Student perceptions of learning in accounting

Traditionally, undergraduate accounting courses are lecture-centred and therefore limit the opportunity for students to develop graduate capabilities by engaging in learning from real life experiences (Boyce, Williams, Kelly, & Yee, 2001). Within the context of accounting education, the gap between employer expectations and graduate capabilities has been well documented over the past 20 years (Hancock et al., 2009; Mathews, Jackson, & Brown, 1990) but its resolution seems more elusive than ever (Birrell & Healy, 2008). The nature of accounting education is criticised for being too content and exam driven with most responsibility for content and structure resting with the teaching academic. Such teacher-centred approaches emphasise lower order learning at the expense of higher order thinking and learning and career readiness (Stokes, 2008; Vu, Rigby, & Mather, 2011; Willcoxson, Wynder, & Laing, 2010; Yong, Ryan, Yap, & Goe/a, 2011). This work-in-progress paper presents some initial findings of learning experiences of students in an undergraduate Bachelor of Commerce program, particularly their graduate capabilities and work readiness. Using evidence from the literature and the findings of student experiences of learning, we argue the need for curriculum renewal in accounting education and for a shift in emphasis from lecture-centred approaches to more student-centred experiential approaches to learning and teaching.