Curricular Accounting the Canterbury way

Type of content
Publisher's DOI/URI
Thesis discipline
Degree name
Publisher
University of Canterbury. Department of Accounting and Information Systems
Journal Title
Journal ISSN
Volume Title
Language
Date
2009
Authors
Dixon, K.
Abstract

Accounting figures variously in New Higher Education, as much accounting research shows. Neglected, however, are calculative practices that in their infancy attracted the label curricular accounting (Theodossin, 1986). They include credit points, levels of learning, level descriptors, learning outcomes, and related characteristics of student transcripts and diploma supplements, qualification frameworks and credit transfer systems. Their use has expanded internationally over the past two decades. Using New Zealand’s University of Canterbury as a case study, the practices are reviewed and the question of whether they are a form of accounting is discussed. The results beckon further research into curricular accounting’s evolution alongside changes in higher education and its consequences for participants in universities and similar institutions, higher education sectors and governments.

Description
Citation
Dixon, K. (2009) Curricular Accounting the Canterbury way. University of Canterbury, Christchurch, New Zealand: 3rd New Zealand Conference on Management Accounting, 19-20 Nov 2009.
Keywords
learning accounts, qualification frameworks, credit accumulation and transfer systems, university funding, accounting information fou operations control
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
Field of Research::15 - Commerce, Management, Tourism and Services::1501 - Accounting, Auditing and Accountability
Fields of Research::39 - Education::3901 - Curriculum and pedagogy::390103 - Economics, business and management curriculum and pedagogy
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