ISSUES AND CHALLENGES IN CURRICULUM ...

ISSUES AND CHALLENGES IN CURRICULUM DEVELOPME~T

FOR ACCOUNTING EDUCATION

BY PROFESSOR GRACE OFFORMA Professor of Curriculum Studies

University of Nigeria, Nsukka.

Abstract This paper discusses the issues and challenges in curriculum development for accounting education. The broad goals of accounting education are to expose to the students a broad knowledge of business end accounting skills, values and attitudes. Professional education of the students aims at providing mlzem with the background necessary for their competent service delivery in their career. Some of the issues discussed are: application ofknowledge to practical settings for problem solving, new teaching sirategies, e-learning, invalid feedback from evaluation, quantity and quality of teachers, ICT eompliance. lack of facilities, currency of the curriculum content, and accounting ethics. Some secommendations were made among which are that accounting curricula should be reviewed in line 'ith the 2 I" century market economy, so as to produce functional accountants. Teaching should be as ractical as possible to expose the students to the realities of the profession. Universities should xplore the possibility of introducing e-learning to accommodate many more students in that mode id reduce the unhealthy large class population seen in universities. What is taught must reflect the mands ofpractice in the field, for the products to be functional. There is needfor inclusion of ethics the curriculum as a stand-alone course, taught by an interdisciplinary team from philosophy and countancy and this may call for additional credit unit in the programme. troduction

gher education is described as the education offered after secondary education in universities,

!leges of education, polytechnics, monotechnics and institutions offering correspondence courses.

e National Policy on Education (FGN: 2004) stipulates the aims of higher education as the uisition, development and inculcation of proper value-orientation for the survival of the individual d society; the development of intellectual capacities of individuals to understand and appreciate ir environments; the acquisition of both physical and intellectual skills which will enable ividuals to develop into useful members of the community; the acquisition of objective view of the al and external environments; and the promotion of national and international understanding and eraction. The policy also stresses the need to intensify and diversify university programmes for the velopment of high level manpower within the context of the need of the economy. urriculum delivery deals with the implementation of the curriculum document. It deals with the ategies, techniques, approaches and methods employed in facilitation of learning. Nigeria and eed every nation of the world is strategizing and prepackaging their educational programmes to be bally competitive and meet the demands of the knowledge economy, as education is a veritable . I for national development. These exercises would be futile if the programmes are not well plemented. Education in the 21 st century calls for a shift in the delivery system to match the new

28

cwledge, skills, attitudes and technologies that are emergent. Since curriculum is a vehicle throng: .'. hich educational goals are attained and methods of delivery are a component of the curriculurr: .aere is need for employment of effective delivery systems so as to produce functional citizens wh: are effective and globally competent.

In this presentation, the concepts of curriculum and curriculum development are explained. A brie presentation of Accounting Curriculum is made and the issues and challenges in developin; curriculum for Accounting Education are discussed and recommendations made for improvement c Accounting Education Curriculum implementation.

What is Curriculum? Originally, curriculum was regarded as a track through '.l, hich people ran to reach a goal. The cours. or track always had a starting point. the runway and a goal, \\ hich \\ as the end. This race is on, unti the end of one's career. This concept is broad because as one runs the race. one is bound to gather, lot of experiences which may be cognitive. t,imell.::ctual ability) affective (attitude, values, interest emotion, disposition) and psychomotor (acquisition of some manipulative skills, using the muscles t( acquire some skills or perform some actions).

The curriculum of any school consists of all the situations that the school may select and consistentl: organize for the purpose of bringing about changes in the behaviours of the learners and as a means 0 developing the personality of the individuals. After all, learning is regarded as change in behaviour il the positive sense. Curriculum is the total experience involving the school in the process of educatiru young people. It includes the teacher, subjects/courses, content, method of teaching and evaluatioi and instructional resources. (Offorma 1994; 2002).

Curriculum can be defined as the document, plan or blue print for instructional guide which is usee for teaching and learning to bring about positive and desirable learner behaviour change. It can b regarded as the road map for the education of the learners. Curriculum can be taken to mean the instrument by means of which schools seek to translate tlu hopes of the society in which they function into concrete reality (Offorma, 2006). It is planned am sequenced. It is a vehicle through which education is attained. The essence of education is the abilir to transfer the knowledge, facts, skills, values and attitudes learnt from one situation to solv problems in another situation, and this is done through curriculum. The simplest but very comprehensive concept of curriculum is a programme. This is comprehensiv because a programme has three components: programme of studies, programme of activities an programme of guidance. The programme of studies deals with the content or body of knowledge to b presented to the learners. The programme of activities involves all the activities presented to th learners to facilitate understanding. It is the means while the programme of studies is the end. Th activities can be mental or physical, overt or covert. They are always learner and goal oriented. Th programme of guidance entails directing, guiding and helping the learner to solve hisfher educationa \ ocational and socio-personal problems. 5:er:house (1975:4) defined curriculum as 'an attempt to communicate the essential principles an of an educational proposal in such a form that it is open to critical scrutiny and capable ( 29

c:.:.:~re5

effective translation into practice. He added that curriculum should be grounded in practice and that it is the means by which the experience of attempting to put an educational proposal into practice is made publicly available. It involves both content and method, and in its widest application takes account of the problem of implementation in the institutions of the educational system.' P.5.

n,

10

Stenhouse declared that 'a curriculum should provide a basis for planning a course, studying :t empirically and considering the grounds for its justification' p 4. He viewed schools as research and development institutions, whereby research, curriculum and teaching must be linked to research for productivity. Curriculum then is not only concerned with what students will do in the learning situation but with what they will learn as a consequence of what they do. Onwuka (1981) sees curriculum as the sum total of the school's planned programmes of studies designed to bring about desirable changes in the behaviour of students or learners both in and outside its premises.

rse

1til

-ra

For many academics, the curriculum is the syllabus, the content of a specific discipline or the set of units actually offered to the students, and the time frame in which they occur (Stark & Lattuca, 1997). Higher education faculty more experienced in broad curriculum development may include other elements in their definition, such as the leamer, a personal view of the purpose of education, and pedagogical techniques and evaluation procedures. For others, their perception of curriculum in higher education is suggestive of an imposed or national curriculum that would limit academic freedom (Barnett & Coate, 2005).

est, ; to

rtly

of rm :ing .ion

5

I

sed

be

the md lity ,lve

i

ive md be \ I

the

rhe rhe tal.

md

: of

Every definition of curriculum seems to regard it as a series of activities intended to be completed in order to acquire desirable knowledge, skills, attitudes and values for life in society. The focus of curriculum of higher education of any nation is on the production of functional members of the society, who will participate in the development of their own nation. (Offorma, 2002). In Nigerian universities, curriculum is used as policy and planning document. Universities' programmes anchor on their Senate's approved curricula.

Curriculum Development Curriculum development is the mapping out of what ought to be covered, within a stipulated period and at a certain level of education. It involves the why, what and how of education. Other considerations in curriculum development include education for whom, by who and where? All these questions border on the objectives, the content, the method, required resources, evaluation and the society of the learners. Curriculum development calls for considerations of the leamer, and his characteristics, the teacher who is the actual implementer of the curriculum, the environmental factors, which include the social, economic, political and educational values of the programme. From the above, it is evident that curriculum development specifies what is to be achieved, how to achieve what, who should achieve what, and how to achieve it so as to produce functional members of the society. Indeed curriculum development deals with the vision and mission of school programmes. Curriculum development deals with implementation of educational programmes or curricula. It involves putting into plan the curriculum document. It is the combined efforts of the teacher, the learners and other stakeholders in executing the policies and programmes of education, (Offorma, 1994). Education delivery deals with the implementation of the curriculum document or planned curriculum. It focuses on the strategies, techniques, approaches and methods employed in facilitation 30

~ -~":: ~:, ..:-;;:r.;

behaviour of the students. It can be seen as implementation strategies. S through which educational goals are attained and methods of delivery a: :": ,T the curricul urn, they must reflect the new knowledge, skills, attitudes and values t : ,..... .=: in the students for them to be effective. Use of ICT in the classroom drives the :­ C: ~;c. shills. attitudes and vales. Education is the responsibility of all but teachers are the ae'l ,::l.:nters of curriculum as they work directly with the students in putting the policies " ,.~ ..tional plans into action. '. " i

'.;:hi.::l~

l

.ccountancy Curriculum '-I..::countancy education as seen by ALHashim and Weiss (2004) is a broad economic informat: develop.ment and distri.bution process, ~im~d a~ devel?pi~g the students' capacities for anaIY~\ synthesis, problem-solving, and cornmumcanon. I'he objectives of the courses and programs sh0 be designed to help students learn to thi nk, and to be creati ve. There is therefore the need II universities to maintain flexibility in accounting education programs and to permit rapid adjustme to changes in the information needs of the society.

1

The Accounting Curriculum has its philosophy based on the acquisition of profound theoretical a practical knowledge to equip the students to face the challenges of life, to enable them to be sJJ reliant, contribute to national development and be able to cope with the problems of tho environments. The broad goals of accounting education are to expose to the students a bro~ knowledge of business and accounting skills, values and attitudes. Emphasis is therefore placed the professional education of the students by providing them with the background necessary for the competent service delivery in their career.

l

To obtain accountancy degree in Nigeria, students are required to undertake and pass courses in thei major area - Accountancy, and courses from the ancillary programmes such as Marketini Management, Finance, Law, Psychology and the General Studies. Consequently, the specif.1 objectives of Accounting Education are to produce graduates who possess: • the needed skills to carry out duties and responsibilities of Accountants in Govemmer Establishments, Industrial and Business Establishments, Statutory Corporations an Parastatals. • leadership skills, human relations officers, analytical, evaluative, quantitative an communication skills required for management of organizations and proper stewardship. • knowledge, skills, values and attitudes on integrative, interdisciplinary and dynamic nature c business and administrative processes. • the requirements to qualify as Chartered Accountants and Auditors, as well as professions management consultants.

Any student who proceeds to acquire the professional licence after graduation has an additions advantage of setting up his/her own business outfit. The major stress areas include: Financis Accounting, Management Accounting, Auditing, Taxation, Management Information System, Publi Sector Accounting, Quantitative Techniques and Research in Accounting. But today there are nex emphases in Accounting Education for survival in the 21 st century. With the tremendous growth c .ntemarional competition, computer technology, and social values, a substantial reorientation c

31

~jl!cationiIl '-~eds

programs becomes necessary to assure that accounting education :-~c _:' of professional practice. As ALHashim and Weiss (2004:1), suggest that.

if the accounting profession is to respond positively to these devei:

users' demand for more information, it needs to have broadly educarec :.

who are not only technically knowledgeable, but who have the analytic,'

the international education needed to meet the challenges of a global enviro;..

-.merica has for more than the past decade made attempts to introduce some changes in ACCC'L-': .. -- -. e.iucation to improve accounting education and prepare its students, her future professionals. fC'~ .. challenges of the 21 st century. These changes include: Linking what accountants practice to what accounting educators teach. • Provision of information for different purposes to equip the students with knowledge an.; skills about the social and economic environment in which an organization operates. • More education to meet the growing challenges of business world that the students will face when they graduate. • Insistence that accounting undergraduate students must carry 150 credit hours to graduate. I)

Issues and Challenges Practical knowledge Curriculum issues, either in an explicit or an implicit manner, are inextricably linked to current !1L~inking and action on educational concerns and reforms around the world (Ajibola, 2008). These concerns for educational reform is largely created by the increasing gap between what is taught and what is learnt, simply put, students, at all levels of the learning system, are increasing unable to apply the knowledge taught in the classroom in practical settings that require problem solving skills, creativity and/or critical thinking skills. The nations of the world, of which Nigeria is a part, are ikcoming more closely interconnected and experiencing profound socio-economic and political hangcs today. Therefore, our curriculum must also change in order to bring dynamic adaptation in ocr school ing process (Peretornode & Ikoya, 2010). iew Teaching Strategies ,e change demands reform in the strategies for teaching and learning. Teaching is regarded as lJIh:ilitation of learning. Wiggins and McTighe (2005) Iikeued teaching to coaching targeted at Illikveloping knowledge, skills, attitudes, habits of mind and understanding. The duty of the teacher is IIDc lead the learners to understand the content and be able to make use of the knowledge gained in sclving their problems. In doing so, the strategies and pedagogies must be learner-centred. They must il\bJe practical and must provide hands-on experiences to the learners.

l

I

Tne teachers must then be well equipped to use such strategies, especially the strategies requiring new nechnologies. But set backs dealing with infrastructural concerns, faculty quality issues, integrating II1leChnology tools in the 21 st century classroom, and the ever present financial constraints created by iiilm.:ldequate funding are some of the impediments experienced in higher education in Nigeria.

3J: the

issue is not with policy formulation; it is with the implementation, because most of tr.- :-: .~=c nave

no political will backing them.

Again there is inadequate number of teachers in Accountancy, resulting in the available one- .'

excess work load, due to the number of students handled by each lecturer. Many graj~J.~;

Accountancy would not want to be teachers because of the image of the teaching protes , i.:

Nizcri». But. I think the government should re-think about the profession as there would :>,

.ieveloornent without the teacher. The teacher-student ratio of 1: 15 for the sciences is only on p;.;.c:::"

as the student population is overwhelming and a big challenge for the teachers.

Lack of Facilities

Accountancy Education has heen found to lack the required facilities for effective implementation

rne programme. I an' appreciative to the Nigerian Accounting Standards Board (NASB). tee'

organizers of this Seminar, who has observed this problem and has decided to donate some book.

neriodicais and other accounting resources to Departments of Accountancy in six (6) Universities j r

Nigeria. It is in a bid to alleviate the problem. But there arc many more universities to reach out to so

'1:; 'to align accounting education practice in the country' as pursued by the Board.

The interview I conducted with the Department of Accountancy, University of Nigeria revealed that

the lecturers received training from the Institute of Chartered Accountants of Nigeria (leAN) OJ'

some accounting packages, but lack facilities to implement the new knowledge and skills thev /l;lV:

.eamt. in the classroom because they do not have the required soft ware. They can not transfer tne:

Knowledge and skill to the students due to lack the facilities. It is a big challenge to accouruinc

education In Nigeria.

The departments also lack library facilities, accommodation, computers for students to convenient! do their studies, We can not overemphasize the significance of library facilities in education. in some universities, there is just a shell marked out for accounting books and journals, most of which are even outdated. Only students and teachers who can surf the internet, can get CUITenl information, frorr on-line sources. There should be a specialist library for Accountancy to provide for the needs of tne ieachers and students. I CT Compliance Clearly we live in a time of very rapid and profound social transformation, a transition from a centur­ in which tne dominant human activity was transportation, to one in which communication has become naramount, from economies based upon cars, planes, and trains to one dependent upon computers ane networks. (Onyia, 20W). We iive in a polyglot world, today called the global village, These transformations call for teacher education re-engincering, since the teacher is the pivot upon which al .tevclopments hinge. Born tne teachers and the students should possess leT skills to De globall. comoetitive: to interact with colleagucs elsewhere, share ideas, information, experiences and so or: Currency of the Curriculum There is abundant information in all disciplines and it is the duty of teachers and learners in each are. of specialization to endeavour to get acquainted with the innovations. Another revelation from (lc­ inte;view I had was that most universities may not have International Financial Accounting Standcrc as a course in their programmes. This is a course that has been recommended for introduction IE every accounting programme. We can not be talking of global competitiveness if the curriculum QelCo 34

,:rord the students the opportunity to become 'global Accountants'; people who will render .ce in any country of the world. Well, higher education in Nigeria is striving for global reputation - should keep abreast of the current global contents, ski lls. values and attitudes. The globalization of businesses, the increasing complexities of business transactions. and advances in information technology that are facilitating electronic commerce and communication are challenging the relevance and usefulness of traditional accounting education. There is therefore the demand for introduction of courses that will help the students imbibe knowledge and skills on how to use financial statements and financial data, rather than merely focusing on learning the debits and credits needed to prepare these statements. The new accounting curriculum should focus on broad-based general education, rather than on technical knowledge by preparing students to be able to become professional accountants. Thus, the accounting experience should complement the academic preparation for students to become professionals. A number of challenges are facing Accounting Education. • Powerful economic and technological forces over the last few decades have forced national markets to expand beyond their borders seeking more capital resources than those locally available. As a result of the international business developments. the professional accounting, business, and financial communities have had to pay greater attention to international business activities. • The curriculum should focus on learning to learn. Memorization of rules and regulations and the mere accumulation of knowledge should not be the goal of learning to learn. Learning to learn emphasizes the need to understand both the underlying concepts and standards, and the ability to apply them and adapt them in a variety of situations. Learning to learn involves developing skills, knowledge, and professional orientation that help students learn more . effectively, and to use these learning strategies to continue to learn throughout their lifetime as new knowledge and skills are required. The Education Committee of the International Federation of Accountants (IFAC) (1994) emphasized the need to develop accounting courses that focus on basic concepts and their application in real-world environments, and the relevant intemational and ethical issues.

Accounting Ethics Ethics is a subject that involves moral reasoning, moral development and moral issues. Accounting ethics has been a major challenge to accounting education. The essence is to expose students to a deeper conceptual framework of moral reasoning and potential ethical situations in accounting. Accounting programme should prepare students for the moral terrain of the practical workplace realities. But there are two challenges facing accounting ethics and they are: who should teach accounting ethics and should accounting ethics be taught as a stand-alone course or integrated into the curriculum? There are three schools of thought pertaining to who should teach ethics to accounting students. One school believes that since ethics is an area distinct from accountancy, it should not be taught by accounting teachers. Another school recommends that ethics which purely belongs to philosophy should be taught by philosophy teachers. (Lawson, 2002). The third school advocates team teaching involving the accountancy lecturers and the philosophy teachers since accounting ethics deal with 35

both moral reasoning and dilemmas in accounting practice. Blanthome. Ko: c.~ -';;"'11::';" ~It,- I.

believe that ethics should be taught through team teaching, whereby leCler.:~ .1 fi':-.r=nt

management departments could come together to teach the course. This will exp -. . '", .IIClI::':I"1l'.~ t:

trans-disciplinary knowledge and experiences.

As to whether ethics should be included in accountancy programme, Karnes anc i:c-: - ,.-, ..;.

Cohen and Pant (1989) and Madison (20m) found out from their surveys that coverage ,: ~.

accounting curriculum is minimal. Fisher et al (2007) are of the view that the accounting ethic 0 : .

should deliver a common body of knowledge consistent with the university's mission; ensu-, "'_ students have the opportunity to use the language of ethics. are sensitive to ethical issues and irn;': ethical reasoning skills. The course should also prepare them for the moral terrain of the pract .c, workplace realities. Therefore it should be included in the curriculum. I remember that Nigeria: Accounting Standard Board, now known as the Financial Reporting Council of Nigeria organized _ workshop on Ethics in Accounting Education in 2008 for all accounting faculty in Nigeria at Ibadar They recommended inclusion of ethics as a content in accounting curriculum in Nigerian universities and polytechnics. Recommendations The following recommendations are proffered for effective implementation of accounting curricula in Nigeria: ., Accounting curricula should be reviewed in line with the 21 st century market economy. so as to produce functional accountants. Teaching should be as practical as possible to expose the students to the realities of the profession. • Universities should explore the possibility of introducing e-learning to accommodate many more students in that mode and reduce the unhealthy large class population seen Ii, uni versities. • What is taught must reflect the demands of practice in the field, for the products to be functional. fI There is need for inclusion of ethics in the curriculum as a stand-alone course, taught by an interdisciplinary team from philosophy and accountancy e The introduction of ethics in accounting curriculum may require increase in the credit hours to accommodate the new course. • Attitude is contagious and so the Accounting educators must abide by the accounting ethics, as they are models to their products. • Information and Communication Technology and other facilities should be provided to the Accountancy Department so as to bring both the teachers and the students to the side of the digital divide, • Workshops should be organized for the teachers to expose them to new knowledge, skills and attitudes in accounting education.

. onclusion "..• : ounting curriculum must be restructured to respond to the needs of corporate customers as agree., ·In. '.,merican Association of Accountants (AAA) in 1994. The business world has changed: the role II . -e accountant has changed; and accounting curricula must also change in order to prepare students lI'~eir future careers in accounting. The accounting profession has emphasized the need for ethic, I,

36

_ ,':_~..:.~,:. ,-".,'(c"rdmgly. the academia has a responsibility to meet the changing needs ---; .=-~"r;::::,,,ic,n. just as the accounting profession has a responsibility to meet the _ _,.:. .: o~"-·l2t:. Accounting educators must face the realities of the professional world and - _ ' 'c:::: Crav, Bebbington and McPhail, (1994) sum it all up by noting that if there arc :> .n accounting practice, it is therefore probable that at least some of the responsibilities _>~ ..;.[ "he door of the educators. Educational programmes must be flexible and adaptive for -e: rro.iuctive.

,\.l:It:[t:nces :"'-:i~,~l.

M.A. (2008). Innovation and curriculum development for basic education in .\ igeria: Policy priorities and challenges of practice and implementation. Research Journal of International Education. Vol(8) November, .2008.

,-',.:hashim, D. D.& Weiss, E. J. (2004). Recent developments in accounting education and the future of American Institute of Certified Public Accountants (AlePA) ISO-hour requirement. International Journal of Commerce and Management. http://business.highbeam.com. Retrieved 4111/10. Atkinson, T. (1998). WWW: the internet. London: CILT. Blanthorne, C; Kovar, S. E. & Fisher, D.G. (2007). Accounting educators' opinions about ethics in the curriculum. Issues in Accounting Education 22 (3): 355-390. http://w\.-.·w.faqs.org/periodicalsI201001/2j73454351.htm1. Retrieved 4111110. Department of Accountancy (2008). B.Sc Degree Programmes (Regular and Part time). University of Nigeria, Enugu Campus. Fisher, D., D. Swanson & J. Schmidt (2007). Accounting education lags ePE ethics requirements: Implications for the profession and a call to action. Accounting Education: An International Journal 16(4): 345-363. http://www.fags.org/periodicals/20J 001/2123454351.html. Retrieved 4/11/10.

t

Gray, R, J. Bebbington & K. McPhail (1994). Teaching ethics in accounting and the ethics of accounting teaching: Educating for immorality and a possible case for social and environmental accounting education. Accounting Education 3( I): 51­ 75. International Federation of Accountants (1994). Recent developments in accounting education.http:/hmliath.ecnexLcom/coms2/gi OI98-74628/Recentdevelopments- in­ accounting-education.htm!. Retrieved 1/1 1/10. Karnes, A. & J. Sterner (1988). The role of ethics in accounting education. The Accounting Educators' Journal (Fall): 18-31. 37

Lawson, R (2002). The inclusion of business ethics in the curriculum. Research On Accounting Ethics 8: 59-71. http://v,'ww.faqs.org/periodicals/20100112123454351.html. Retrieved 4/11/10. Madison, R L. (200 I). To what extent is ethics taught in the accounting programs in Ohio's colleges and universities? Ohio CPA Journal 60 (2): 39-42. http://www.faqs.org/periodicalsI20100112123454351.html. Retrieved 4/11/1 O. Offorrna, G.c. (1994). Curriculum implementation and instruction. Onitsha: Uni-world Educational Publishers Ltd. Offorma, G.c. (ed) (2002). (Revised). Curriculum theory and planning. Enugu: Donze Press. Offorma, G.c. (2006). Curriculum Issues in the 21 sr century. Nigerian Journal of Curriculum Studies. 2 (1), 26 - 39. Offorma, G.c. & Ofoefuna, M.O. (2007). Curriculum innovation and evaluation. Onitsha: Ofona Publishers. Onwuka, Uga (1981). Curriculum development for Africa. Onitsha; Africana-Fep Publishers. Onyia, C. (2010). Beyond the call of duty: Faculty Quality in the 21 st century. Paper presented at the Faculty of Education Conference on Nigeria @50: Rethinking teacher quality, held at the University of Nigeria, Nsukka. May 19 -22. Peretomode, V.F and Ikoya, P.O. (2010). Managing Nigerian secondary school reforms to enhance equity and globalization. Educational Research and Reviews. 5(6),298-302.Retrieved on June 15,2010 from www.Academicjoumals.orgIERR2. Russell, K. A. & C. S. Smith (2003). It's time for a new curriculum. Strategic Finance 85(6): 1-5. Shabani, J. & Okebukola, P. (2001) (eds). Guide to the development ofmaterials jor distance education. (Trial Edition). UNESCO BREDA, Senegal.

i i!

Wheeler, D.K. (1978). Curriculum process. London: Hodder & Stoughton. Wiggins Grant & McTighe, Jay (2005). Understanding by design. Virginia: Association for Supervision and Curriculum Development.

38