Australian Accounting Enrolments and Student Load: An Empirical Note on Trends and Composition Through the 1990s

Abstract

This statistical note examines trends in Australian accounting enrolments and student load, together with the composition of enrolments and course completions, over the 1990s. Unpublished higher education statistics from the Department of Employment, Training and Youth Affairs (DETYA) is extracted at the specific and broad field of study level for the purposes of the analysis. Three main trends are noted. First, in spite of moderate growth rates in most Australian states, the relative position of the accounting discipline in terms of all business-related enrolments and student load has declined over the last decade. Second, Australian growth in accounting enrolments and student load is not evenly distributed across all States and Territories with growth rates higher in Queensland, Tasmania and Western Australia and lower in Victoria and the ACT. Finally, the composition of accounting enrolments and course completions has changed markedly during the last decade. Female participation rates have increased, with the exception of doctoral programs and masters by coursework, and the share of enrolments by overseas fee-paying undergraduates/postgraduates and domestic fee-paying postgraduates has also increased.