The expectations gap and the Australian accounting profession

Article Abstract:

A so-called expectations gap can be said to exist for the Australian accounting profession. That terminology is used to refer to dissatisfaction with the performance of accountants and auditors. Responses of the Australian accounting profession to criticisms coming from the many corporate collapses, 1960-89, can be considered from the perspective of an expectations gap. The responses were most constructive during the 1960s. In the 1970s and 1980s there was essentially no response, although there were variations in the way that was expressed. Since World War II there has been little change in the expectations gap.

Evaluation

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Staff and student perceptions of academic misconduct: a survey of academic staff and students in Scotland

Article Abstract:

A study of students and staff in Scottish universities revealed that accounting students cheat in their work more than staff realized. Students cheat because of fear of failure and to help other students. A stressful environment may be the cause. Staff should realize that ethical behavior of accounting professionals is established during training as students.

Surveys, Cheating (Education)

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The education of accountants - a comment

Article Abstract:

The author supports more stringent requirements for accounting education, including a four year undergraduate program that includes studies in the business and science disciplines. Alternatives to this proposal are transferring accounting to a graduate school, or creating a double degree teaming accounting with business.

Australia, Product standards, safety, & recalls, Government domestic functions, Accounting Methods, Standards, Education, Social policy, Accountants, Degrees, Academic, Academic degrees, Education policy

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