A Perspective of Management Accounting Education and Training in the UK

Author(s):  
JAKE CLARET
JRSM Open ◽  
2015 ◽  
Vol 6 (12) ◽  
pp. 205427041561630 ◽  
Author(s):  
Trevor Lambert ◽  
Fay Smith ◽  
Michael J Goldacre

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kelum Jayasinghe

Purpose This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist” foundation to guide active learning? Then, in which ways can management accounting educators use qualitative methods to facilitate “radical constructivist” education? Design/methodology/approach The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of “radical constructivism”, to engage students with “externalities” at the centre of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data. Findings The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mindsets of the management accounting students as it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) and educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles. Originality/value The paper provides proof of the ability of accounting educators, as change agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.


2000 ◽  
Vol 15 (2) ◽  
pp. 335-346 ◽  
Author(s):  
Michael W. Maher

This article examines the “journey” of management accounting education over the past 50 years, evaluates the state of the field today, and presents my personal observations about teaching approaches. I observe that we have seen a substantial addition of management accounting courses to business school curricula, and changes in what was conventionally known as “cost accounting” courses, over the past 50 years. In recent years, innovative topics have come primarily from practice and from empirical research about practice. The introduction of these innovations into courses, and the expansion of management accounting in business school curricula, has resulted in a field that is alive and well in academia. The future demand for management accounting courses may be in some jeopardy, however, because students might not see good job opportunities in management accounting. Management accounting educators must address these problems to avoid enrollment declines in management accounting. The way we teach management accounting can increase the value of our students and mitigate possible enrollment declines. By focusing on problem-solving skills and the organizational context of decisions, rather than the “facts” of management accounting methods, we can educate students to be creative problem solvers who add substantial value to their organizations.


1999 ◽  
Vol 23 (1) ◽  
pp. 11-15 ◽  
Author(s):  
R. E. Kendell ◽  
R. Duffett

Aims and methodIn November 1997 a questionnaire was sent to a large random sample of members, fellows, affiliates and inceptors living in the UK or the Republic of Ireland.ResultsOne thousand four hundred and seventy-six completed questionnaires were available for analysis, a response rate of 63%. The College was complemented for raising standards of education and training in psychiatry and criticised for not trying hard enough, or failing, to influence the policies of the Department of Health. A high proportion of respondents highly valued the British Journal of Psychiatry and Psychiatric Bulletin but few made use of the library. A high percentage of Irish, Welsh and Scottish members, and of members of the five smaller faculties, participated in and expressed their appreciation of the activities of the College.ImplicationsWhatever its other failings the College is not dominated by general psychiatrists and their interests, or by London-based psychiatrists. It is surprisingly successful at involving Scottish, Welsh and Irish psychiatrists, and members of the smaller faculties, in its activities. To some extent, however, the faculties are thriving at the expense of the English divisions.


2005 ◽  
Vol 29 (11) ◽  
pp. 431-433 ◽  
Author(s):  
Nick Brown

The Postgraduate Education and Training Board (PMETB) was established by the General and Specialist Medical Practice (Education and Qualifications) Order, approved by parliament on 4 April 2003 to develop a single, unifying framework for postgraduate medical education and training across the UK. The Order placed a duty on the Board to establish, maintain and develop standards and requirements relating to all aspects of postgraduate medical education and training in the UK.


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