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This dissertation is concerned with the issue that students studying part-time for professional accounting examinations - specifically those in management accounting of the Association of Chartered Certified Accountants (ACCA) - at a London university suffer much higher failure rates than their counterparts taking degrees in Accounting at the same institution, who are entitled to exemptions from many of the professional accounting papers. Utilising the 'Student Approaches to Learning' (SAL) methodology, the differences between the students are examined in terms of factors affecting the presage to learning, the learning process, and the product of learning.

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This thesis proposes and evaluates a new integrated model of accounting career choice (ACC), drawing upon current theories of planned behaviour and work values and past accounting research. Furthermore, the thesis investigates changes to the model's constructs after business students have been exposed to a traditional versus an innovative first accounting course (FAC).Combining a longitudinal approach with a quasi-experimental design, the findings of the study show the following: First, subjective norm, attitude and perceived control are all significant predictors of first semester business students' intention to pursue a career in the accounting profession. However, regression analysis revealed that of the dimensions of attitude, only the intrinsic dimension is a significant predictor of intention. Extrinsic, prestige and social dimensions do not contribute to the prediction. Normative beliefs concerning the pursuit of an accounting career, beliefs concerning the intrinsic attributes and outcomes associated with the accounting profession and self-efficacy beliefs concerning the pursuit of an accounting career have been identified as the important sub-constructs of an ACC. Second, at the end of the traditional FAC, subjective norm has statistically significantly improved; however, all other constructs of an ACC have been negatively affected, and students' perceived control has statistically significantly deteriorated. On the other hand, at the end of an innovative FAC, intention, subjective norm and attitude have statistically significantly improved while perceived control has remained stable. Significant differences in all the constructs of an ACC have been identified among students in both the traditional and the innovative FACs. The identified differences can be attributed to the additional information about the accounting profession that students in innovative courses received through accounting practitioners' presentations. The thesis supports prior research that professional accountants making presentations is a very effective strategy of integrating information about the accounting profession into classroom practice and of influencing students' intention to pursue an accounting career.

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.

Studies relating to recent curriculum changes implemented by SAICA and CIMA with an increased focus on pervasive skills are limited. The problem addressed in this study related to the challenge faced by ODL accounting education institutions to deliver practice-ready accounting graduates. This study explored accounting educators’ and students’ perception of whether pervasive skills can be developed effectively through the use of case studies in an ODL environment. The study aimed to determine whether ODL accounting departments should introduce a dedicated case study-based module as part of their curriculum. The perceived level at which case studies should be introduced, challenges and the benefits of case studies in light of their pervasive skills development potential were considered in an ODL environment. The study revealed that the case study-based approach is effective and that a staggered approach to introducing case studies in existing accounting-related modules tailored for different difficulty levels, would be appropriate. / Management Accounting / MPhil (Accounting Sciences)