Curricular accounting and standards and equivalence of university-student learning
Accounting figures variously in New Higher Education. However, despite their infant precursors having been labelled curricular accounting (see Theodossin, E. (1986), The Modular Market, Further Education Staff College, London), accounting researchers have overlooked calculative practices, processes, records and associated means of measuring, recording and reporting university-student learning. The means in question comprise credit, credit points, levels of learning, level descriptors, learning outcomes, and related characteristics of course catalogues, qualification frameworks, credit transfer systems and student records, transcripts and diploma supplements. The former University of New Zealand and its affiliate in Christchurch, New Zealand, and Te Whare Wananga o Waitaha, also of that city, are used as a case study. This paper provides a retrospective analysis to illuminate how curricular accounting about university-student learning has reflected and constituted standards and equivalence of this learning, not only at the case study site but across tertiary education in many countries.