Curricular Accounting the Canterbury way
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.