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Value Of Exemption From Professional Examinations: Opinion Of Third-Level Accounting Students And Graduates, Lorraine Cashman Rahilly
Value Of Exemption From Professional Examinations: Opinion Of Third-Level Accounting Students And Graduates, Lorraine Cashman Rahilly
Masters
In Ireland (and the UK) becoming an accountant usually involves a dual qualification system: a third-level degree followed by training and professional examination. This is commonly conceptualised as learning through knowing followed by learning through doing (Wilson, 2011; Apostolou & Gammie, 2014). Much debate exists about where the responsibility for the development of knowledge and skills lies. Third-level accounting degrees have been criticised for focusing too much on gaining exemptions from professional examinations, with employers feeling that graduates are not work ready (Albrecht & Sack, 2000; Jackling & De Lange, 2008; Pan & Perera, 2012; Bayerlein & Timpson, 2017). However, …