In this paper the author considers issues of quality in phenomenographic research. Research rigor, which is traditionally evaluated by validity and reliability criteria, ensures that research findings reflect the object of study. Quality in research subsumes rigor and extends considerably beyond satisfying the criteria for rigor. A piece of research has to convince readers of its quality when evaluated against criteria that have been developed through contributions and agreements within the research community. This paper tackles the quality issue in phenomenographic research in three steps. First, criteria for quality in qualitative research are discussed. Second and drawing on the literature, related issues when the criteria are applied to phenomenographic studies and the ways of addressing the issues are examined. Finally, the phenomenographic process is analyzed and suggestions are made for enhancing quality at each stage of the process. New phenomenographic researchers especially will find this paper as a useful guide.

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This paper documents and evaluates an intervention designed to integrate the learning of selected generic skills, particularly analytical thinking and written communication skills, with the learning of accounting content. The method used was to scaffold practice in analytical thinking skills through specially designed writing activities. Content-focused learning materials adapted from task-types currently used to teach language skills were used to facilitate the analysis and interrelation of accounting concepts, principles and problems in interpersonal communicative contexts typical of actual accounting practice. The materials, in three assignments, were designed to incorporate: (i) selected generic skills, taken from those listed by the professional accounting bodies; (ii) writing, both as communication and as an instrument for analytical thinking and learning; (iii) knowledge of accounting concepts and principles; and (iv) awareness of the interpersonal dimensions of professional communication. Overall, students showed improved learning outcomes, with improvements of 19 percentage points for non-Australian students over the three assignments. We were also able to show significant positive relationships between the assessments of assignments 2 and 3 and performance in the knowledge-based final examination. Improvements in the quality of learning were shown in students' improved ability to assess their own work. Copyright (c) The Authors Journal compilation (c) 2007 AFAANZ.

This study, undertaken at an Australian university, investigates undergraduate accounting students' conceptions of accounting work and discusses the relevance of such conceptions for the work readiness of graduates. Findings based on a phenomenographic investigation show variations in students' awareness of the functional and human aspects of accounting work. This awareness ranges from seeing accounting work as being predominantly technical and routine to a keen awareness of the more complex aspects of contemporary accounting work including its ethical aspects. We argue that these findings suggest the need for new kinds of curriculum resources to develop students' conceptions of accounting work to better align them with the needs of professional practice today. It is argued that students will benefit from critically reflecting on their future professional roles in light of the profession's core values and societal obligations, especially in what are widely seen as challenging times for the accounting profession.