Internationalisation of the
Accounting Curriculum
RMIT University
Workshop
2.00-4.00pm
23rd February 2011
Associate Professor Betty Leask
ALTC National Teaching Fellow
University of South Australia
Workshop outline
1. What does IOC mean in general terms?
2. What are the main blockers and enablers of
IOC?
3. What does it mean in Accounting?
4. Where to start?
Discussion
• Brainstorm as many features of an
internationalised curriculum as you can in
2 minutes.
• Record these
Identifying questions...
• What are some of the questions you have
about IoC?
What do we mean by ‘the
curriculum’?
The formal curriculum
• the sequenced programme of teaching
and learning activities and experiences
organised around defined content areas,
topics and resources, the objectives of
which are assessed in various ways
The informal curriculum
• various extra-curricular activities and
support services that help to define the
culture of the campus
They both shape the student
experience
• Together the formal and the informal
curriculum shape the lived experience of
the student
– they simultaneously define present learning
and create the capacity for further learning
within an increasingly connected and
globalised society
• Both can assist students to develop
greater awareness of their own and others
cultural identities
But the meaning of IOC is not always
clear
• ‘While the appeal of the idea of
internationalization of the curriculum
appears ubiquitous it is not always clear
what it means and how it might represent
a new way of prioritizing and organizing
learning’ (Rizvi and Lingard 2010, p. 173)
• IOC in the disciplines is poorly understood
and has been a low priority in the past
(Leask and Beelen 2010)
It is described both as a process
and a product
• ‘internationalisation of the curriculum (IoC)
refers to the process of developing a
curriculum which is internationally
oriented, aimed at preparing students for
performing (professionally/socially) in an
international and multicultural context, and
designed for domestic students as well as
foreign students (IDP, 1995)
... related to student learning
• the incorporation of an international and
intercultural dimension into the
preparation, delivery and outcomes of a
program of study (process)
• An internationalised curriculum will
purposefully develop all students’
international and intercultural perspectives
- skills, knowledge and attitudes (product)
(Leask 2010)
... related to development of graduate
attributes
• Most unis now have statements of generic
graduate attributes. Most include:
– communication skills
– team work
– international/global perspectives &/or citizenship
• Employers value these skills
• Difference between generic and disciplinespecific graduate attributes
What will the ‘product’ look like in
general terms?
• An internationalised curriculum will engage
students with cultural and linguistic
diversity and purposefully develop their
international and intercultural perspectives
• There will be ‘a strong emphasis on
carefully structured and designed
interactive and collaborative learning
processes’ (Van der Wende 2000, p.25).
It’s about more than content and it has
a discipline perspective
• ‘internationalising curricula is not just
about content, it also requires changes in
pedagogy to encourage students to
develop critical skills to understand
forces shaping their discipline and
challenge accepted viewpoints’
(Zimitat 2008)
Academic staff have a critical role to
play
IAU survey 2005 and 2009
• 2005 - staff engagement ranked as #1
blocker
• 2009 - financial issues #1 but staff
engagement #2
But they need support ...
• ‘...institutions need to focus far more on
mobilising, training and providing support
to faculty members and staff to build up
internationalization knowledge and
readiness if they are to reach their
internationalisation goals’
IAU 3rd Global Survey Report, 2010, pp77-78
‘IOC in Action’
An ALTC National Teaching Fellowship 2010-2011
‘How can we internationalise the curriculum in this
discipline area in this particular institutional
context and ensure that, as a result, we improve
the learning outcomes of all students?’
–
–
–
–
Themed ‘literature review’
Case studies of IoC in action- new & ‘old’
International networks
Ideas and examples; issues and concerns
• www.ioc.net.au
Discussion
• What, for you, are the main obstacles to
internationalisation of the curriculum?
• What, for you, would be key enablers of
internationalisation of the curriculum?
IOC in Accounting:
A quick review of
some of the
literature
Cobbin and Lee 2002
• ‘A micro-level approach to internationalising the
accounting curriculum’
• In Journal of Studies in international Education
• Describes a curriculum analysis technique
applied to all UG accounting subjects at Uni
Melb and resulting extension of
internationalisation strategies
Cobbin and Lee 2002: summary
• Accounting ideally suited to internationalisation
as operates internationally but also has strong
local characteristics
• Many graduates will be employed in
international jurisdictions or work for Australiabased branches of international organisation
• Over 30 years of literature in the area of
internationalisation of accounting – but mostly
out of US and UK. Little in Australia.
• This study adopts ‘Burns Integration Model’
(1979)
Cobbin and Lee 2002: summary
Detailed audit undertaken to identify curricular
elements which:
• have universal application - is internationally
relevant
• are specific to Australia - not translatable to
international context
• are specific to the Australian context but
international alternatives identifiable –
transferable to an international context
IoC = decisions re breadth and depth of coverage
of issues and applications beyond Australia
Cobbin and Lee 2002: summary
• Recs made in different subjects are described:
e.g. In Managerial Accounting:
– Implement processes whereby a constant awareness
and continual highlighting of the international
character of the topic areas is introduced
– Resources and teaching materials need to formally
reflect the international character of the content
– Use examples with a strong international perspective
and illustrations drawn from international sources
Cobbin and Lee 2002: conclusions
• A ‘world dimension’ is important in
accounting degrees
• Need to clearly articulate international
characteristics of the program with
attention to ‘micro-level’ detail
• IOC in accounting requires a commitment
to a change in thinking and action on
behalf of academic staff
Lee and Bisman 2006
• ‘Curricula in introductory accounting: An
international student focus’
• In Proceedings of the 3rd International
Conference on Contemporary Business,
Leura, NSW
• Explores implications of increasing
numbers of international students for
accounting educators in Australia
• Based on a survey of 21 unis plus analysis
of subject outlines
• Identifies a number of teaching and
learning issues
• Suggests some strategies to address
these issues and improve quality of T&L
for all students
Issues identified
• User’s vs preparer’s approach; conceptual vs technical
approach – neither viewed as superior
• Broad number (2-14) and range of objectives (25%
included ‘communicate accounting information’)
• Poor alignment between objectives, topic coverage and
assessment items, especially in area of generic skills,
in a number of unis.
• e.g. no focus on teaching or assessment of group or
communication skills despite related objectives
McGowan and Potter 2008
• The implications of the Chinese learner for
the internationalisation of the curriculum:
An Australian perspective
• In Critical Perspectives on Accounting19
• Identify some of the critical issues around
internationalisation of the curriculum facing
Accounting academics in Australian
universities
McGowan and Potter 2008 - summary
• ‘tertiary students require international skills
and competencies in the new global order’
(p.182)
• ‘Curriculum internationalisation extends
beyond international students and staff to
a curriculum that is explicitly designed to
develop intercultural competencies and
international perspectives’ (p.183)
• ‘the internationalised curriculum is often defined
in terms of objectives for students’ (p.186)
• ‘collegiality has been identified as an important
factor that contributes to curriculum change and
innovation’ (p.193)
• ‘presence of international students ...should
present a catalyst to genuinely internationalise
the curriculum’ (p.194) but need to do this in the
right way to avoid lowering standards
Evans, Tindale, Cable, and Hamil
Mead 2009
• ‘Collaborative teaching in a linguistically and
culturally diverse higher education setting: a
case study of a postgraduate accounting
program’
• Report on an action research project around
integration of development of professional
communication skills into a conversion Masters
program at Macquarie University
• Published in HERD (A)
Evans et al 2009 : Summary
• Perception among academics that development
of graduate attributes not their responsibility
• Perception among some students that
accountants ‘just work in an office and compute’
• Variations in conceptions of nature of generic
GAs, their relationship to disciplinary learning
and appropriate strategies to address their
development
• Particularly problematic in area of
communication skills development for
accounting professionals
Evans et al 2009 : Summary
• Not only international students who have
difficulty with professional communication skills
when entering accounting profession (Birrell
2006 report cited)
• Accounting staff work collaboratively with
English language specialists to integrate and
assess communication skills of all students
across the Macc program
• MAcc students who had been through this
program outperformed others in CPA exams –
lower failure rate, more HDs and Ds
Evans et al 2009 : Summary
• Need to present development of professional
communication skills as a key aspect of
accounting programs
• Then align objectives, teaching and assessment
• Value was in discipline staff and language staff
working together to adapt assessment criteria
and focus on development of communication
skills
• Communication component worth 30% of some
assessment tasks
Evans et al 2009 : Conclusions
• Linguistic and cultural diversity likely to increase
not decrease – not only related to IS
• Need to require, support and assess/assure
development of professional communication
skills as part of degree
• Tweaking rather than major addition to content –
still possible to cover technical skills
• Program-level approach with changes at subject
level- but not all subjects
Discussion
1. What are the key features of an
internationalised curriculum in
Accounting?
2. How might you go about achieving
these?
Discussion
1. What international/intercultural
perspectives/competencies do we want graduates
of this degree to have when they graduate?
2. How will we develop these in each successive year of
the degree?
3. How will we assess students’ progress towards
achieving these internationalised outcomes?
4. How will we know our graduates have achieved them?
5. How can we support this through the informal
curriculum?
An example of IOC at the
course level
ACCT 1048 Corporate Accounting
Successful completion of Corporate Accounting means that
you should be able to identify, understand and apply
accounting standards to a variety of practical situations.
In addition the course provides an opportunity for you to
develop generic capabilities. These include the ability to:
• Analyse, reason logically and conceptualise issues
• Identify, understand, apply and interpret accounting
standards
• Make judgements and decide on appropriate treatments
• Clearly communicate analysis and reporting
The course also aims to develop and
improve your ability to effectively
communicate financial information to users
of the financial reports?
– Including those from a variety of different
linguistic and cultural backgrounds?
The learning activities have been designed
to...develop your ability to effectively
communicate your learning in oral and written
form
– How and to what extent is this both taught and
assessed?
– How are teaching and marking staff supported to
develop these skills in students?
– How is this built on in other later year courses?
Discussion
1. How important is the institutional vs the
disciplinary context in relation to IOC?
2. How will your institutional context
influence your approach to IOC in
Accounting?
Where to start?
You’ll need to work as a team
You can’t do it on your own
Program teams need to consider
1. What international/intercultural
perspectives/competencies do we want graduates of
this degree to have when they graduate?
2. How will we develop these in each successive year of
the degree?
3. How will we assess students’ progress towards
achieving these internationalised outcomes?
4. How will we know our graduates have achieved them?
5. How can we support this through the informal
curriculum?
Other resources
www.ioc.net.au
• An audit tool and supporting resources
• A themed literature review
• An opportunity to participate in the ALTC
fellowship as a case study (handout)
References
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Cobbin, P. and Lee, R. (2002) A micro-level approach to internationalising the
accounting curriculum. Journal of Studies in International Education, Vol. 6, No. 1,
59-77
Egron-Polak, E, & Hudson, R. (2010) Internationalization of Higher Education: Global
Trends, Regional Perspectives IAU 3rd Global Survey Report
Lee, C. and Bisman J. (2006)‘Curricula in introductory accounting: An international
student focus’ Proceedings of the 3rd International Conference on Contemporary
Business, Leura, NSW http://eprints.qut.edu.au
Leask, B. (2009) Using formal and informal curricula to improve interactions between
home and international students. Journal of Studies in International Education, Vol.
13, No. 2, 205-221
McGowan, S and Potter, L. (2008) ‘The implications of the Chinese learner for the
internationalisation of the curriculum: An Australian perspective’ Critical Perspectives
on Accounting19 (2008): 181-198
Rizvi, F. and Lingard B. 2010. Globalizing Education Policy Abingdon: Routledge.