Dwelling in the tents of wickedness: the future of accounting education

Article Abstract:

The Institute of Chartered Accountants of Scotland's (ICAS) current system of education and training requirements is inadequate for it allows graduates with non-accounting backgrounds to gain a qualification with only 13 weeks of studying of accounting subjects. This practice subtracts from the professionalism of the accounting profession. A fast-track to accounting qualification for non-accounting graduates is not an adequate response to the profession's need to recruit non-accounting graduates. The ICAS currently is trying to get universities to improve accounting education, but encouraging the use of a qualification fast-track may potentially damage overall academic and professional accounting standards. Universities should arrange undergraduate courses that would allow non-accounting graduates to attend selected courses and collect credits for an accounting undergraduate degree.

Analysis, Social policy, Business education, Institute of Chartered Accountants of Scotland

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The CA in the 1990s - An Invitation to Readers

Article Abstract:

Niall Lothian is beginning a research study on accounting education for the Education Policy Committee of the Institute of Chartered Accountants of Scotland. The purpose is to update policy to reflect the pace of political change and to seek to involve educators, members of the Institute as well as the policy-writers in its design. The method used will be to contact a small sample of each group for an interview as opposed to a questionnaire. An attempt is being made to involve all facets of the economy. Opinions from other interested members would be welcomed.

Research, Professional associations, Trade associations, Trade and Professional Associations

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Bak to Skule

Article Abstract:

Education of the chartered accountant has changed immensely over decades. In the past, much factual, irrelevant information was memorized. At present, the topics covered reflect current trends such as technology and management accounting, but are based on the hands-on, response-oriented type of approach. This leaves the earlier educated accountant at a loss. One fact seems evident - that in a few decades the present training system will seem likewise outmoded and irrelevant.

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