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The Difference Between Professional and Degree Programmes in Accounting

This presentation by Gregory Plant from UP's Department of Financial Management explores the key differences between professional programmes and degree programmes in accounting. It highlights the skills required to be a professional accountant, the importance of ethical values, and the road to becoming a professional through ACCA qualifications. Emphasizing deep learning versus surface learning, the presentation also examines various teaching methodologies, learning approaches, and the necessary skills for success in the field. Engage with insights on transforming education into a practical and professional experience.

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The Difference Between Professional and Degree Programmes in Accounting

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  1. TEACHING PROFESSIONAL PROGRAMMES VERSUS DEGREE PROGRAMMES Presented by: Gregory Plant (Department of Financial Management – UP)

  2. PROFESSIONALISM • What does it mean to be professional? • Dedication to a certain type of work that requires a high level of skill and commitment to serving the public interest. • ACCA

  3. WHAT DOES IT ENTAIL BEING A PROFESSIONAL ACCOUNTANT? • … making judgments based on the knowledge, skills and experience … acquired or developed while training, or while working as a professional. • Those judgments must also be based on certain ethical values… • ACCA

  4. THE ROAD TO BECOMING A PROFESSIONAL • Acquiring knowledge and skills • Assessing against a standard = examinations • ACCA examinations as standard setting examinations • Exemptions route • Appropriate work experience • Once qualified – keeping skills and knowledge updated (CPD)

  5. THE ACCA SYLLABUS • Fundamentals • Knowledge (F1-F3) • Skills (F4-F9) • Professional

  6. HOW DOES A PROFESSIONALPROGRAMME DIFFER? • Professional programmes • Focus on acquiring knowledge and skills • Experiential learning • Developing ability to judge • Students generally adopt a deep learning style • Degree programmes • Knowledge acquisition • Students can “get away” with a surface learning approach

  7. WHAT DOES DEEP LEARNING ENTAIL? • Learning style and learning approach • Learning with AND for understanding (Surface learning = rote learning) • Seeks to understand and critically interact with content of material • Relates ideas to previous knowledge and experience • Examines the logic of an argument • Able to integrate knowledge and see the bigger picture • Neither procedural learning nor temporary learning(aka “CRAMMING”)

  8. WHAT DOES SURFACE LEARNING ENTAIL? • Learning to memorise contents • Accepts ideas and information without question • Concentrates on memorising facts without distinguishing any underlying principles [or relationships] or patterns • Typically results from assessment requirements or criteria (ie the verbs used in the criteria)

  9. WHAT DETERMINES THE APPROACH USED? • Students own persona/character • Ability to identify learning styles which have the desired outcome • What does the student want to “get” out of the learning • Situational influences – student’s view as to the relevance of a particular topic • Enthusiasm of the lecturer or trainer • Expected form which the assessment will take on – type of questions asked • Students can be flexible in choosing a learning style

  10. STUDY ORIENTATIONS • Meaning • Deep approach, comprehension, inter-relating ideas, use of evidence and intrinsic motivation • Reproducing • Surface approach, operation learning, improvidence, fear of failure, syllabus bound and extrinsic motivation • Achieving • Intrinsic motivation and mix between surface and deep • Non-academic • Disorganised study methods, negative attitudes, globetrotting and low intrinsic motivation

  11. APPROACH TO TEACHING – CONSULTATIVE [2] • Curriculum – interdependent courses focusing on transferring knowledge across the entire course • Assignment orientation – real-world tasks and tasks containing various options and challenges – all about focusing on developing thinking skills and teamwork for the sharing of findings • Assessment – continual, very often less formal, collaborative and cumulative • Potential outcomes – critical thinking skills, creative thinking skills, independent life-long learners, motivated learners, meta-cognitively aware learners

  12. TOOLS AT OUR DISPOSAL • Case studies • Simulations • Past exam papers • Experience in the workplace

  13. CRITICISMS TO BE AWARE OF PERSONAL PERCEPTIONS • Over burdened syllabus – especially where a great deal of technical knowledge is required • One size does not fit all – how one subject is studied might not work for the next

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