From unrequited love to sleeping with the enemy: COVID-19 and the future relationship between UK universities and professional accounting bodies

Abstract

Purpose This paper aims to examine the effects of coronavirus disease 2019 (COVID-19) on the relationship between UK universities and professional accounting bodies (PABs) in the context of the accreditation system and how well prepared this relationship was to observe and respond to the pandemic. Design/methodology/approach The research draws on 10 semi-structured interviews and correspondence, with six English universities in the context of their relationship with three PABs to build an extended analytical structure to understand the nature and extent of the accreditation system in light of COVID-19. Findings The study shows that COVID-19 has highlighted pedagogical and ideological conflicts within the PAB–university relationship. The analysis shows that, in an attempt to resolve these conflicts, universities demonstrate “unrequited love” for PABs by limiting changes to assessments to meet the PABs’ criteria. Indeed, PABs face very little resistance from universities. This further constrains academics by suppressing innovation and limiting their scope to learn and adopt new skills, habits and teaching styles. Originality/value The paper highlights the weakness of the PAB–university relationship. Moreover, it shows that rather than using the pandemic crisis to question this relationship, PABs may seek to promote their accounting pedagogy and retain greater control of the accounting curriculum. This can entail the transformation of academics into translators of PABs’ accounting pedagogy rather than exercising academic freedom and promoting critical thinking.

The implementation of sustainability practices in Arab higher education institutions

“…Repeated use of particular words indicated that these ideas were valuable and important in respondents' lived experiences. Here, we borrowed an approach used by (Riaz et al 2022 andAl Mahameed et al 2021), where unique words repeatedly used were identified, and the number of times each was usedand the number of respondents who used them. This information enabled us to formulate a theme.…”

“…In the current paper and interviewing the management, we spoke with academics. It is widely accepted that businesses and powerful institutions (such as universities) are critical in the transition toward a sustainable economy, given their influence and control in our societies (Gray and Milne, 2004;Schneider, 2015;Al Mahameed et al, 2022). Exploring the implementation of sustainability practices in an increasingly competitive higher education sector within a local setting will shed light on the roles of a range of actors and how their involvement influences existing practices, decisions, and direction of the institute.…”

This is not an exit: accounting education and attempting to escape the capitalist realist “cage”

“…Whether accounting education within UKHE needs to be aligned to that determined by the professional bodies is still open for debate. Accounting departments within universities still view alignment to professional bodies and exams as a key priority for their courses (Al Mahameed et al , 2022). Efforts within professional examination syllabi to incorporate more holistic skill sets should be noted; however, the desire to standardise accounting education (McPeak et al , 2012) prevents a barrier to this, as standardisation potentially leaves little consideration for cultural and human factors specific to a more pluralistic approach (Helliar, 2013).…”

“…Nonetheless, a university degree is perceived as desirable rather than essential when it comes to the job market. Although many accountants hold a university degree, it is often desirable rather than essential, and often, the degree can be in any subject (Al Mahameed et al , 2022).…”

“…However, the professional bodies here could be considered a more powerful player, by controlling not only the pathways of certifying accountants but also accounting curricula in universities filtering through from accreditation systems (Sikka et al , 2007, 2002). This favours the professional bodies in terms of materialising their expectations in producing accounting skills, while their relations with universities allow legitimising discourses and claiming that accounting education has received complete theoretical and practical edifications and continues to serve the public interest (Al Mahameed et al , 2022; Sikka et al , 2007).…”