Accounting curriculum change and iterative programme development: a case study

Accounting curricula within English-speaking countries have been the subject of almost continuous re-examination over a period of some 20 years. This paper considers the response of the School of Accountancy at Massey University in New Zealand to both general and particular pressures for change. The generalized pressures resulted from, inter alia, the work of Albrecht and Sack (Accounting Education: Charting the Course through a Perilous Future. Sarasota: AAA, 2000) and other research directed at curriculum change; the particular pressures arose from relationships between tertiary education providers, the professional accounting body and other stakeholders, within a dynamic market economy, whilst attempting to change the curriculum. The manner in which curriculum change may lead to unintended consequences is described, including the 'false starts' by both the professional body and the educational institution. By providing a frank exposure, it is hoped that other innovative accounting educators in potentially similar circumstances may benefit and learn from the experiences reported this case study.