Dated or up-to-date
Are accounting secondary teachers keeping professionally current?
Laura Hopkins
Andrew Knight
UNITEC Institute of Technology
Private Bag 92025
Auckland
New Zealand
Email: lhopkins@unitec.ac.nz
Telephone: 09 815-4321 ext 8347
Fax: 09 815-2904
ABSTRACT
Accounting is increasing in popularity as a school subject and many students come into
tertiary business programmes having studied accounting to Level 2 or Level 3/Bursary.
Tertiary educators thus have a vested interest in the quality of the teaching of accounting
in the secondary schools.
In 1998 senior accounting teachers in Northland and Auckland state funded secondary
schools (SFSS) were surveyed, and, in 2002, senior accounting teachers in the Wellington
area. From this research it was concluded that accounting is taught by academically wellqualified and experienced teachers, many of whom have industry experience. However
the majority are not members of an accounting professional body - The Institute of
Chartered Accountants of New Zealand (ICANZ), or equivalent.
Only half the respondents considered that their knowledge of the profession and
accountancy practice in New Zealand was fully current. They relied mainly on ICANZ,
either solely or combined with other sources, for their professional updates. The
Auckland and Northland respondents rely on the ICANZ Auckland Branch Teacher
Update programme, but this is only a half-day session.
This comparative study seeks to identify the issues surrounding how to maintain
accounting professional currency, who should be providing the update sessions and
considers other professional update opportunities from a user and provider perspective.
Key words: Accounting secondary teaching, professionally currency, teacher updates.
Dated or up-to-date
Are accounting secondary teachers keeping professionally current?
1.0 INTRODUCTION
The Albrecht and Sack (2000) report notes that there is a decline in the number of
students choosing accounting as a career. Anecdotal evidence suggests that many
secondary school students are guided in their choice of career by subject teachers rather
than by the school guidance counselors. It is thus imperative that accounting teachers
have adequate and current information about the accounting profession in New Zealand.
There are also many changes in accounting, in particular changes to legislation and the
accounting standards and thus accounting teachers are under pressure to keep their
discipline knowledge current. In fact State Funded Secondary School (SFSS) accounting
teachers have contractual employment obligations to keep professionally up-to-date.
The secondary school teachers’ collective employment contract is negotiated by the New
Zealand Post Primary Teachers’Association (PPTA) with the Ministry of Education
(MOE). This collective contract contains a requirement for quality teaching.
Appendix G, #1.1.2 of this contract states:
Subject competence
The teacher shall be competent in the content of his/her subject area and shall
keep informed of developments in it. (MOE, 1997, p.78)
Secondary school teachers are also obliged to undertake professional development as part
of the requirements for teacher registration and for in-school performance appraisal. The
National Education Guidelines (1998) indicate there is also a related obligation on Boards
of Trustees to make provisions for staff training and development.
Thus SFSS accounting teachers have contractual obligations to be competent in the
content of their subject area and must keep informed of developments in this area.
2.0 PURPOSE
The purpose of this research is to ascertain whether SFSS accounting teachers consider
that their information needs for effectively teaching the accounting curriculum are being
met, and whether they consider themselves professionally current. The research has been
conducted in 1998 in the Auckland region, and in 2002, in the Wellington region.
The Auckland region is defined as Auckland, Northland and Far North.
The Wellington region is defined as Wellington as far north as Palmerston North.
3.0 SCOPE
The research was restricted to the areas of Auckland/Northland and Far North (1998) and
Wellington North to Palmerston North (2002) and surveyed accounting teachers in statefunded secondary schools only.
4.0 METHOD.
Accounting teachers were surveyed using a questionnaire, and two questionnaires were
sent to each school. One questionnaire was to be completed by the Head of
Accounting/Commerce and the other by a senior accounting teacher.
In 1998 105 SFSS were surveyed, 77 in Auckland, 22 in Northland (Wellsford to Kaitaia)
and 6 in the Far North (north of Kaitaia). These were all the SFSS in the identified region.
In 2002 31 SFSS were surveyed in the Wellington region. These were all the SFSS in the
identified region.
It is not possible to accurately determine the survey response rate. The questionnaire
letter asked for it to be completed by senior accounting staff; some schools will have only
1 (senior) accounting teacher.
5.0 RESULTS
Auckland region
53 completed questionnaires were received from 38 schools. Of these 38 schools, 23
schools returned only 1 completed questionnaire. No questionnaires were received from
the Far North region. Thus 87% of respondents are from Auckland and 13% from
Northland. For the purposes of this research, the responses from Auckland and Northland
have been combined into “Auckland region”.
Wellington region
12 completed questionnaires were received from 10 schools. 8 schools returned only 1
questionnaire.
5.1 Profile of The School
By far the greatest number of schools in both sample groups are urban,
Percentageof
respondents
LOCATION
100%
80%
60%
40%
20%
0%
Auckland
Wellington
Urban
Rural
co-educational,
Percentage of respondents
DESCRIPTION OF SCHOOL
80%
60%
Auckland
40%
Wellington
20%
0%
Single sex
Co-ed
with a fairly spread roll size.
Percentageof
respondents
ROLL SIZE
40%
30%
Auckland
20%
Wellington
10%
0%
0-399
400799
800- 1200- 1600- over
1199 1599 1999 2000
and a spread of decile ratings. The Wellington region sample is smaller and has
less of a spread.
The decile ratings have been grouped for ease of reporting.
Percentage of
respondents
SOCIAL DECILE RATING
80%
60%
40%
20%
0%
Auckland
Wellington
1,2
3,4
5,6
7,8
Decile rating
9,10
5.2 Profile of The Teacher
The accounting teacher experience in the Auckland region averages 11.5 years
(range of 1-30 years), and 13 years in the Wellington region (range of 1-25 years).
These teachers are appropriately qualified, with the majority of teachers in each
sample holding bachelor degrees or equivalent. The “other” was made up of
mainly Diploma qualifications e.g. National Certificate of Business (NCB)/New
Zealand Diploma in Business (NZDipBus).
Percentage of
respondents
ACCOUNTING ACADEMIC QUALIFICATION
100%
80%
60%
40%
20%
0%
Auckland
Wellington
Bachelor Masters
PhD
Other
with the majority teaching at year 11 and above, as would be expected.
Percentage of
respondents
LEVELS OF ACCOUNTING TAUGHT
40%
30%
20%
10%
0%
Auckland
Wellington
Year Year Year Year Year Other
9
10
11
12
13
The majority of teachers do have previous industry-related experience (now fairly
dated)
Percentageof
respondents
PREVIOUS INDUSTRY
EXPERIENCE
80.00%
60.00%
40.00%
20.00%
0.00%
Auckland
Wellington
Yes
No
The majority of the teachers are not members of the Institute of Chartered
Accountants of New Zealand (ICANZ).
The Auckland region had 7 respondents (13%) who are members of ICANZ, 2
Accounting Technicians and 5 Chartered Accountants.
The 2 (17%) ICANZ members in the Wellington region are Chartered
Accountants.
Percentage of
respondents
CURRENT MEMBER OF ICANZ
100%
80%
60%
40%
20%
0%
Auckland
Wellington
Yes
No
The issue of eligibility for ICANZ membership is discussed in 7.0 below.
5.3 The Information
Accounting teachers consider that their information needs for effectively teaching
accounting students are being met, with approximately 60% (Auckland) and 59%
(Wellington) considering that over 80% of their information needs are being met.
Percentage of
respondents
PERCENTAGE OF INFORMATION NEEDS
CURRENTLY BEING MET
50%
40%
30%
Auckland
20%
10%
0%
Wellington
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
Information needs
However,
52% of Auckland respondents, and
33% of Wellington respondents considered their knowledge of the profession and
accountancy practice to be fully current.
Percentage of
respondents
IS KNOWLEDGE OF PROFESSION
AND ACCOUNTANCY PRACTICE
CURRENT?
100%
50%
Auckland
Wellington
0%
Yes
No
The teachers are using a range of sources to keep current, with Auckland using
Percentage
respondents
HOW TEACHERS ARE KEEPING
PROFESSIONALLY UPDATED
60.00%
40.00%
20.00%
0.00%
Auckland
Wellington
ICANZ Other
sources sources
Both
more ICANZ sources perhaps because the ICANZ Auckland Branch runs an
annual “teacher update” day.
65% of the Auckland respondents had attended these sessions. Wellington
currently does not offer such a session to local teachers.
5.4 Year 13 Bursary/Scholarship accounting teachers.
Four questions in the questionnaire related directly to the year 13
Bursary/Scholarship accounting teachers. These questions were asked to
determine whether accounting secondary teachers would be eligible for ICANZ
membership.
Auckland region respondents: only 41 of the 53 respondents answered these
questions.
Wellington region respondents: 11 of the 12 respondents answered these
questions.
Auckland
88%
Wellington
73%
7%
0%
4%
46%
0%
45%
responsible for the internal examination
programme for students in year 13 accounting
involved with examining and/or marking
senior accounting on a NZCA national panel
moderate accounting at Level 3 or above
involved in compliance/accounting work
outside the school environment
The relevance of this information will be discussed in 7.0 below.
6.0 DISCUSSION.
6.1 The Teacher
Senior accounting is being taught by appropriately qualified and very experienced
teachers.
The majority of the teachers
61.5% from Auckland region
67% from the Wellington region
have previous industry experience.
“4 years as financial accountant for xxx”
“6 years as a finance and admin manager”
“8 years as an accountant for a medium-size firm”
However, because this was all gained prior to entering teaching, and the average
years of teaching experience is over 11 years, this experience is becoming dated.
Teachers could find current industry experience a useful method for keeping
professionally updated.
46% of respondents in the Auckland region, and
45% in the Wellington region
are involved with compliance and other accounting work outside the school. The
response rate on this question was low, so the results may not indicate a valid
trend. Teachers thus appear to be using “off-load” assignments to keep technically
updated. To hope this is an increasing trend would be to assume that the teaching
week will allow time for this additional work that may not be classified as, and
therefore not receive support for, continuing professional development.
6.2 The Information
One question asked respondents whether their information needs for effectively
teaching accounting students are being met.
60% of Auckland and 59% of Wellington respondents considered that over 80%
of their information needs are being met.
To achieve this they use a variety of sources:
Source
ICANZ only
Other
Both
Auckland
32.5%
41%
26.5%
Wellington
30%
50%
20%
The trend is similar in both regions.
“Other” sources are identified as
 NZCETA (New Zealand Commerce and Economics
Association) meetings and short courses
 Networking/colleagues who are CAs
 Internet
 Reading accounting journals/Financial Reporting Standards
 Students from the teacher training colleges.
Teachers’
Another question asked whether respondents considered their knowledge of the
profession and accountancy practice to be fully current.
52% of Auckland respondents and 33% of Wellington respondents said Yes.
This question goes beyond considering whether the respondents had their teaching
information needs met, and is a valid question when one reflects on the evidence
that many secondary school students refer to their accounting teacher for
guidance in choosing accounting as a career.
The qualitative comments from the respondents who answered No include:
“the time pressures of teaching responsibilities is effecting professional
development”,
“only enough time to follow requirements of the curriculum…no time to
read professional journals etc”,
“seldom do professional development”,
“I’m teaching accounting because the only accounting teacher left and I
just don’t have the time to add another skill area”,
“The school expects us to comply with the acc curriculum but this doesn’t
reflect current acc practice”,
“School resource and budget constraints”,
“Little incentive from the school to go beyond the curriculum
requirements”.
7.0 ACCOUNTING SECONDARY TEACHERS AND ICANZ MEMBERSHIP
A number of accounting teachers were identified as being members of the Institute of
Chartered Accountants of New Zealand (ICANZ)
Auckland 7 (5 CA and 2 AT)
Wellington 2 (2 CA)
Members of ICANZ have a requirement for continuing professional development and to
achieve this, have access to professional development (P[D] courses, a range of
appropriate resources and networking opportunities. The above identified teachers would
be meeting the respective PD requirements and thus be keeping professionally current.
The majority of teachers are not ICANZ members, and it is an interesting, but contentious
question, as to whether they could be or should be!
Membership of the College of Chartered Accountants
Under the current ICANZ College of Chartered Accountants Admission Policy of 4 years
of academic study, 3 years practical experience and 2 professional competency
examinations, these teachers would not be able to gain the required practical experience
to be eligible for CA College membership.
Acceptable teaching experience must meet ICANZ’s criteria:
The applicant must include the following:
 Teach an accounting subject (e.g. Financial Accounting, Management
Accounting, Auditing or Taxation) at an advanced level at a tertiary institute;
And
 Obtain senior level responsibility for one or more of the accounting courses at
a tertiary institution.
The applicant must also include one of the following:
 Be undertaking an active research and publications programme;
Or

Be undertaking consulting or other advisory work involving exercise of
appropriate professional knowledge, skills and judgement. (p.12)
The ICANZ Guidelines (1995) thus clearly rule out secondary accounting teachers from
becoming members of the CA College. However accounting secondary teachers who
became CAs under a previous regime, can remain members by undertaking a minimum
of 20 hours annual structured, and 20 hours unstructured, continuing professional
development (CPD)
Membership of the College of Accounting Technicians:
The ICANZ College of Accounting Technicians Admission Policy requires 2 years
(minimum) of academic study, 2 years practical experience and 1 professional
competency examination.
In 1998 ICANZ outlined the practical experience required for membership of the College
of Accounting Technicians (AT).
For teaching experience to be considered acceptable the applicant must either:
 Teach accounting at University Bursary and/or Scholarship level at a
secondary school and be responsible for the internal examination programme
for students of Form 7 accounting
Or
 Lecture in accounting in a tertiary institution at Level 4 or above on the
National Qualifications Framework, or at an equivalent level.
The applicant must also undertake one of the following:
 Examination and/or marking of senior accounting on a national panel
convened by the New Zealand Qualifications Authority and/or be a moderator
of accounting at level 3 or above on the National Qualifications Framework,
Or
 Compliance or other accounting work outside the school environment,
including assignments undertaken in a voluntary capacity, involving the
exercise of appropriate professional knowledge, skill and judgement (p.4)
Secondary school accounting teachers are able to obtain appropriate practical experience
to be eligible for membership of the AT College and then meet their CPD requirements
through the professional updates provided by ICANZ.
The issue of acceptable practical experience thus creates admission boundaries for some
SFSS accounting teachers.
8.0 CONCLUSION and RECOMMENDATIONS
The purpose of this research was to ascertain whether SFSS accounting teachers consider
that their information needs for effectively teaching the accounting curriculum are being
met, and whether they consider themselves professionally current.
The results indicate that 60% of the teachers have access to 80% of the information
needed for effectively teaching. 20% of the Auckland respondents considered that only
50% or less of their needs were being met. They use a range of information sources that
include, in order,
 ICANZ material and courses,
 NZCETA
 Accounting journals
 Networking with accountants/CAs.
Only 52% of the Auckland teachers (Wellington 33%) considered that they were
professionally current. The qualitative comments indicated a gap between considering
that one has access to adequate information to teach the curriculum content, and
considering oneself professionally current. These comments also indicated a level of
concern by the teachers.
Additional comments over a broad range of concerns include
“Accounting is being neglected”
“Businesses are not very supportive of schools”
Tertiaries don’t take seriously the information students learn at school”
This research also offers both a challenge and opportunities to the tertiary institutes.
It is an issue beyond the scope of this research, to debate whether secondary accounting
teachers should be members of ICANZ, particularly as the PPTA collective contract does
not pay for or reimburse professional membership fees.
However a range of opportunities exist for tertiary institutes, from a goodwill, marketing
or entrepreneurial perspective. To list but a few:
 Including accounting secondary teachers at
 Staff research presentations
 Staff technical update sessions
 Senior student presentations
 Business presentations hosted by tertiaries
 Offering secondary curriculum-specific “short, sharp” updates – contact or online
for personal professional development,
 Contracting to schools to offer ongoing accounting professional development,
 Facilitating secondary teacher networking using web tools such as Blackboard,
WebCT etc. This would be particularly valuable for teachers at rural schools or
where there is only one accounting teacher at a school,
 Curriculum updates that include teaching resources,
 “Guest lecturing” at secondary schools on specific (perhaps technical) topics.
 Allowing secondary schools to tap into the networking opportunities of the
tertiaries.
REFERENCES
Albrecht, W. S. and Sack, R. J. (2000) Accounting Education: Charting the Course
through a Perilous Future. Sarasota, FL: American Accounting Association.
Institute of Chartered Accountants of New Zealand (1998) Accounting Technicians Log
Book.
Institute of Chartered Accountants of New Zealand (1997) Admissions Policy.
Institute of Chartered Accountants of New Zealand (1995) Guidelines for practical
experience and mentors and approved training organizations.
Institute of Chartered Accountants of New Zealand (1997) Membership guidelines for
continuing professional development.
Ministry of Education (1997) PPTA Collective Employment Contract.