Abstract

The accounting education change debate is not new. For as long as accounting programmes have been offered by higher education institutions, or by professional accounting bodies, their relevance and appropriateness have been questioned. The purpose of this chapter is to examine the case for change by reviewing, first, the common criticisms of accounting education put forward over the past 30 years and, second, the factors which are driving the change agenda and which are likely to shape accounting education in the future. The views of the accounting profession, which are influenced by the demands placed on accountants in the workplace, are examined and the perspectives of many educators, who seek to place the study of accounting in a broader context, are also considered.