Article Abstract:
A survey, distributed by the Institute of Chartered Accountants in Australia and the Accounting Association of Australia and New Zealand, based on a questionnaire from a United States study, was completed by practitioners and educators in accounting in June 1980. Its purpose was to identify a core curriculum as a basis for accounting undergraduate degrees. Respondents were categorized into the four groups around which topics on the questionnaire were categorized: 1) financial accounting, 2) managerial accounting, 3) auditing and 4) taxation. Financial and managerial accounting were determined to be more important than the taxation and audit areas. The experts seemed to indicate that students needed to specialize in an area before entering it. The third section of the questionnaire dealt with changes believed necessary to the curriculum. No change in emphasis was evident, but a stronger emphasis on accounting in the overall program was suggested. A four-year program received a small amount of support over the the present three-year program.
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Article Abstract:
This paper examines the factors which influence high calibre students in their choice of a professional discipline of study. Using a questionnaire approach students were requested to determine the relative importance of eleven factors in their choice of discipline of study. Results showed that accountancy students appeared most concerned with job satisfaction, earnings potential, availability of employment, aptitude for subject and years of formal education, and to have a different, and more distinctive, profile than that of other students. These results may have important implications for recruitment into the profession. (Reprinted by permission of the publisher.)
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Article Abstract:
This paper is a critique of a recent Australian study of the term structure of interest rates. It argues that the tests used are likely to be biased and provides some evidence of this effect. (Reprinted by permission of the publisher.)
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