Whither (or wither) accounting education in the new millennium

This paper attempts to stimulate interest in the development of accounting education. The various approaches adopted in five English speaking coun· tries are outlined. The accounting education literature is reviewed and found to contain relatively little on curriculum development, excepting where this is a part of 'official' repofts on the state of accounting edu· cation and associated problems. The most recent of these reports (Albrecht and Sack, 2000) observed that institutions should make strategic decisions about the types of programmes that they choose to offer, and that the 'one size fits all' approach is outdated. This paper then proposes that, in Australia and New Zealand thought be given to moving accounting education away from the large-scale undergraduate teaching scenario and towards a graduate entry 'conversion' approach