Rejoinder: Some thoughts on social and environmental accounting education

Abstract

Continuing professional development (CPD) is the educational and developmental work and learning that professionals undertake after they have qualified as members of their professional body. International Education Standard (IES 7), issued by the International Federation of Accountants (IFAC) in May 2004, called on all professional accountants to develop and maintain competence that is relevant and appropriate for their work and their professional responsibilities. In order to comply with IES 7, ACCA and ICAEW implemented new policies for CPD effective from 1 January 2005, and CIMA and ICAS from 1 January 2006. Prior to these changes, CPD, which had originally been regarded purely as implicit within a professional accountant's ethical responsibilities, had come to be more regulated following legislative changes in the late 1980s. This is the first academic study to investigate the actual CPD activities of accountants in public practice in the UK. The questionnaire survey revealed that approximately 80% of members in public practice of ACCA, CIMA, ICAEW and ICAS engaged in levels of CPD that complied with the guidance in place before the new rules were introduced in 2005/06. The most frequently reported CPD activities were technical reading and course attendance. ACCA members have a broadly similar requirement under the new ACCA CPD policy. Most ACCA members in practice would continue to comply with the new policy requirements if their level of participation in CPD activities remains unchanged. However, up to 20% of such accountants are likely not to be compliant unless their participation increases. CIMA, ICAEW and ICAS have adopted a new approach to CPD based on outputs rather than inputs. These new requirements are also discussed.     

从ACCA课程教学看高校会计类专业双语教学

自从教育部2004年4号文颁布以来,我国高校双语教学能否实施以及如何实施就成了教育界的关注焦点。与此同时,全球经济一体化和我国会计国际化给我国高校会计教育带来了巨大的挑战,越来越多的国际组织参与我国高校办学,西方的ACCA等国际会计资格证书教育和课程教学逐渐成为我国高校会计专业双语教学的热点。本文根据我国ACCA双语教学的特点、要求与开展现状,结合实际教学经验,就师资队伍、学生素质、教学内容、考试方式、教学模式与相关问题提出了建设性建议。     

高校本科成建制ACCA教学存在问题及思考

近些年来ACCA职业资格认证在中国发展迅猛,很多高校纷纷开设了成建制的教学班,将ACCA的资格认证纳入教学体制中。分析了当前高校成建制ACCA教学模式中存在的各种问题,提出建设性的建议。     

Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum

Integrated reporting (IR) is a major development in a number of sustainability-related accounting initiatives and, if widely adopted, will require significant developments in professional and university accounting curricula. These will include: a strategic rather than operational or transactional focus; longer- rather than short-term outlook; prospective rather than retrospective analysis; qualitative commentary as well as quantitative information; and reports on wider business performance metrics rather than on narrower external financial reporting data or audit compliance. This paper reports on ACCA's support of and response to the latest initiatives in IR, in particular the impact this will have on the education and training of accountants in order to reflect these new principles to prepare the twenty-first-century accountant for a much more challenging role in the near future. These developments can only be in the wider public interest of improving the relevance of information for decision-making, for all stakeholders, and allow greater efficiency in the allocation of financial and other resources and in adding public value.     

开设基于ACCA的应用型英语专业可行性分析

特许公认会计师公会（TheAssociation of Chartered Certified Accountants，简称ACCA），作为最著名的国际专业会计师组织，一直十分重视同高校一起培养国际化的财会人才。到目前为止，全国大约有40多所大学开设了ACCA的成建制班。本研究的目的是探讨将ACCA课程嵌入到商务英语专业本科课程体系中的可行性，同时，讨论了可能遇到的问题及解决措施。     

Accounting education, training and the profession in the Commonwealth Caribbean: Integration or internationalisation?

In light of the January 2006 inauguration of the Caribbean Single Market and Economy (CSME), regional accountants now face the challenge of reshaping the system of professional education and training inherited from the UK-based ACCA at independence or transferred to the Caribbean economies by the American-based CPA and the Canadian-based CGA after independence, in order to better serve the socio-economic needs of Caribbean economies. This paper therefore examines the way forward for the professional education and training in accountancy in the context of the now independent post-colonial developing economies of the Caribbean. Given the structural, economic and social deficiencies deriving from their colonial history, these countries need to move away from the externally derived model of accounting education and its legacy of inappropriate content, methodology and pedagogy. Available evidence suggests that the integration of the accountancy profession could aid and accelerate the successful operation of the Caribbean Single Market and Economy. In fact, such evidence suggests that the integration of the accounting profession represents the preference of the people of the Commonwealth Caribbean. In addition the evidence suggests that the integration of the profession could contribute significantly to the projection of a Caribbean identity, to economic development and could ultimately make a major contribution to the survival of the Commonwealth Caribbean economies in the global economic system.