Curricular accounting and standards and equivalence of university-student learning (2010)
Type of ContentConference Contributions - Published
PublisherUniversity of Canterbury. Department of Accounting and Information Systems
AuthorsDixon, K.show all
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.
CitationDixon, K. (2010) Curricular accounting and standards and equivalence of university-student learning. Wellington, New Zealand: Sixth Accounting History International Conference: Accounting and the State, 18-20 Aug 2010.
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Keywordssocial and institutional non-financial accounting; curricular accounting; higher education; qualities of learning and credit; genealogy; path dependency
ANZSRC Fields of Research15 - Commerce, Management, Tourism and Services::1501 - Accounting, Auditing and Accountability
13 - Education::1302 - Curriculum and Pedagogy::130203 - Economics, Business and Management Curriculum and Pedagogy