Balancing the vocational and academic dimensions of accounting education: the case for a core curriculum

Abstract

Knowledge is a defining characteristic of professions but, given the ever‐increasing knowledge base, curricula in professional disciplines are becoming overcrowded. This paper discusses propositional/declarative knowledge in relation to the accounting knowledge base. Historically, professional areas such as medicine, law and accountancy have expanded their curriculum to encompass new areas. However, core curricula have been introduced recently in medicine and law to provide space for the development of wider skills, to equip students for lifelong learning and to enable them to tailor their study in line with interests, aptitudes and career intentions. These core curricula are examined in order to assess the arguments for and against a core curriculum for accounting. The paper concludes that the introduction of core curricula in undergraduate accounting education could address the problem of the increasing knowledge base while providing breadth, opportunities for developing interpersonal skills and allowing students to tailor their degrees. In this way, the vocational and academic aspects of undergraduate accounting education could be balanced more effectively.

Acknowledgements

The authors would like to express thanks to the Institute of Chartered Accountants of Scotland for providing financial support for this project.