards.

Appreciate diversity and in particular social, cultural and political differences.

Develop an ability to consider issues from a global perspective.

Possess a sense of community and professional responsibility.

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Accounting Workplace Learning Experience Journal - Observation,

Performance and Reflection

Date: ……………………………….

Dis

Discipline Knowledge

(Knowledge of content relating to financial accounting, managerial accounting, computerised

accounting, auditing, business law, taxation law and other disciplines. Apply appropriate discipline

knowledge to practical situations)

Performance of Tasks

(Establishing what has to be done, steps necessary to carry out the task, completion on time, success of

outcome. Also critical and creative thinking, problem solving, decision making, managing risk)

Communication

(Oral, written, presentations, listening, negotiating, interviewing)

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Appendices 329

Information and Technology Literacy

(Research skills to gather and evaluate relevant information, use of computer and communication

technology and current business software)

Working with Others/Working in a Team

(Cooperative, responsive, productive, show leadership, manage conflict)

Self

(Strengths, initiative, enthusiasm, motivation, confidence, responsibility, flexibility, punctuality, time

management, limitations/weaknesses)

Other

(Work practices, ethics, values)

Reflection on the Day

What did I observe? What did I learn? Is the practice different from the theory?

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Student‘s Last Name ………………………….…….. Other Names

……………………………………………….

Student Number ………………………………….

Attended from …………...…….. to …………………. Number of days absent ……..…

Name of Organisation ………………………………………………………………

Supervisor‘s Name …………………………………………….. Position…………………………………..

Comments

Discipline Knowledge

Knowledge of content

Apply appropriate discipline

knowledge to practical

situations

Performance of Tasks

Tasks completed on time using

appropriate problem solving

and decision making techniques

in conjunction with critical

thinking

Success of outcomes

Communication

Oral, Written

Working with others

Cooperative, Responsive

Productive

Professionalism

Initiative, Enthusiasm,

Confidence

General Comments

Overall Result Satisfactory Unsatisfactory

Supervisor‘s Signature ……………………………. Student‘s Signature ……………..…………. Date

…………

Please photocopy, give a copy to the student, and forward a copy by 16 July to:

Trevor Stanley, School of Accountancy, QUT, 2 George St, BRISBANE 4000

Accountancy Workplace Learning Experience

Supervisor’s Report

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Appendices 331

Appendix C

Queensland University of Technology

Accountancy

Workplace Learning Experience

Program

25 June – 11 July 2008

Workplace Supervisor’s Manual

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332

Accountancy Workplace Learning Experience Program

Aims and objectives

The School of Accountancy is endeavouring to prepare students for the business world

by providing real contact with business. The aim of this program is to foster learning

through work related experience.

This program will give students the opportunity to experience the work that is

performed by accountants and will enable them to more effectively learn and practice

accounting knowledge and graduate capabilities.

On completion of this program, students should be able to:

bring a sense of realism to the concepts being taught in face-to-face teaching

appreciate the importance of graduate capabilities (such as problem solving,

decision making, communication, working in teams, information and technology

literacy) in the accounting workplace

reflect critically on their practices in preparation for employment

appreciate the culture, values and norms that are part of being a professional

accountant in an accounting workplace

Orientation Briefing

An orientation briefing with your students will take place on Thursday 5 June 2008

commencing at 9.30am at your workplace. The briefing should last approximately 2 hours

and can be as formal or informal as you like. It is recommended that the students be given

two ―buddies‖ – one accountant and one office staff member. This will enable the students

to obtain different perspectives of the workplace. These do not have to be the same people

for the whole 2.5 weeks.

The orientation provides the opportunity to meet the various parties who are involved in

the program. Could you also please outline:

the objective of the organisation and the organisational structure

your policies relating to the starting and finishing time of each day, dress

standards, use of computers and confidentiality of client material

where the students will be located and how they can be contacted

who the ―buddies‖ will be and the various roles they will provide

the types of activities the students may be involved in. This is important as the

student should feel comfortable in doing these activities, especially in the early

stages of the program.

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Appendices 333

Timetable of Events - 2008

Thursday 5 June 2 hour visit by student/s – 9.30 to 11.30

am

Wednesday 25 June to Friday 11 July Student/s attend workplace

By Wednesday 2 July

Contact Trevor Stanley if you think

student is Unsatisfactory

Friday 11 July

Finalise Supervisor‘s Report, sign it,

obtain student signature, give a copy to

student before they leave workplace, and

send Report to Trevor Stanley

Wednesday 16 July Trevor Stanley should have received

Supervisor‘s Report for each student

Workplace Learning Experience

The Workplace Learning Experience will commence on Wednesday 25 June and finish

on Friday 11 July 2008.

Essentially, the program will consist of three major parts – performance of tasks,

observations, and discussions. The objective is to give the students a varied experience.

The emphasis should be on participating in activities, as it is through doing and practice

that a student learns the most. However, the other two are also important elements.

1. Performance of Accounting Tasks

It is most important that the tasks you set the student are related to accounting.

They want to feel as if they are doing accounting work for the whole 2.5 weeks and

not just filling in time. Use your judgement to determine the types of accounting tasks

and experiences you think the student is capable of performing. The student should feel

comfortable about their ability to complete the task accurately and on time. The tasks to

be performed should therefore be negotiated. Some students will revel in being asked to

perform a difficult task. Others will not. The whole objective is to create an

environment in which the student learns and so some careful supervision may be

required.

In order to gain as much experience as possible, try to involve the students in:

problem solving and to a lesser extent decision making

solving problems as part of a team

some form of oral communication

some form of written communication

active listening

using technology.

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334

Please explain to students the relevant accounting concepts and procedures that relate to

the task they are asked to perform. Don‘t presuppose a high level of knowledge. The

students will be trying to put things into context and the basic content relating to the

task may have been learned years earlier in previous subjects.

When considering the task for the student, the following model can be used as a guide:

Establishing

- what has to be done?

- when does it have to be completed?

- who else is involved?

- what resources are needed?

- what will be the performance criteria?

Performing

- what steps are necessary to carry out the task?

- when is the deadline?

- who will help if there is a difficulty?

Reflecting

- who gives the feedback to the student?

- what form will the feedback take (oral or written)?

- how will this help the assessment of student‘s strengths and weaknesses?

When reflecting on the task, the students will obviously concentrate on how the task

was carried out and whether it was successfully completed. They will be asked to

consider:

- did I complete the task on time?

- was the outcome successful?

- is there anything I would do differently next time?

They will also be asked to take a wider view to see what ―incidental learning‖ took

place:

- what critical thinking occurred? Because of uncertainty, I had to make

judgements. How did I go about making those judgements?

- what creative thinking occurred? Did I have to come up with something

new, did I have to prepare written communication, did I have to create a

presentation?

- did I have to find information through looking up books, electronic data

bases, search the web, ask a client a question?

- did I use a word processor, spreadsheet, data base, web browser, accounting

package, auditing package etc. in performing the task?

- did I have to communicate orally or in writing?

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Appendices 335

- did I work in a team or with others? Was there any conflict? Who lead the

team? Did I do any leading? What contribution did I make to the team?

- did I have to listen carefully to what was being said? Did I ask questions in

order to clarify my understanding of the problem?

- was there any ethical dilemma?

2. Observations

A great deal of learning can be achieved by student observations. These may be

observations of accountants performing activities or simply observing incidents that

occur within the workplace. You may allow them to observe interviews with clients,

team meetings, the accountant performing a particular task – anything you feel may be

worthwhile. Observations are particularly important with regards oral communication

and therefore as many opportunities as possible should be given to students to observe

this skill.

While observing, students will be asked to record the following:

what did you see?

where does it fit into the overall nature of accounting – tax, auditing, law,

financial accounting, managerial accounting, accounting information systems?

was it multidisciplinary involving marketing, operations, management, human

resources

what questions were asked?

what was the outcome?

3. Discussions

These provide the opportunity for both student and employer to discuss various matters

and can be either formal or informal. These discussions can occur at various times

throughout the two week period and can relate to:

observations

elements of content that are topical and which the firm may be working on

procedures as to how the firm deals with new clients

how accountants know what questions to ask of clients. When solving a

problem in a textbook, everything that matters is given. How do you know what

question to ask in order to solve the problem?

areas of concern to the student

broad questions relating to the profession of accounting including:

- ethical matters such as in your career, what ethical dilemmas have you

had to deal with?

- is ethics a major part of being a professional?

- can you remember the most surprising thing about starting work as an

accountant. Given the benefit of hindsight, what advice would you

give to a beginning accountant?

- professionals make decisions within very tight time frames. How do

you ensure quality of the final outcome? How do you manage risk?

- what makes accounting a profession?

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336

Client Confidentiality

It is imperative that students are made aware of the confidentiality of client information.

It is recommended that an appropriate document be completed and signed by the

student.

Collection of Resources

The students have been asked to collect as many resources as they possibly can. Please

give them guidance as to what is suitable for them to take away. This could include

brochures and pamphlets, samples of documents, work practices, newsletters, manuals,

financial statements, reports, samples of letters used, spreadsheet models etc.

I have asked the students to be very open with you in this regard as it is very important

that client confidentiality be respected. You may be able to white out the names of

clients and still be able to let them have a copy to keep.

Student Journal

At the end of each day, the student will be required to complete a journal relating to the

experiences they have had during the day. A copy of the Journal is shown at the back of

this booklet.

Supervisor’s Report

At the end of the program, the student‘s workplace learning supervisor will be asked to

complete a report. This is very much an attempt to give students feedback on how they

preformed over the two and a half week period. The report is shown at the back of this

booklet. It should be completed on the last day of the program (11 July) and will be

signed by both the supervisor and the student. Please photocopy the report, give a copy

to the student, and forward a copy to Trevor Stanley, the Workplace Learning

Experience Program Coordinator at the address shown below.

If you feel that the student is performing at an unsatisfactory level, could you please

contact me by Wednesday July 2.

Workplace Learning Experience Program Coordinator

The coordinator of the program is:

Trevor Stanley

School of Accountancy

QUT, Gardens Point

2 George St

BRISBANE Q 4000

Phone: 3138 5291

Fax: 3138 1812

Email: [email protected]

If you have any problems, please do not hesitate to contact me.

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Appendices 337

Accounting Workplace Learning Experience Journal - Observation,

Performance and Reflection (to be completed by students)

Date…………………………………….

Dis

Discipline Knowledge

(Knowledge of content relating to financial accounting, managerial accounting, computerised

accounting, auditing, business law, taxation law and other disciplines. Apply appropriate discipline

knowledge to practical situations)

Performance of Tasks

(Establishing what has to be done, steps necessary to carry out the task, completion on time, success of

outcome. Also critical and creative thinking, problem solving, decision making, managing risk)

Communication

(Oral, written, presentations, listening, negotiating, interviewing)

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338

Information and Technology Literacy

(Research skills to gather and evaluate relevant information, use of computer and communication

technology and current business software)

Working with Others/Working in a Team

(Cooperative, responsive, productive, show leadership, manage conflict)

Self

(Strengths, initiative, enthusiasm, motivation, confidence, responsibility, flexibility, punctuality, time

management, limitations/weaknesses)

Other

(Work practices, ethics, values)

Reflection on the Day

What did I observe? What did I learn? Is the practice different from the theory?

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Appendices 339

Student‘s Last Name ………………………….…….. Other Names ……………………………………………….

Student Number ………………………………….

Attended from …………...…….. to …………………. Number of days absent ……..…

Name of Organisation ………………………………………………………………

Supervisor‘s Name …………………………………………….. Position…………………………………..

Comments

Discipline Knowledge

Knowledge of content

Apply appropriate discipline

knowledge to practical

situations

Performance of Tasks

Tasks completed on time using

appropriate problem solving

and decision making techniques

in conjunction with critical

thinking

Success of outcomes

Communication

Oral, Written

Working with others

Cooperative, Responsive

Productive

Professionalism

Initiative, Enthusiasm,

Confidence

General Comments

Overall Result Satisfactory Unsatisfactory

Supervisor‘s Signature ……………………………. Student‘s Signature ……………..…………. Date …………

Please photocopy, give a copy to the student, and forward a copy by 16 July to:

Trevor Stanley, School of Accountancy, QUT, 2 George St, BRISBANE 4000

Accountancy Workplace Learning Experience

Supervisor’s Report