Bologna and Beyond: A Comparative Study Focused on UK and Spanish Accounting Education

Abstract

The Bologna Process is fostering a change in higher education systems in order to attain the objectives of educational convergence, comparability and mobility of students and academics. As a consequence, the structure of degrees, syllabuses, pedagogy and evaluation and assessment systems (for students, teaching staff and programmes) must be revised. The present paper presents a comparative analysis from an accounting education perspective of the educational context in the United Kingdom (UK) and Spain identifying differences in their institutional characteristics, culture, etc. This paper evidences that a comparative analysis of the conditioning factors of the change will be necessary to facilitate any implementation.

Notes

1. These Royal Decrees are discussed in the next subsection.

2. If students are Diplomado and wish to continue their studies in the same speciality, they have to complete only two years of study to obtain the degree of Licenciado.

3. In Accounting, the most influential professional bodies are: Chartered Institute of Accountants in England and Wales (ICAEW); Chartered Institute of Management Accountants (CIMA); Association of Chartered Certified Accountants (ACCA); Association of Corporate Treasurers; Association of Taxation Technicians; and Chartered Institute of Public Finance and Accountancy.

4. The authors have considered as a reference the education plan of Sheffield Hallam University (UK).

5. The authors have considered as a reference the syllabus of the University of Seville (Spain).

6. They are: Higher Education Funding Council for England; Higher Education Funding Council for Wales; Department for Employment and Learning; and Scottish Higher Education Funding Council.