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Bringing the social into accounting curriculum integrating a sociological approach into learning and teaching accounting.pdf (1.18 MB)
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Bringing the social into accounting curriculum: integrating a sociological approach into learning and teaching accounting

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posted on 2021-04-15, 05:45 authored by Gordon BoyceGordon Boyce, S Greer, V Narayanan, B Blair
Key findings • The dataset contained no examples of a curriculum-wide approach which viewed the role and the use of accounting information and its effects from a sociological perspective. • The focus of accounting degrees is almost exclusively on the financial reporting aspects of accounting and managerial decision-making which tends to embed a monochromatic, business-centric worldview that encourages students to associate with the financial interests of companies. This approach effectively excludes other possibilities and provides a very narrow view of accounting and accountability. • The principal views expressed by two stakeholder groups – students and staff – confirmed the web data, that is, that the principal view of accounting is as a technical, objective practice (described as the “authority” view). While some staff did acknowledge that accounting is more than numbers, this approach was rarely reflected in the curriculum. • The views expressed by members of the professional bodies were more eclectic; accounting was viewed as a socially constructed practice (described as the “agency” view). • The nature of the role of accountants is changing; the impact of automation and the outsourcing of mundane activities to countries with low labour costs are generating a need for a different accounting curriculum. Accounting education needs to graduate students who are broad and critical thinkers, able to embrace the complexity of the relationships between business, society and the natural environment. • The majority of graduates will be better served by a broader approach to the curriculum in which technical accounting issues no longer dominate the syllabus. A sociologically informed approach to the curriculum, as proposed in the scaffolded framework, can potentially deliver students who are truly educated and not just technically competent.


Publication Date


Commissioning Body

Australian Government Office for Learning and Teaching

Type of report

  • Public sector research report


Australian Government - Department of Education and Training, Office for Learning and Teaching

Place of publication



41pp. (p. 1-41)



Rights Statement

© The Authors, 2016 With the exception of the Commonwealth Coat of Arms, and where otherwise noted, all material presented in this document is provided under Creative Commons AttributionShareAlike 4.0 International License

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