Curricula in introductory accounting: An international student focus

Abstract

Recent changes to management and funding regimes in Australian universities have emphasised the need for global competitiveness and the development of commercial orientations, coupled with the pressure of relative declines in public funding to the sector. In consequence, many universities have increasingly relied on fee-paying, international students. This internationalisation raises various issues, including those about teaching and learning quality. We investigate the match between the needs of international students and the curriculum, including content, delivery and assessment, on a micro level with reference to introductory accounting (IA) subjects in Australian universities. The results suggest a number of prevailing issues that need to be considered by accounting educators in terms of improving educational experiences and outcomes for international students.