Accounting Education by Distance

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Abstract

The question of what and how an accountant should be taught is a familiar question. Universities and professional associations wrestle with defining the optimum balance between academic and practical knowledge; technical expertise and broad skills; and the responsibilities of the universities and the professional associations. The prevalence of information and communication technologies; and the ability to tailor curricula and training to these systems have made modern education flexible whether it occurs in person or by distance. A Canadian Accounting designation (CanACC (synonym) has a long standing relationship in Bermuda and the Caribbean revolving around education/training delivery (by distance). This study was enacted to examine the efficacy of the current model of distance education, to surface any areas for improvement, and to highlight existing strengths.

The most prevalent concern in the context of distance education is concerned, is quality. When programs are made compact for delivery in intense periods of face-to-face interaction, or when programs are made virtual through the use of technological supports (e.g., chat rooms) real concerns emerge in terms of the quality of delivery. Questions are asked, such as: Can students assimilate and learn information when delivered in compact programs? Do students really engage in the material when the experience is online and virtual? Are the nuances of the material, which instructors often feel they are able to deliver in ‘normal’ classes, able to be communicated in shortened or online environments?

The study of the Caribbean education program was approached in a triangulated fashion. A survey was sent out electronically to gather initial information to graduates, and candidates in the program. Following the survey, a refined interview instrument was developed and interviews were conducted in May of 2012. Over the course of five data collection rounds approximately two-dozen participants were interviewed from various stages of the program/career. Responses were examined and form the basis for the analysis summarized here.

The majority of students felt that the program offered (was offering) education beyond the basic technical aspects of accountancy, and their perception was this aspect of their education was crucial to career advancement. Despite the candidates’ perceived value of the program many issues including the perception of a ‘thin’ professional development (PD) program. Another issue related to Canadian specific courses (commercial law and tax). While Candidates acknowledged they needed to take such courses, as it was a Canadian designation, they felt more support was necessary.

Authors

• Louis Beaubien, Saint Mary's University

• Jeffrey William Power, Saint Mary's University