Benchmarking the First Year Accounting Unit: Evidence from Australia

  • Nick Sciulli Victoria University
  • Malcolm Smith Edith Cowan University
  • Phil Ross University of Western Sydney
DOI: https://doi.org/10.5296/ajfa.v1i2.222

Abstract

This paper compares some key organisational attributes of three accounting schools located at Australian universities. In addition, the content, structure and presentation of the first-year accounting unit is examined with a view to identifying best practices. Three Australian universities – one each from Western Australia, Victoria and New South Wales collaborated on this project. The heads of the respective schools supplied relevant data for school comparison purposes and a workshop meeting between the first year accounting unit co-ordinators provided data for a content analysis of their subject guides. The three schools had similar issues to manage. They include an aging staff profile, high use of casual academic staff and large student numbers across different campuses. Unsurprisingly, given the need for accreditation from professional accounting bodies, the content of the courses was very similar. However, there were significant differences in delivery and assessment, with potential implications for subject quality and resource use. The size and characteristics of the three universities investigated for this project do not reflect the profile of all accounting schools in Australia. The results of this benchmarking comparison has prompted managers to be aware of several critical issues identified to take appropriate action to remedy them. The authors are unaware of any previous benchmarking study comparing accounting schools at Australian universities and the findings can lead to better teaching and learning outcomes for first year accounting students.

 

Keywords:  Benchmarking, Universities, Accounting courses

JEL classifications: M41, M40 and M49

Author Biographies

Nick Sciulli, Victoria University
Senior Lecturer, School of Accounting
Malcolm Smith, Edith Cowan University

Professor, School of Accounting, Finance and Economics

Malcolm has had an extensive academic career. Prior to joining the staff art ECU, Malcom has proven himself as the Professor of Accounting at University of South Australia, Leicester Business School (UK); Sheffield Business School (UK). Furthermore, Malcom has been the recipient of a variety of prestigious awards from the International Federation of Accountants and Anbar Electronic Intelligence.

 

Phil Ross, University of Western Sydney
Assoc. Prof. Philip Ross joined the University of Western Sydney,Hawkesbury in 1992 as a lecturer in the Commerce Centre. From 1999 to 2004 he worked in the Department of Accounting and Finance at Macquarie University. In 2004 he was appointed as a Senior Lecturer at UWS and in January 2007 he was appointed as the Head of the School of Accounting. Prior to becoming an academic Philip worked for 17 years in various private and public sector organisations. He worked in both audit and financial accounting roles
Published
2010-02-01
Issue
Vol. 1 No. 2 (2009)
Section
Research Articles

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