Expanding the Horizons of Research on Accounting Education*

Accounting and social capital: A review and reflections on future research opportunities

“…Of the 31 Extensive articles, only one (Sellers et al, 2012) appeared in a special issue of the journal BRIA, which was dedicated to sociological perspectives. Where Not Extensive articles appeared in special issues, the themes of the issues varied greatly and related to accounting for human rights (Cooper et al, 2011), NGO accountability (Gray et al, 2006), ethnicity in accounting research (Huang et al, 2016), public sector accounting in emerging economies (Kuruppu et al, 2016), French philosophers and accounting (Malsch et al, 2011), interdisciplinary perspectives on fraud and wrongdoing in accounting (Neu et al, 2013), indigenous accounting (Jayasinghe & Thomas, 2009), education (Cooper, 1994), accounting and research in family firms (Prencipe et al, 2014) and methods of accounting information systems research (Worrell et al, 2013). Thus, we observe that social capital can be mobilised in diverse accounting settings and considering different accounting techniques, with no single theme or specialisation dominating.…”

“…Among the topics, we found a substantial interest in accounting academia (Cooper, 1994;Everett, 2008;Taylor & Murthy, 2009) and professional accountants (Cooper & Coulson, 2014;Cooper & Robson, 2006;Neu et al, 2013;Spence et al, 2017). The focus on the accounting profession is motivated by the well-known role of the accounting profession and professional regulation in shaping and influencing accounting practices.…”

Exploring accounting education’s enabling possibilities

“…Identifying these interests and locating them in social and historical processes will make more discernible and comprehensible the contested nature of our educational practices and what supports those structural contests. The recent efforts of Davis and Sherman (1996) in examining the Accounting Education Change Commission, of Chua (1996) in examining the numerical and calculative tradition of mainstream accounting research, and the encouragement to examine these issues we found in Cooper (1994) are examples of the direction accounting education research might take.…”

“…In contrast, Cooper (1994) sees a lack of attention to how accounting education might provide students with the skills and knowledge to perform tasks of social value. In particular, Cooper calls for studies which examine how the "core" elements of the accounting curriculum connect to specific interests in society, and which question the nature of the impact of accounting, not only on the competitiveness of our economy but also on the quality of the life of human beings and of the planet.…”

Toward an Integrated Vision of Undergraduate Liberal and Accounting Education in the Public Interest: The Holistic Development of Persons and Institutions

“…Accounting educators have recommended that more integration of liberal and accounting education will better develop accounting students' broad-mindedness, creativity, communication skills, and ethical awareness (e.g., Accounting Education Change Commission 1990[hereafter, AECC 1990]; Cooper 1994;Cuganesan et al 1997;Fogarty 2010;Langenderfer 1987, 302;Lister 2010;Massey and Van Hise 2009;Sundem 1999, Chap. 6, 1-3;Williams 1991;Zeff 1989, 204ff ).…”