Work-Integrated Learning in accountancy at Australian universities – forms, future role and challenges

ABSTRACT

This exploratory study seeks to obtain the views of strategic decision-makers surrounding the implementation of Work-Integrated Learning (WIL) Accountancy programs in Australian universities. Using an online questionnaire with mainly open-ended questions, the results showed most respondents perceived WIL programs as important and should be offered and assessed. Work placements and internships were the prominent forms of WIL; and WIL programs were of varying length but typically long, elective, unpaid, in the middle and/or end of the course/degree, assessed, with students awarded grades and credit points. The most challenging issues identified were the difficulty of finding placements and the resourcing implications. The contributions of the study relate to highlighting the various models of accountancy WIL actually implemented and providing empirical evidence on the challenges faced. Since WIL is perceived as important for the future and should be included in degree courses, the proposed future research could help overcome these challenges.

KEYWORDS:

• Accounting education
• professional education
• Work-Integrated Learning (WIL)
• work placements
• internships

Acknowledgments

The authors greatly appreciate the comments and suggestions provided by three anonymous reviewers, and Barbara Flood, senior associate editor, Accounting Education.

Disclosure statement

No potential conflict of interest was reported by the authors.

Notes

1. The ICAA changed its name to Chartered Accountants Australia and New Zealand (CA ANZ) in 2014.

2. WIL formats include professional work placements, internships, practicum, field/clinical placements, co-operative education, service learning, community projects, industry projects, work-based projects, fieldwork, site visits, field observations and shadowing (CPA Australia & ICAA, 2012).

3. The terms ‘accounting’ and ‘accountancy’ can generally be used interchangeably. However, to emphasise that this study is about the professional orientation of the working world, the term ‘accountancy’ was used. ‘Accountancy’ has a wider perspective and generally includes the disciplines of financial and management accounting, tax and corporate law, accounting information systems and auditing. Throughout this paper, ‘accountancy’ will be used when referring to all aspects of the study including the research questions, respondents, the wording of the questions in the questionnaire and the findings; and ‘accounting’ will be used for all other contexts.

4. Ideally, interviews could have been conducted. However, this was dismissed due to time and cost constraints of conducting a possible 39 interviews throughout Australia. The authors felt the same data could be validly collected via an email questionnaire.

5. Group of Eight (Go8) – Australian National University, Monash University, The University of Adelaide, The University of Melbourne, The University of New South Wales, The University of Queensland, The University of Sydney, The University of Western Australia.

Australian Technology Network of Universities (ATNU) – Curtin University of Technology, Queensland University of Technology, RMIT University, University of South Australia, University of Technology Sydney.

Innovative Research Universities of Australia (IRUA) – Charles Darwin University, Flinders University, Griffith University, James Cook University, La Trobe University, Murdoch University, The University of Newcastle.

Regional Universities Network (RUN) – Central Queensland University, Southern Cross University, University of Ballarat (renamed to Federation University in 2013), University of New England, University of Southern Queensland, University of the Sunshine Coast.

Other Universities – Australian Catholic University, Bond University, Charles Sturt University, Deakin University, Edith Cowan University, Macquarie University, Swinburne University of Technology, University of Canberra, University of Notre Dame Australia, University of Tasmania, University of Western Sydney, University of Wollongong, and Victoria University.

MCD University of Divinity was deleted from the university list as it does not offer an accountancy degree. This university was not included in the study.

Source: Norton (2013) Mapping Australian higher education.

6. The details of each section are:

Background Information. Questions enquire about the position of the respondent, the name of the respondent's university, and whether the respondent agrees to reveal the name of the university due to confidentiality/anonymity.

General Questions. Questions 1–2 address the perceptions of respondents about selected issues relating to the value and importance of a WIL program. Question 3 sought respondent's perceptions about whether WIL should be compulsory or an elective. Question 4 examined how respondents perceive the assessment method of a WIL program. Question 5 surveyed the perceptions of respondents on the timing of a WIL program. These are general perceptions about WIL regardless of whether universities have a WIL program or not. Question 6 is a diagnostic question that asks respondents whether they have a WIL in Accountancy program.

Questions for Universities without a WIL in Accountancy Program. Question 7 is a ranking question and addresses issues relating to challenges respondents perceive to be the most important reasons for not implementing WIL in their Accountancy degree. Question 8 invited open-ended responses to explore further explanations for the top three selected challenges.

Questions for Universities with a WIL in Accountancy Program. Questions 9–11 address issues regarding WIL implementation for up to three selected types of WIL programs. Issues include timing, length, assessment method, structure, student and employer participation rates, and challenges faced while implementing the programs.

Question 12 seeks any other comments from respondents.

7. The titles of these respondents were Associate Head of School – Commerce, Acting Head of School of Information Systems & Accounting, Deputy Head of School, Faculty Work Integrated Learning Coordinator, Course Co-Ordinator (Accounting) and Lecturer in Accounting. A decision had to be made about including the last respondent as prima face it appeared this person was not in a senior role. This data was included as the School offered WIL; the authors felt the types of WIL should be reported; and as the email was sent to the Head of School, this person responded as an authorised proxy.

8. A 7-1 grading system grades students as 7-High Distinction, 6-Distinction, 5-Credit, 4-Pass, 3-Marginal Pass or Marginal Fail (depending on university policy), 2-Fail, 1-Low Fail.