A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS

Stephen A. Coetzee · Astrid Schmulian

60 citations0/0 files storedIssues in Accounting Education

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Abstract

ABSTRACT This paper, through case analysis employing analytical autoethnography, investigates the pedagogical approach employed in an introductory course to IFRS. This course is part of a professional accounting education program in South Africa. The analysis reflected the teacher-centered orientation of the pedagogy employed, despite warnings in the literature that such an approach may be inappropriate in educating future accounting professionals. The adopted approach has, however, contributed to the success of alumni in the professional accountancy examinations. Further, these graduates' technical proficiency ensures they are almost immediately productive in the real world. Whether these graduates have been provided with an adequate foundation for long-term career success is, however, debatable.

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1999Teaching For Quality Learning At University 1998On Two Metaphors for Learning and the Dangers of Choosing Just One 2006Analytic Autoethnography 1997A reconceptualisation of the research into university academics' conceptions of teaching 2001Performing Autoethnography: An Embodied Methodological Praxis 2008What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations 2009Do Accounting Graduates’ Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence 2016International Federation of Accountants (IFAC)

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2019Teaching pervasive skills to South African accounting students 2012Some Implications of IFRS Adoption for Accounting Education 2017Enhancing student engagement in large management accounting lectures 2012The Effect of IFRS Adoption on Financial Reporting Pedagogy in South Africa 2016Evaluation of an intervention aimed at developing the personal attributes of prospective entrants into the accounting profession

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