Reviewed by Charles W. Zwicker Quinnipiac College
This is a collection of historical commentaries originally published in the News Bulletin of the Accounting Association of Australia and New Zealand. Unfortunately, it only covers the years through 1968, although a source material list is provided to 1976. Presumably, based on indicated trends, major advances have taken place since then, so that the monograph has a limited basis for comparison with current American accounting education.
It is interesting to note, nevertheless, that while the accounting profession is attuned to its progenitors in England, the course of accounting education follows somewhat the pattern in the United States: its original subjugation by the Economics Department and then by the Commerce (Business) School, its attempts to obtain recognition, the creation of separate Accounting Departments, and finally attempts to become autonomous schools. As in England, the Pass and Honours curricula are used, but emphasis appears to be more on managerial accounting than on public accounting, although the accounting societies have been very supportive both financially and politically.
Presented in the collection are the histories, trials and tribulations, and the curricula at eight “down under” universities. The accounting historian will grit his teeth but enjoy reading about the efforts to create accounting programs, expand them, and to seek some degree of freedom from the tyranny of the departments of economics and commerce. It is a valiant battle, but to this observer it appears that the profession in the States is achieving greater recognition and autonomy for its educational programs.
The monograph will have interest for those who view accounting on the international level and who are striving for more uniform accounting practices and standards. Since the educational process is fundamental to achieving this goal, a study of the different approaches in different countries may serve to illuminate the variances, and we may very well learn from each other.
