Creative accounting? The critical and creative voice of students

Abstract

University accounting education typically develops the technical skills that students require to enter into the world of commerce. However, in the context of the rapidly changing socioeconomic environment, and a proliferation of corporate and financial collapses, there have been calls for educators to provide a more contextual appreciation of accounting practice. The changing nature of work has also generated calls for the development of generic skills in students, such as creativity and critical thinking. We outline our efforts to offer third-year university students the opportunity to use creativity in response to their major assessment task. This task required students to explore the ethical dimension of a recent corporate collapse and present their understanding in a modality of their choice. Our analysis of the creative experience of students suggests that such a creative approach to assessment opens up possibilities for a transformative educational experience. While this article focuses on accountancy students, this type of assessment has potential application for other disciplines.

Keywords:

• Accounting education
• creativity
• assessment
• critical thinking

Disclosure statement

No potential conflict of interest was reported by the authors.