Liberal Education – Perceptions of New Zealand Practicing Accountants
dc.contributor.author | Malthus, Sue | |
dc.contributor.author | Fowler, Carolyn | |
dc.date.accessioned | 2012-05-01T03:41:21Z | |
dc.date.accessioned | 2022-07-05T02:33:02Z | |
dc.date.available | 2012-05-01T03:41:21Z | |
dc.date.available | 2022-07-05T02:33:02Z | |
dc.date.copyright | 2005 | |
dc.date.issued | 2005 | |
dc.description.abstract | During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants. | en_NZ |
dc.format | en_NZ | |
dc.identifier.uri | https://ir.wgtn.ac.nz/handle/123456789/18652 | |
dc.language.iso | en_NZ | |
dc.publisher | Te Herenga Waka—Victoria University of Wellington | en_NZ |
dc.relation.ispartofseries | Working Paper | en_NZ |
dc.relation.ispartofseries | No. 19 | en_NZ |
dc.relation.uri | http://www.victoria.ac.nz/sacl/cagtr/working-papers/WP19.pdf | |
dc.subject | liberal | en_NZ |
dc.subject | accountants | en_NZ |
dc.subject | studies | en_NZ |
dc.title | Liberal Education – Perceptions of New Zealand Practicing Accountants | en_NZ |
dc.type | Text | en_NZ |
vuwschema.contributor.unit | Centre for Accounting, Governance and Taxation Research | en_NZ |
vuwschema.contributor.unit | School of Accounting and Commercial Law | en_NZ |
vuwschema.subject.anzsrcfor | 150199 Accounting, Auditing and Accountability not elsewhere classified | en_NZ |
vuwschema.subject.anzsrcforV2 | 350199 Accounting, auditing and accountability not elsewhere classified | en_NZ |
vuwschema.type.vuw | Working or Occasional Paper | en_NZ |