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https://doi.org/10.1080/09639284.2018.1454333

Work-Integrated Learning in Accountancy at Australian Universities –

Forms, Future Role and Challenges

Trevor Stanley

Jia Xu School of Accountancy

Queensland University of Technology

Brisbane, Australia.

Please address all further enquiries to:

Dr Trevor Stanley

Queensland University of Technology

School of Accountancy

2 George St

BRISBANE Q 4000

Australia

Email: ta.stanley@optusnet.com.au

ii

Work-Integrated Learning in Accountancy at Australian Universities –

Forms, Future Role and Challenges

ABSTRACT:

This exploratory study seeks to obtain the views of strategic decision makers surrounding the

implementation of Work-Integrated Learning (WIL) Accountancy programs in Australian

universities. Using an online questionnaire with mainly open-ended questions, the results

showed most respondents perceived WIL programs as important and should be offered and

assessed. Work placements and internships were the prominent forms of WIL; and WIL

programs were of varying length but typically long, elective, unpaid, in the middle and/or end

of the course/degree, assessed, with students awarded grades and credit points. The most

challenging issues identified were the difficulty of finding placements and the resourcing

implications. The contributions of the study relate to highlighting the various models of

accountancy WIL actually implemented and providing empirical evidence on the challenges

faced. Since WIL is perceived as important for the future and should be included in degree

courses, the proposed future research could help overcome these challenges.

Keywords:

Accounting education

Professional education

Work-Integrated Learning (WIL)

Work placements

Internships

1

Introduction

Work-Integrated Learning (WIL) is ‘an umbrella term for a range of approaches and

strategies that integrate theory with the practice of work within a purposefully designed

curriculum’ (Patrick et al., 2008, p. 9). Across the Australian higher education sector, there is

a growing and widening trend to provide students with experiences in practice settings to assist

them in developing the knowledge required for effective professional practice (Billett, 2011).

In accounting education, there is a belief that degree programs should move away

from concentrating on transmitting large amounts of technical knowledge, and instead, ‘foster

among students a personally developed understanding of the principles and concepts which

underpin accounting and business practices’ (Flood & Wilson, 2008, p. 225). To achieve this

in the US, Action Item 4.1.5 of The Pathways Commission on Accounting Higher Education

(2012) (hereafter called The Pathways Commission) argues that ‘formative education for

practice cannot be accomplished exclusively in the traditional classroom setting’ and that a

‘foundational clinical learning experience’ is required; and it be ‘jointly developed,

implemented, overseen, and assessed by accounting educators and working accountants’ (p.

72). Fully supporting this view, Wilkerson (2010, p. 11) recommends that ‘every accounting

program’s curriculum should provide its students a significant clinical learning experience such

as a practice internship.’ Further, Wilkerson (2010, p. 11) argues ‘… a clinical experience in

which accounting educators play no role in its development or oversight (e.g., a typical summer

practice internship) is likely not a substantive learning experience.’

In terms of Australian accounting education, the importance of WIL was recognised

by the accounting professional bodies for the very first time in 2012 when the Professional

Accreditation Guidelines for Australian Accounting Degrees report (CPA Australia & Institute

of Chartered Accountants in Australia [ICAA]1, 2012) stated that they welcomed the inclusion

1 The ICAA changed its name to Chartered Accountants Australia and New Zealand (CA ANZ) in 2014.

2

of WIL in Australian accounting degrees across a range of formats2. These professional bodies

also welcomed opportunities to promote such activities to their members (CPA Australia &

Institute of Chartered Accountants in Australia, 2012). Support for including WIL in

accounting courses was further reinforced by a report called National Strategy on Work

Integrated Learning in University Education which was prepared by the national bodies of

Universities Australia, Australian Chamber of Commerce and Industry, Australian Industry

Group, Business Council of Australia, and the Australian Collaborative Education Network

(2015). The report emphasised the importance of WIL in university education and ‘is designed

to increase opportunities to participate in WIL, recognising the benefits to students, employers,

universities and the economy’ (p. 2).

In certain professions including teaching, health sciences (for example medicine,

nursing, allied health) and built environment (for example engineering), an essential part of

university undergraduate courses involves practical learning in the workplace (Universities

Australia, 2008). In professional accounting education however, this is not generally a

requirement (Stanley, 2013). If work placements in accounting are to become the norm as in

other professions, there are three key stakeholders in their development – students, employers

and universities. Some empirical research conducted to date has found that work placement

programs in accounting had a positive impact on students (Beck & Halim, 2008; Gracia, 2010;

Paisey & Paisey, 2010; Stanley, 2013). These programs were perceived to be effective with the

vast majority of students and graduates agreeing that the program was worthwhile and had

value. Very limited research has been conducted on accounting employer perspectives though

Stanley (2017) reported that the WIL program benefited both employers and students. There is

little empirical evidence on the views of university accounting educators concerning WIL in

2WIL formats include professional work placements, internships, practicum, field/clinical placements, cooperative

education, service learning, community projects, industry projects, work-based projects, fieldwork, site visits,

field observations and shadowing (CPA Australia & Institute of Chartered Accountants in Australia, 2012).

3

accounting degrees and this study seeks to address this research gap.

Given that there has been a call from the Australian accounting professional bodies to

include (but not mandate) WIL in university degrees; The Pathways Commission in the US

also calling for this type of learning; and empirical accounting education literature stating the

benefits achieved from WIL, it is important to obtain empirical data about implementing WIL

accounting programs. As a result, the primary aim of this research is to obtain the views of

Heads of Accountancy Schools in Australian universities on the WIL programs already

implemented; whether WIL has a role to play in future accounting education; and if WIL is to

be fundamental in accounting education, determine WIL implementation issues and obstacles

which have to be overcome. Therefore, the research questions for this study are:

1. What is the form and extent of WIL accountancy3 programs offered by Australian

universities?

2. What is the future role and nature of WIL in accountancy courses/degrees in

Australian universities?

3. What are the challenges facing Australian accountancy schools that have not

implemented a WIL program?

The rest of the paper is organised as follows. The next section will briefly overview relevant

WIL literature and WIL programs in accounting education. This section will also synthesise

selected forms of WIL programs from the literature, identify the role of the university in

structured WIL programs and culminate in a constructed conceptual framework to guide the

study. The middle section will outline the research method and the findings. The paper will

3 The terms ‘accounting’ and ‘accountancy’ can generally be used interchangeably. However, to emphasise that this study is about the professional orientation of the working world, the term ‘accountancy’ was used. ‘Accountancy’ has a wider perspective and generally includes the disciplines of financial and management accounting, tax and corporate law, accounting information systems, and auditing. Throughout this paper, ‘accountancy’ will be used when referring to all aspects of the study including the research questions, respondents, the wording of the questions in the questionnaire and the findings; and ‘accounting’ will be used for all other contexts.

4

end with the conclusions, the implications and possibilities for future research, the limitations

and the contribution.

WIL Literature and a Constructed Conceptual Framework

Taking a broader perspective of WIL in the first instance, literature about professional

learning has great relevance to accounting education. Promoting professional learning has

become of interest in higher education institutions as they are required to fulfil a role in

preparing professionals through their undergraduate and postgraduate programs (Billett &

Henderson, 2011).

Schön (1983, p. 275) described professional knowledge as ‘knowing in practice’. He

urged professional education to value propositional knowledge and he challenged the reality of

the theory-practice divide (Schön, 1983). Schön (1995, p. 29) noted that physicians, for

example, say ‘I really learned to practice medicine on the wards,’ and lawyers say ‘I really

learned to practice law in the courtroom, or the law office.’ He recognised that universities

should not only be the place for people to accumulate knowledge, but also the place to foster

practical skills that are needed for professional practice (Schön, 1983).

Eraut (2004) perceived professional knowledge as consisting of separate but

interrelated domains of knowledge, with the majority of the learning in the workplace being

informal, involving a combination of learning from other people and learning from personal

experience, often both together. Eraut (2004) suggested that authentic learning recognises the

social significance of learning from other people, and draws attention to the learning that takes

place in the spaces surrounding activities.

In terms of student learning, WIL encompasses a range of work-related activities and

experiences built into a student’s study program to give students opportunities to apply the

theories being learnt in the classroom to the workplace (Atchison, Pollock, Reeders & Rizzetti,

2002). An integration of learning between university and the workplace enhances student

5

learning and provides students with improved learning experiences (Billett, 1995; 2007; 2010).

More specifically, it is learning by doing and is designed to help students develop a better

understanding of their future career path, personal and professional direction, and extend their

knowledge of the world of work (Leong & Kavanagh, 2013).

One of the major benefits of WIL is the enrichment of student learning by integrating

theory and practice between academic and workplace settings. Schmutte (1986) pointed out

that internship experience maximises the value of students’ educational programs in two ways:

by consolidating their classroom experiences with the practical aspects of the business world;

and by helping students to correct any educational deficiency they may discover during the

internship period. Studies into university students’ experience found that they generally

recognised the contribution university had made to their generic skills development, but they

placed a greater value on the experience of learning in the workplace (Blackwell et al., 2001;

Crebert et al., 2004). Meredith and Burkle (2008) concluded that real-life experience improves

student learning and combining theory and practice brings a balanced approach to learning that

will prepare students educationally and professionally to join the realms of a changing global

business environment.

Lizzio and Wilson (2004) criticised traditional educational practices that offer few

opportunities for students to integrate their performance across thinking, feeling and doing

domains, or fail to prepare them to learn from future challenging or distressing experiences.

Further, they criticised external practicums or work experience programs where the experience

often becomes an end in itself rather than being a point of departure from the more challenging

goal of systematically learning from experience. There is a growing sophistication in the way

that work-based learning is being theorised and facilitated in higher education, with its gradual

emergence as a distinct field of practice and study supported by relevant pedagogies and

concepts of curriculum (Lester & Costley, 2010).

6

In addition to authentic workplace experiences, good curricula design including

induction and preparation processes, supervisor access, and alignment, may improve learning

outcomes and ultimately students’ satisfaction with their WIL experience (Smith & Worsfold,

2014). Evidence indicates that well-designed work-based programs are both effective and

robust, and also develop people as reflective, self-managing practitioners who are committed

to their own development (Lester & Costley, 2010). WIL provides many benefits and the

literature supports it’s integration into the university curriculum.

WIL in accounting education

The accounting profession is made up of accounting academics, professional bodies,

employers and policymakers, all of whom contribute to accounting education and professional

training (Evans, Burritt & Guthrie, 2012). Accounting education has been under attack with

advancing technology reducing the need for ‘number crunchers’ and an increased expectation

of analytical and problem-solving skills in business school graduates (Still & Clayton, 2004, p.

469). Accounting academics have also questioned many aspects of traditional accounting

education (Accounting Education Change Commission, 1990; Albrecht & Sack, 2000; Flood

& Wilson, 2008; Mathews, 1990; Stanley, 2013; Wilkerson, 2010).

Although WIL is not a mandatory element of accounting degrees, members of the

accounting profession have recognised the contribution WIL can make to student learning (CPA

Australia & Institute of Chartered Accountants in Australia, 2012; The Pathways Commission,

2012). There has not been a lot of empirical research on WIL in accounting but the programs

that have been researched indicate they were perceived by students to be effective (Beck &

Halim, 2008; Gracia, 2010; Paisey & Paisey, 2010; Stanley, 2013). There have also been calls

for change in that for more effective learning to take place, it is necessary in professional

accounting education that some learning be situated (Lave & Wenger, 1991; Vygotsky, 1978)

and to make some form of work experience an essential element of a professional accounting

7

graduate’s education (Stanley, 2013; Wilkerson, 2010). For this to occur, more research is

needed on the role of universities in setting up WIL programs and that is the aim of this research.

Forms of WIL

As WIL becomes better understood through research and academic analysis of its

learning process, a new epistemology is emerging (Orrell, 2011). In the past, work experience

was understood as a one-way process in which the knowledge gained at university was applied

to the workplace and deeper knowledge gained. However, it was later recognised that ‘a

comparable body of knowledge was present and learned in the workplace’ (Orrell, 2011, p. 14).

The learning process is now more complex and involves ‘an integration of learning and

knowledge derived from academic sources, workplace experience and reflection’ (Orrell, 2011,

p. 14). These new practices of WIL involve the ‘three-way balance of power between learners,

universities and employers’ (Harvey, 2007, p. 1).

There is also a lack of ‘consistency or consensus’ regarding the types of activities and

words used to describe work-related learning (Connor & MacFarlane, 2007, p. 7). The situation

is further complicated by an array of terms pertaining to work (e.g. paid and unpaid), learning

(e.g. curricula and extra-curricular), and assessment (e.g. formative and summative) (Smith et

al., 2009).

In terms of their application to accounting education, the following Smith et al. (2009)

categorisation of WIL models and their broad characteristics, based on the work done at Griffith

University in Australia, are chosen for the purpose of this research:-

Work placement - the university places a student in industry during the degree program

for a short period of time and is paid or unpaid;

Work experience/vacation work - paid or unpaid extra-curricular work that usually

takes place in an industry or profession related to the student's program but may relate

to student's part time work which is not related to their program;

8

Internship - usually paid and one year in length and often referred to as a sandwich

course;

Co-operative education - usually paid and based on a specific project or more general

work experience;

Industry project - usually unpaid, short-term and based on achieving outcomes for a

specific project; and

Mentoring - mentoring can range in practice from a formal structured program through

to an informal relationship including peer support.

Although this provided an initial framework for the study, the evidence will show that the

model of an Internship actually implemented by the respondents resulted in different

characteristics.

Role of universities – issues and challenges

As previously discussed, the development of WIL has seen a transfer from a one-way

model to a partnership model involving students, universities and employers. However, WIL

needs to be better supported by appropriate curriculum and pedagogic principles and practices,

to assist educators design appropriate WIL programs that are integrated effectively into the

overall curriculum (Billett, 2011).

Most Australian universities have strengthened their commitment to WIL in their

strategies and are re-shaping areas of the university to better manage and support WIL

programs (McLennan & Keating, 2008). Increasingly universities are establishing institutional

agendas and targets in terms of integrating WIL experiences into the formal curriculum (Orrell,

2011). A number of universities have made substantial commitments to increase the availability

of WIL, for example Victoria University has committed to ‘at least 25% of the learning in 100%

of our courses will draw upon student workplace and/or community experience’ (Universities

Australia, 2008, p. 3). This change has occurred in the context of a greater recognition of the

9

workplace as a unique and valuable learning environment for students (McLennan & Keating,

2008).

Various literature on WIL has discussed implementation issues in general, with the

three major categories of issues from a university perspective being WIL Pedagogy and

Curriculum, Partnership Organisations, and University Resources. These three categories are

primarily based on the work of Patrick et al. (2008) and Orrell (2011), whose Australian

national studies were conducted under the auspices of the Australian Learning and Teaching

Council (ALTC); and McLennan and Keating (2008), who presented a paper to the ALTC/

National Association of Graduate Careers Advisory Services (NAGCAS) National Symposium.

These papers will therefore be heavily referenced as the basis of this research study. Sub-

themes were also identified under each of these three key categories. All these major WIL

issues and subthemes are highlighted in Table 1.

Table 1. Major WIL issues and sub-themes

WIL Pedagogy and Curriculum Partnership

Organisations

University

Resources

Educational priority

Whether it is the role of the university to

make students work-ready or to educate

them in other ways (Billett, 2009; Billett

& Henderson, 2011; Patrick et al., 2008);

Education may not be about employability

(Patrick et al., 2008);

Academics weigh up the purpose of

Higher Education against meeting social

and economic goals (Billett, 2009).

Obtain placement

Difficulty in finding

placements (McLennan

& Keating, 2008; Orrell,

2011; Patrick et al.,

2008);

Regional concerns

(Patrick et al., 2008);

Managing large numbers

of students (Patrick et al.,

2008).

Cost and time

Resource implications

for employers (Patrick et

al., 2008).

Maintain partnerships

Workload and time

constraints

Workload and time

constraints for staff

(Patrick et al., 2008);

Lack of support (Patrick

et al., 2008).

Cost

University meeting full

costs of implementing

WIL programs

(McLennan & Keating,

2008; Orrell, 2011;

Patrick et al., 2008).

WIL staff recognition and

reward

WIL staff recognised and

For credit/not for credit

Workplace learning recognised and valued

as a contribution towards an accredited

degree (Patrick et al., 2008);

Many universities accredit WIL for

structured activities (McLennan &

Keating, 2008).

10

Assessment

Improve program quality (Billett, 2009);

Various assessment strategies (Patrick et

al., 2008);

Grading system considerations (Stanley,

2013).

Mutually beneficial and

sustainable (Orrell, 2011;

Patrick et al., 2008).

rewarded (McLennan &

Keating, 2008).

Paid/unpaid

Many programs for teaching and medical

degrees are unpaid (Universities Australia,

2008; Smith et al., 2009);

Financial burden for students (Patrick et

al., 2008);

Paid program could be beneficial to

certain groups of students (Universities

Australia, 2008; Smith et al., 2009).

Timing and sequence

Flexible arrangements for students can be

beneficial (Patrick et al., 2008).

Length

Long versus short programs (Patrick et al.,

2008; Stanley, 2013).

To draw together the key areas explored in the literature review and to link those issues

to the research design, a conceptual framework was constructed, which is shown in Figure 1.

11

Figure 1. A conceptual framework for accountancy WIL implementation issues and challenges

Research Method

The purpose of this study is to obtain the views of Heads of Accountancy Schools in

Australia on WIL implementation issues and obstacles. Heads of Accountancy Schools in all

Australian universities were selected for this research because they are the key decision-makers

who control budgets and resource allocation within the school and their perceptions will drive

any change in accounting pedagogy and curriculum. Their opinions are, therefore, important

to provide insights into issues in WIL accountancy programs before and after implementation.

A nationwide population of Australian universities was chosen to receive an emailed

questionnaire for this study4 . Through internet sites and phone calls, the names and email

4 Ideally interviews could have been conducted. However this was dismissed due to time and cost constraints of conducting a possible 39 interviews throughout Australia. The authors felt the same data could be validly collected via an email questionnaire.

12

addresses of all Heads of Accountancy Schools in all 39 Australian universities5 were obtained

and they were invited via email to participate in the research by completing the questionnaire

designed for the study. As a result, this was a census study as everybody in the population of

interest was surveyed.

This research is an exploratory qualitative study (Denzin & Lincoln, 2011) using

predominately open-ended questions via questionnaire as the data collection method.

Qualitative research allows the investigator to obtain a richer and more intimate view of the

social world than is possible with more structured methods (Schutt, 2009). It also enables an

understanding of the world as seen by the respondents and allows for the expression of

individual variation (Patton, 1990).

A self-report online written questionnaire (Denscombe, 2010) was developed, pilot

tested and used in this study. According to Dawson (2009), open-ended questionnaires are used

to find out what people think about an issue and enable respondents to raise new issues.

Respondents tend to feel they are able to speak their mind in open-ended questionnaires and

this type of questionnaire can be used to find out all the possible responses from these

respondents (Dawson, 2009). For this reason, almost all of the questions in the questionnaire

are open-ended. However, it was decided that one question should be a ranking question.

5 Group of Eight (Go8) - Australian National University, Monash University, The University of Adelaide, The University of Melbourne, The University of New South Wales, The University of Queensland, The University of Sydney, The University of Western Australia. Australian Technology Network of Universities (ATNU) - Curtin University of Technology, Queensland University of Technology, RMIT University, University of South Australia, University of Technology Sydney. Innovative Research Universities of Australia (IRUA) - Charles Darwin University, Flinders University, Griffith University, James Cook University, La Trobe University, Murdoch University, The University of Newcastle. Regional Universities Network (RUN) - Central Queensland University, Southern Cross University, University of Ballarat (renamed to Federation University in 2013), University of New England, University of Southern Queensland, University of the Sunshine Coast. Other Universities - Australian Catholic University, Bond University, Charles Sturt University, Deakin University, Edith Cowan University, Macquarie University, Swinburne University of Technology, University of Canberra University of Notre Dame Australia, University of Tasmania, University of Western Sydney, University of Wollongong, Victoria University. MCD University of Divinity was deleted from the university list as it does not offer an accountancy degree. This university was not included in the study. Source: Norton (2013) Mapping Australian higher education

13

Ranking questions allow the respondent to differentiate the importance of each answer (Reis

& Judd, 2000). The conceptual framework gave guidance as to possible challenges universities

face with WIL and ranking the options would enable data to be collected from each respondent

about the relative importance of each of these challenges.

The questionnaire could be completed on-line or printed on paper and returned to the

researchers. It included four sections 6 dealing with demographic information, questions

relating to how the Heads of Accountancy Schools perceive WIL programs in general,

challenges that prevent them from implementing a WIL program, and what are the existing

WIL programs in their schools and the associated respective characteristics. Because the

completion of the questionnaire was not meant to be an onerous task, the size of the response

box was an indicator of how many words were expected. This study was approved by the

Queensland University of Technology (QUT) Human Research Ethics Committee after

complying with ethical guidelines. The questionnaire was administered to all participants

following QUT ethics protocols from October 2013 to April 2014 and asked respondents to

reflect on WIL programs relating to the 2012 academic year. Two follow-up emails were sent

6 The details of each section are: Background Information. Questions enquire about the position of the respondent, the name of the respondent’s university, and whether the respondent agrees to reveal the name of the university due to confidentiality/anonymity. General Questions. Questions 1-2 address the perceptions of respondents about selected issues relating to the value and importance of a WIL program. Question 3 sought respondent’s perceptions about whether WIL should be compulsory or an elective. Question 4 examined how respondents perceive the assessment method of a WIL program. Question 5 surveyed the perceptions of respondents on the timing of a WIL program. These are general perceptions about WIL regardless of whether universities have a WIL program or not. Question 6 is a diagnostic question that asks respondents whether they have a WIL in Accountancy program. Questions for Universities without a WIL in Accountancy Program. Question 7 is a ranking question and addresses issues relating to challenges respondents perceive to be the most important reasons for not implementing WIL in their Accountancy degree. Question 8 invited open-ended responses to explore further explanations for the top three selected challenges. Questions for Universities with a WIL in Accountancy Program. Questions 9-11 address issues regarding WIL implementation for up to three selected types of WIL programs. Issues include timing, length, assessment method, structure, student and employer participation rates, and challenges faced while implementing the programs. Question 12 seeks any other comments from respondents.

14

to try to obtain the highest response rate.

Thematic analysis was conducted on the questionnaire data according to the four

stages outlined by Boyatzis (1998), which were: sensing themes (recognising the codable

moment); doing it reliably (encoding the codable moment consistently); developing codes; and

interpreting the information and themes in the context of a theory or conceptual framework.

These stages set out in the very broadest sense what the researcher should do to code and

analyse the data. Identification of emergent themes was derived directly from the questionnaire

responses. The themes were determined by one author, revisited many times to ensure accuracy,

and then checked by the other author. This ensured the accuracy of the themes and thus

improved the validity of this study.

The initial coding included looking for themes previously developed and any other

emerging patterns. When respondents referred to a theme different to previously developed

themes, these responses were coded and collated together to form new themes. Various sub-

themes within a theme became apparent and so these were also coded and the data collated.

For example, in the question ‘Do you think WIL should be an important part of a university

Accountancy course? Why?’ all the responses were initially collated for that question. When

reading justification for their positive or negative response, various themes appeared based on

the reasons given. These became the basis for the findings outlined later in research question

2. Also, there were certain dissenters from the general view, or comments that indicated that

problems had occurred. These were also coded and collated. In this process, both patterns and

dissenters were established. In addition, simple descriptive statistics were used to analyse

responses from universities, their perceptions on general WIL issues and the ranking of

challenges.

15

Findings and Results

Responses were received from 24 Heads of Accountancy representing approximately

61.5% of the total 39 possible respondents. Three others surveyed (7.7%) indicated they did

not want to participate and no responses were received from the remaining 12 universities

(30.8%) despite follow-up emails. Table 2 displays a breakdown of responses.

Table 2. Responses from universities

Category+ Number of

Responses

Total

Possible

Response Rate (%)

Group of 8 Universities (Go8) 3 8 37.5%

Australian Technology Network of

Universities (ATNU)

2 5 40.0%

Innovative Research Universities of

Australia (IRUA)

5 7 71.4%

Regional Universities Network

(RUN)

6 6 100.0%

Other Universities (OTHER) 8 13 61.5%

Total 24 39 61.5%

+ See footnote 5 for details

Of the 24 respondents who completed the questionnaire, 8 (33.33%) were Heads of

Accountancy Schools, 10 (41.67%) were Heads of Accountancy Discipline and 6 (25%) were

Senior Academics in an Accountancy Role. Five (20.83%) chose to make the name of their

university public and 19 (79.17%) chose to respond anonymously. It should be noted that the

majority of respondents were Heads of Accountancy Schools and Heads of Accountancy

Discipline. However some universities do not have an Accountancy Head of School or

Discipline and as a result, responses were obtained from people in a Senior Academic

16

Accountancy Role7. Because of this, the results and all references to the respondents will be

reported in the remainder of this study as Heads of Accountancy. Due to the confidentiality

preferred by most respondents, each of these university responses is indicated by an alphabetic

letter.

As an indicator of the size of the responses, in the key questions relating to the

importance of WIL and how WIL should be assessed, the average response was 24 words and

21 words respectively. This indicates the responses were quite lengthy as evidenced later in the

paper. However some respondents answered in dot point form whilst others were succinct, for

example, ‘Increases authenticity for students as they complete their studies’.

The form and extent of WIL accountancy programs offered by Australian universities

(Research Question 1)

Research Question 1 seeks to identify and explain the various forms of WIL programs

used in accountancy schools in Australian universities. Of the 24 respondents, 16 (66.67%)

stated that their school had some form of WIL in accountancy program. Each participant was

asked to describe the top three forms of WIL offered at their university using as a guide the six

different types of WIL from Smith et al. (2009). Their answers provided insights into the nature

of WIL in accountancy programs offered throughout Australia. As shown in Table 3,

respondents reported 8 forms of WIL programs in their accountancy schools totalling 22

programs.

7 The titles of these respondents were Associate Head of School – Commerce, Acting Head of School of Information Systems & Accounting, Deputy Head of School, Faculty Work Integrated Learning Coordinator, Course Co-Ordinator (Accounting) and Lecturer in Accounting. A decision had to be made about including the last respondent as prima face it appeared this person was not in a senior role. This data was included as the School offered WIL; the authors felt the types of WIL should be reported; and as the email was sent to the Head of School, this person responded as an authorised proxy.

17

Table 3. Summary of forms of WIL program in accountancy schools and the number and

types of universities offering those forms

WIL Program Form Number of Universities University Type

Work placement 8 1 Go8 university

1 ATNU university

3 IRUA universities

3 RUN universities

Internship 5 1 Go8 university

1 IRUA university

1 RUN university

2 OTHER universities

Industry project 3 1 Go8 university

1 IRUA university

1 OTHER university

Co-operative education 2 2 OTHER universities

International accounting study program 1 1 Go8 university

Casual/part time/voluntary WIL program 1 1 OTHER university

Work experience/vacation work 1 1 OTHER university

Reverse mapping WIL 1 1 IRUA university

Total 22

(a) Work placement

From Table 3, the most common form of WIL reported was a work placement, with eight

universities reporting they had this in their accountancy school. The length of the work

placements were generally long ranging from 5 weeks full time (or 10 weeks part time) to 24

weeks (2 terms, full time). There was one short program that consisted of 13 days full time

and another part time program of 13 days spread over 13 weeks. All students in these 8

universities obtained credit points for their work placement. Most universities (7) had the

18

placement as an elective and one university had this program as a compulsory unit, although

this program was in its infancy. Most universities (6) had an unpaid program with two

universities offering a paid placement. With regard to timing, work placements were offered in

the middle of the course/degree (3 universities), at the end (3 universities), and in the middle

and at the end (2 universities).

In terms of the assessment of work placements, there was a great variety with

respondents describing seven types. These included a presentation (6), reflection (5), written

report (5), supervisor report (4), written proposal (2), preparation course (1) and project (1).

With regard to grading scales, most universities (6) used multiple grades involving a 7-18 scale

with only two universities using a Satisfactory/Unsatisfactory scale.

(b) Internship

The second most prevalent form of accountancy WIL program was an internship. There

were five programs reported and these were broken into two categories. The first category

contained four programs varying in length from 2-3 weeks to 12 weeks and were all unpaid.

They were offered as an elective unit for credit using a 7-1 grading scale with assessments

being a presentation (2), reflection (2), written report (3), a supervisor report (1) and written

proposal (1). In terms of positioning, one university had the internship in the middle of the

course/degree, two had it at the end, and one had it both in the middle and at the end. The

second category was the final fifth program offering the internship on a voluntary basis where

the students themselves organised where to work. No credit points were awarded and no

assessments were completed in this program. Interestingly, none of these five programs

conformed to the characteristics of an internship, outlined previously in Smith et al. (2009),

which is a typical sandwich course being one year in length and paid.

8 A 7-1 grading system grades students as 7-High Distinction, 6-Distinction, 5-Credit, 4-Pass, 3-Marginal Pass or Marginal Fail (depending on university policy), 2-Fail, 1-Low Fail.

19

(c) Other forms of WIL

There were other forms of WIL identified in the study including industry project, co-

operative education, casual/part time/voluntary WIL program, international accounting study

program, work experience/vacation work, and reverse mapping WIL. The details of each form

are shown in Table 4.

In summary, work placement was the most popular form of WIL (8 universities),

followed by an internship (5 universities). Across all forms of WIL programs, these programs

were of varying length (2-3 weeks to 52 weeks but typically long involving 5-13 weeks); the

students obtained credit predominantly as an elective unit using a presentation, reflection,

written report and/or supervisor report as assessment items and were mostly graded using a 7-

1 scale; were largely unpaid; and occurred in the middle or end of the course.

The overall results show that WIL programs are mostly assessed and given credit

points, which implies that WIL programs in these accountancy schools are structured as part of

their degree. However, almost all (20) of the WIL programs in these schools were elective or

voluntary.

The future role and nature of WIL in accountancy courses/degrees in Australian universities

(Research Question 2)

Regardless of whether the 24 respondent Heads of Accountancy had a WIL program or

not, 20 respondents (83.3%) stated that WIL should be an important part of a university

accountancy course; 20 stating it should be assessed (83.3%); and 22 stating it should be in the

middle and/or end of the course/degree (91.7%). However, because of the difficulties

associated with running a WIL program, 16 (66.7%) argued it should not be compulsory but an

elective unit; and the other 8 (33.3%) responding that it should be compulsory with many

acknowledging some issues with this approach. These difficulties and challenges will be

discussed further under Research Question 3.

20

Table 4. Characteristics of other WIL programs

Form of WIL other than Work

Placement or Internship

Number of

Universities

Length Credit

points

Compulsory/

Elective/

Voluntary

Paid/ Unpaid Timing

of WIL in

Degree

Assessment Grading

Scale

Industry project 3 13 weeks/

2 weeks on site

Yes Compulsory/

elective

Unpaid End Yes 7-1

Co-operative education 2 20-52 weeks Yes/No Elective/

voluntary

Paid Middle Yes 7-1

Satisfactory/

Unsatisfactory

Casual/Part time/Voluntary

WIL program

1 150 hours Yes Elective

Unpaid Middle Yes 7-1

International accounting study

program

1 4 weeks Yes Elective Unpaid Middle Yes 7-1

Work experience/Vacation

work

1 - - Voluntary Paid - - -

Reverse mapping WIL* 1 12 weeks Yes Elective Unpaid Middle Yes 7-1

* Reverse mapping WIL is where students who already had a full-time or part-time job were required to map their current workplace experiences back to their university-

based learning. This was an in-class WIL course and therefore no employer organisation was required to participate.

21

Various themes emerged from the responses. In regard to the importance of WIL,

themes relating to student benefits were: practical application of knowledge learned (14

respondents), helps employability prospects (6), provides real world and authentic experiences

(5), and develops their professional/soft skills (4). Typical comments included:

Accountancy is a vocational degree that students generally take with a

view to working in the field. Working experience would help development

of soft skills as well as give insight into practical applications.

(University H)

Provides practical experience that enhances learning. (University J)

I think that it helps with employability for students and obviously exposes

the student to a setting where they can practice aspects of what they are

being taught thus reinforcing both the learning and the perceived

relevance of the learning. (University N)

The benefits of WIL are that students gain some real world experience

and that it gives them some appreciation of the business sector. They

make contacts and their experience is broadened beyond academic

learning. (University X)

Although 66.67% (16) of respondent Australian universities had WIL programs, 83.33%

(20) respondent Heads of Accountancy indicated that WIL should be an important part of a

university accountancy course. Of the four that did not agree with this statement, two already

had WIL programs and were mainly concerned about issues with implementing WIL for all

students. The other two did not have a WIL program stating it would be useful but not crucial;

and it would be costly to implement. These results strongly indicate that most Heads of

Accountancy value a WIL program regardless of whether or not they have a program at their

university.

These views of the Heads of Accountancy that WIL is very important and should be

included in accountancy courses support the arguments of Billett (1995, 2010). He proposed

that with guidance, effectively structured everyday work activities provide opportunities for

22

accessing and constructing robust and transferable vocational knowledge (Billett, 1995). This

is also consistent with sociocultural learning theory and in particular, the concept of situated

learning as espoused by Lave and Wenger (1991). Beard (1998) has also emphasised the

importance of a structured learning experience in accounting curricula, and promoted well

organised and carefully supervised programs in order to enhance student’s ability to integrate

academic knowledge with practical applications. The perceptions from these Heads of

Accountancy supports these views.

Another crucial theme relates to assessment. Data revealed that 20 respondents

(83.33%) suggested that a WIL program should be assessed. Responses indicated that the

assessment of a WIL program in an accountancy degree improved the quality of the program

(6 respondents), improved a student’s commitment to the program (6), and was an important

part of the student’s learning process (6). Typical comments included:

WIL is intended to reinforce the value of academic studies, provide

opportunities for applying such knowledge to practical situations and

develop work-readiness. It is an academic program, not a work

experience program. Accordingly, it should be assessed, and the student

should obtain credit. (University A)

So the students take the programme seriously. (University D)

It contributes to the development of learning objectives and appropriate

harvesting of the learning within the workplace and translates it into the

academic setting. (University G)

WIL needs to be assessed and given appropriate credit in the degree to

ensure student commitment, assessment of learning outcomes and to

enable feedback for the design and development of future WIL programs.

(University R)

Assessment of WIL is recognised to be a difficult issue. Ferns and Zegwaard (2014,

p186) concluded that ‘assessment has long been a contentious and challenging topic, especially

in WIL and will remain so for some time yet’ whilst Yorke and Vidovich (2014, p. 234) stated

that ‘the assessment of tasks in the workplace … is somewhat “messy”.’ The key message is

that despite these difficulties, in order for WIL to be a valuable learning experience, it must be

23

assessed (The Pathways Commission, 2012; Wilkerson, 2010). The Heads of Accountancy in

this research support this stance.

The final theme related to the timing of the WIL with 22 stating it should be in the

middle and/or end of the course/degree (91.7%). Respondents argued this was mainly because

the students required a certain knowledge base to take into the work environment (9

respondents), and that students can apply what was learned (7). Typical comments included:

Near the end - that way students can apply what they have learned.

(University F)

Toward the end, as the student would have better pre-requisite knowledge

so as to enable them to undertake the work required and to add value for

the employer. They also have a greater level of maturity. (University K)

End of course - more traction with theoretical and conceptual learning.

(University V)

From the middle on. Students need some results behind them and a

grounding in core first year topics. It may be too much for them to handle

in their first year. (University X)

The challenges facing Australian accountancy schools that have not implemented a WIL

program (Research Question 3)

Importantly, the challenges that arose with the universities that did offer a WIL

program are very similar to the ones discussed here. Eight universities (33.33% of the 24

respondents) did not have a WIL program, with one from Go8, one from ATNU, two from the

RUN, and four from the OTHER universities category. These findings come from the data in

the questionnaire where respondents were asked to rank the challenges in order of what they

perceived to be the most important reasons why they have not implemented WIL in their

accountancy degree. They were asked to rank the 6 most important reasons with 1 being the

most important to 6 being the least important. From the 11 given choices of challenges, the

results of the top 6 challenges are shown in Table 5.

24

Table 5. Results and ranking of the top 6 challenges that prevent WIL implementation in

accountancy schools in Australian universities

Challenge and the Number of Universities Listing

This Challenge Out of a Total 8 That Responded

as not Having a WIL Program (highest to lowest)

Averaging of Rankings For Those

Universities That Chose This Challenge (1 is

the highest, 6 is the lowest)

Lack of participating employers (7) Lack of participating employers (1.57)

Workload of academic staff is too high (7) Too costly to implement a WIL program (2.8)

Too costly to implement a WIL program (5) Lack of space in the course (3.0)

Lack of interested staff in WIL (4) Workload of academic staff is too high (3.43)

Lack of space in the course (4) Lack of recognition and reward for this type of

initiative (3.5)

Inflexibility of university timetables in enabling

students to spend appropriate time in the workplace

(3)

Time taken to develop and evaluate curriculum

for WIL (4.0)

The most important finding from Table 5 is that the ‘lack of participating employers’

is clearly the greatest challenge with seven of the eight universities listing this as a problem

and the average across those universities being 1.57, which represents a very high level of

agreement about this challenge. This average identified impact is followed by ‘too costly to

implement’ (5 universities with an average of 2.8), ‘lack of space in the course’ (4 universities;

3.0 average) and ‘workload of academic staff is too high’ (7 universities; 3.43 average). In

order, these challenges reflected the most important issues that prevent these schools from

implementing a WIL program.

To get a richer feel for some of these challenges, the respondents were asked ‘For the

top 3 reasons above why you have not implemented a WIL program, can you please explain

why these are an issue for your School.’ Seven of the eight universities that did not offer a WIL

program answered this question and the results are shown in Table 6.

25

Table 6. Issues that prevent schools from implementing WIL

Issue and Number of Universities

That Discussed This Issue

Comments

Lack of resources (4) Finding the right employers and managing the relationship

requires resources that we don't have. (University C)

Already stretched resources in the discipline. (University V)

Staffing issues (4) Staff have to research as well as teach. (University Q)

WIL is not regarded as an academic ‘activity’ and academics

need to teach a class in a ‘regular’ format (seminars,

workshops etc) to get workload hours – without this incentive

there is no academic staff at my university driving for change

to include WIL in the program. (University R)

Number of students (3) We have nearly 1000 students. It is simply impossible to

implement for everyone. (University C)

Finding employers (2) University is located in a small regional town. We would be

unlikely to find sufficient employers willing to make the

ongoing commitment of their time spent ‘babysitting’.

(University D)

Structure of course (2) … the course structure is 24 units and all are allocated to

taught units. There is no space for WIL. (University R)

Faculty commitment (1) Need a Faculty rather than just a School commitment and

approach. (University J)

This data in Table 6 shows that the lack of resources, staffing issues and the number

of students are the greatest problems faced by universities that prevents them from

implementing a WIL program. Other challenges relate to finding employers including regional

concerns, fitting WIL into the course and a commitment not only from the School but from the

Faculty.

Linking these tables together, the most important challenge is the lack of participating

employers (Table 5) with further related evidence involving finding placements for a large

number of students, and finding employers especially in small regional towns (Table 6). The

next challenge is the lack of resources (Table 6) with evidence also related to too costly to

implement (Table 5). Finally, there are many issues concerning WIL as a priority. This is

26

evidenced by workload of academic staff being too high, lack of interested staff in WIL and

lack of space in the course (Table 5); and staffing issues around WIL not being regarded as an

academic activity and structure of course with no space available to do WIL (Table 6).

Conclusions

Responding to the calls for change for more effective learning to take place, Wilkerson

(2010) and Stanley (2013) argued that it is necessary in professional accounting education that

some learning be situated and therefore some form of work experience is an essential element

of a professional accounting graduate’s education. This is consistent with the views expressed

by The Pathways Commission (2012). This study responds to the discussions on education

reform where many educators and policymakers call for more effective models of teaching and

learning to change the role of the educator from the delivery of knowledge to the facilitation

of more active and engaged student learning (Billett, 2009; Patrick et al., 2008; Universities

Australia, 2008). Higher education institutions are required to fulfil a role in preparing

professionals to be ‘job ready’ on graduation (Billett & Henderson, 2011, p. vii). This study

provides the empirical evidence of how these accountancy schools could fulfil their role in

preparing professionals.

In terms of the different forms of WIL adopted by the accountancy schools, the study

outlines the various models already used with a work placement being the most popular form

followed by an internship. This research revealed that across all forms of WIL, the length of

the programs varied ranging from 2-3 weeks to 52 weeks but were typically long involving 5-

13 weeks; the students obtained credit predominantly as an elective unit and were graded using

a 7-1 scale; the assessment items included a presentation, reflection, written report and/or

supervisor report; the students were mainly unpaid; and the WIL occurred in the middle or end

of the course. This is a very positive indication that WIL programs have attracted attention as

a valuable learning component within the degree. However, 91% of the WIL programs running

27

in these schools were elective or voluntary.

Interestingly Smith et al. (2009) viewed an internship to be usually paid, one year in

length and typically called a sandwich course. However this study revealed very different

characteristics of an internship. None of the respondent’s programs conformed to these

characteristics. Excluding the voluntary internship where students arranged their own, the other

four accountancy internship programs were assessed, for credit, unpaid and were up to 12

weeks in length. The characteristics of an internship were much broader than that provided by

Smith et al. (2009) and supports the lack of ‘consistency of census’ in describing WIL

purported previously by Connor and MacFarlane (2007).

In regard to the challenges, results show that obtaining placements was one of the

major challenges accountancy schools are facing, including the lack of participating employers,

the difficulty of finding placements because of the large number of students, and regional

concerns in finding employers. As well, there were challenges relating to the lack of resources

and the cost of implementation, thereby confirming the view that money is a key challenge for

universities due to the transaction costs of establishing WIL programs (McLennan & Keating,

2008; Orrell, 2011).

Another challenge relates to whether WIL should be part of a university accountancy

course. The accounting professional bodies have not mandated WIL, preferring the model of

obtaining work experience after graduation. Evidence relating to workload of academic staff

being too high, the lack of interested staff, perceptions of WIL as a non-academic activity for

staff, and no space in the course, reveal that accountancy WIL is not an educational priority as

is the case with degrees for other professions such as teaching, health sciences and built

environment. This is despite situated learning theory indicating that a work experience

placement could be effective in student learning in accounting education prior to graduation

(Stanley, 2013).

28

In general terms, across all the Heads of Accountancy, this study also revealed that

83.3% of respondents (20) perceived that WIL should be an important part of a university

accountancy course. As well, an accountancy WIL program should be formally assessed by

the university and as a result students should obtain credit towards their degree (83.3% of

respondents); and the timing of the program should be in the middle and/or end of the course

(91.7% of respondents). This strongly shows that WIL in accountancy schools not only has a

future role to play but the nature of the program should involve university assessment and be

timed later in the course. This provides empirical evidence that these Heads of Accountancy

support the view of The Pathways Commission (2012) outlined in Action Item 4.1.5.

However, despite the strong support for WIL, only 8 (33.3%) considered that

accountancy WIL should be compulsory with many acknowledging the difficulties associated

with this approach. Why is the gap so great between the perception of the importance of WIL

and the reality of not wanting it to be compulsory? The challenges facing the implementation

of these programs were reported and align very well with the literature outlined in Table 1 and

the constructed conceptual framework in Figure 1; and these challenges clearly show why WIL

is still not mainstream in accounting education. These are also the reasons why the Heads of

Accountancy indicated that WIL cannot be a compulsory part of accountancy degrees at this

point in time.

Implications and Future Research

Given there is no current requirement for university based, for credit WIL in pre-

graduation professional accounting education in English-speaking countries such as the United

States, United Kingdom and Ireland, and Australia and New Zealand, this study supports the

need for a stronger emphasis on authentic and relevant workplace experiences. This research

has identified the challenges; and universities could try to overcome these challenges with the

help of the accounting professional bodies. These professional bodies can play a major role in

29

this cultural change to the way future accountants are educated. This may take 20 years to

achieve but accounting in English-speaking countries should be no different to other major

professions in requiring WIL to be a component of an accounting degree.

In France, accounting students are required to do three month and six month WIL

programs with some universities requiring a gap year (Stanley & Joannides, 2012). If other

professions require compulsory WIL in university degrees and France has compulsory WIL in

their accounting university degrees, why has the English-speaking accounting profession failed

to properly engage in this type of learning? Why is WIL not an educational priority in

accounting degrees? The ideal would be to have fully assessed, for credit WIL in accounting

programs in all universities for all students who have no/little previous accounting work

experience. However given the challenge this poses, this is not going to be achieved in the

short term.

An interim step that could be adopted is the accounting professional bodies make a

requirement that every student certify they have had some form of professional accounting

experience before graduation, preferably before the final semester of their degree. This could

be a minimum of 100 workplace hours. All full-time and part-time students working in

accounting would already meet that requirement. This means the remaining students would be

required to do meaningful accounting work in a professional accounting environment in a

number of ways - on a voluntary or paid basis arranged through a university or by the student

themselves (students finding their own placement is a method adopted by the Built

Environment sector); or in an assessed WIL program offered by a university. In this way, all

students would have some form of professional accounting experience before graduation. This

interim approach would allow time for effective, assessed, for credit WIL programs to start to

be developed without the overwhelming problem of finding placement positions for all students.

Future research could determine the practicalities and issues associated with this proposal.

30

Apart from the regulatory path just mentioned, another approach could emphasise the

perceived payoff to accounting schools that invest in WIL. Possible benefits include students

being more satisfied with their degree, students having a better understanding of which area of

accounting they want to work in, potential students enrolling at the school because WIL is

available thus enhancing its reputation for producing quality graduates, employers seeking the

school’s graduates as they are more ‘job ready’, and potential funding from employers for

research and other projects because of strong WIL links. Future research could revolve around

these qualitative factors that WIL brings to a school and the impact it has on reputation.

Another major implication relates to the form of WIL that universities adopt in the

future given that this study found eight different models of WIL programs offered. Across and

within these models, there were differences relating to credit or not for credit, assessment, paid

or not paid, timing and sequence, and length. This study has provided models that universities

could follow. However, the major differences relate to the grading scale and the length of the

programs. Many of these accountancy WIL programs used a 7-1 grading scale, but this may

not be the best scale to use. Stanley (2013) advocated a Satisfactory/Unsatisfactory scale for

all individual assessment items as it overcame a number of problems with the 7-1 scale. Future

research on using a Satisfactory/Unsatisfactory scale could be further undertaken as it is not

being used by many universities and it may alleviate some of the problems relating to

assessment and grading.

In relation to the length of the program, it is important to emphasise that these

programs are not about technical content. If improving technical content is the objective then

programs should be long. However, these programs should be aimed at an ‘experiential’

conception (Gracia, 2010) and situated learning (Stanley, 2013) where students can learn a lot

about the workings of accounting offices in a short period of time. Future research around

trials of shorter, for credit, well-organised, educationally sound programs could occur to see if

31

the wider objectives of WIL programs can be achieved without having long programs.

The accounting professional bodies can play a major part in the WIL implementation

process. Their encouragement for formal accounting WIL programs in universities is important

and welcome (CPA Australia & Institute of Chartered Accountants in Australia, 2012; The

Pathways Commission, 2012). Further studies could be conducted to provide greater insights

into their perceptions on how and why they encourage these programs, and the cooperation and

solutions they could develop with other partners such as employers and universities to promote

these programs. Innovations through other bodies such as the Chamber of Commerce and

Industry of Western Australia, as outlined by Jackson et al. (2017), could also be investigated.

Further studies could also be conducted by interviewing accounting academics who

are responsible for managing WIL programs in university accounting schools to obtain insights

into the process and factors involved in facilitating these programs. By understanding further

issues in this area, solutions to the challenges faced by accounting schools on WIL

implementation could be better promoted.

The conceptual framework for this study was developed based on a series of prior

literature on WIL in general and the particular issues selected focused on the university

perspective. There are other issues that are not covered in this study that could be further

extended to investigate more issues on WIL in accounting education. In particular, this could

include the issues surrounding international students and the particular difficulties they face

regarding WIL.

This research was conducted on Australian universities and it would be beneficial to

see if similar views exist in other jurisdictions. Therefore, issues on WIL implementation in

accounting schools could be explored in different countries.

Finally, this study has highlighted various forms of accountancy WIL. Further studies

could be conducted to seek opinions on WIL in accounting education from various partners

32

including university, student, employer and professional bodies in order to ascertain the best

exemplars that universities could follow if they want to implement a WIL program. These could

be very informative and promote a structured and consistent form of WIL in universities in

accounting education. A more consistent and structured WIL form could benefit accounting

schools in overcoming practical issues, as it may be easier to negotiate with employers about

standardised, approved or recommended programs for students.

Limitations

Although this study has provided valuable insights into the perceptions of the Heads

of Accountancy on WIL implementation issues and challenges, it does have some limitations.

By adopting an exploratory qualitative research method, it has the limitation that the findings

may not be generalisable. The respondent rate of 61.5% (24 out of 39 universities), and the

questionnaire design consisting of open-ended and ranking questions mean that statistical tests

are not appropriate. However, as respondents are across a range of university types, the study

has sought to make the results representative.

Another limitation arises from the research design of mainly open-ended questions in

an email questionnaire. There was no scope for in-depth probing, follow-up of interesting

views and introduction of new issues by participants which is typical of qualitative research.

Contribution

This research makes several academic contributions to existing literature. First, it

confirms and extends our understanding of the benefits and necessity of integrating learning

between university and the workplace as discussed by Billett (2009, 2010). In addition to the

empirical work highlighting the effectiveness of accounting WIL (Beck & Halim, 2008; Gracia,

2010; Paisey & Paisey, 2010; Stanley, 2013, 2017), this study also confirms the importance of

WIL with strong arguments from the Heads of Accountancy in Australian universities that WIL

has a role to play in future accounting education.

33

Secondly, this study provides important and valuable models of WIL programs in

accountancy schools in Australian universities to extend the accounting education literature on

how educational programs can enhance the integration of learning via curriculum and pedagogy.

This study provides the characteristics of eight existing models of WIL in accountancy schools.

These models are good examples of concepts and practices that can inform the implementation

of educational processes in accounting education rather than relying on the models espoused

in the traditional professional disciplines such as medicine, nursing and teacher education.

Finally, from a practical perspective, this study provides empirical evidence on the

issues and challenges of WIL implementation in accounting education from a university

perspective. The study extends our knowledge of why WIL is not mainstream in accounting

education. Having specific insights into the challenges allows universities, employers and

accounting professional bodies to work out solutions to these challenges that impact on WIL

implementation. Hopefully the results of suggested future research possibilities will guide these

solutions.

Acknowledgements

The authors greatly appreciate the comments and suggestions provided by three anonymous

reviewers, and Barbara Flood, senior associate editor, Accounting Education.

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