A Micro-Level Approach to Internationalising the Accounting Curriculum

Abstract

This article documents groundwork for initiatives to enhance the international characteristics of the discipline of Accounting as taught within the University of Melbourne.A strong commitment to the notion of international curricula pervades much of the vision of the university, and strengthening the international dimension of the curriculum is identified as one of the means to achieve this end.Accounting is used as the practical context for the project, and the curriculum analysis suggests the discipline lends itself readily to internationalisation with respect to Management Accounting and Information Systems, but Financial Accounting and Audit & Assurance Services are not so straightforward.The study revisits the accounting curriculum at the micro level and challenges the reader to rethink the notion of an international curriculum by drawing on curriculum content and pedagogical processes with a view to producing a curriculum that has a greater international complexion.

Konten Kurikulum Akuntansi Perguruan Tinggi Dan Kesesuaiannya Dengan Standar Kompetensi Lulusan

“…Penelitian mengenai pengembangan kurikulum telah dilakukan oleh beberapa peneliti. Penelitian yang telah dilakukan oleh peneliti terdahulu mengenai kurikulum akuntansi di perguruan tinggi dilihat dari berbagai aspek, seperti pandangan akuntan dalam industri dan profesi di Yordania [20], internasionalisasi kurikulum pada perguruan tinggi di Australia [7], dan kurikulum akuntansi dengan permintaan pasar di Yunani [16]. Kurikulum juga dilihat berdasarkan daftar kompetensi inti American Institute of Certified Public Accountans/AICPA [3], serta dilakukan evaluasi dan analisis kurikulum 30 perguruan tinggi terbaik di Amerika Serikat [1; 17].…”

Internationalisation of curriculum at home: Imperatives, opportunities and challenges for allied health education

“…Medicine relies mainly on overseas placements and global health courses (Stutz, Green, McAllister, & Eley, 2014) for internationalisation of their curricula. Disciplines such as Accounting (Cobbin & Lee, 2002;Evans, Tindale, Cable, & Hamil Mead, 2009), and Law (Davies & Shirley, 2007) have attempted to internationalise their curriculum using a variety of approaches as detailed in Table 1. As Table 1 shows, the Internationalisation of Curriculum and Internationalisation at Home (IAH) literature discusses the significance of internationalising curriculum (for example, using student mobility) and the challenges, but provides few studies on actual implementation of Internationalisation of Curriculum or Internationalisation at Home initiatives and evaluation of outcomes for students, faculties and universities.…”

The Transformative Potential of an Internationalised Human Rights Law Curriculum

“…A global review of the internationalisation literature in the higher education sector, reveals that internationalisation continues to be fragmented, with ambiguity about the exact manner in which the curriculum should be internationalised (Baker, 1994; Cobbin & Lee, 2002; Hanson, 2010; Hanson, Harms, & Plamondon, 2010; Harman, 2005; Keyes, 2010; Khavari, 2006; Knight & DeWit, 1997; Leask, 2001). There are no systematic evaluations of internationalised programs by universities and education institutions, with large gaps in empirical evaluations concerning internationalised programs or the development of student attributes (Hanson, 2010; Knight, 1999; Knight & Dewit, 1997; Leask, 2001; Whalley, 1997).…”