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Is there a rise in ‘reflection’ now?

Is there a rise in ‘reflection’ now?. Observations from accounting. Education & Training in accounting. University School. Accreditation/exemptions. Training Contract. Public sector/business Profession. Examinations Work experience. Qualification and CPD. Misalignments.

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Is there a rise in ‘reflection’ now?

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  1. Is there a rise in ‘reflection’ now? Observations from accounting

  2. Education & Training in accounting University School Accreditation/exemptions Training Contract Public sector/business Profession Examinations Work experience Qualification and CPD

  3. Misalignments University School Accreditation/exemptions Training Contract Public sector/business Profession Examinations Work experience Qualification and CPD

  4. Universities – reflection now? Accounting education trajectory • critical perspective – strong, minority strand A recognition of the need for reflection but: • strong technicistorientation • issues of accreditation and focus on ‘content’ & knowledge ‘growth’ • mass higher education

  5. General education/practice trajectory • Towards a ‘reflective practitioner’ (Schön) etc. and the portfolio approach • The 20 year gap...? • Issues of ‘misapplication’ and ‘misunderstanding’? • Critical reflection and issues of identity/embodiment/self-authorship?

  6. E & T in accounting University School Accreditation/exemptions Training Contract Working within an organisation Public sector/business Profession Examinations Work experience Qualification and CPD

  7. Training contract/working within an organisation Training contract/work experience • the paper ‘formality’ • the lived ‘reality’ (auditing context) • the ‘distributed apprenticeship’ approach (Eraut, 2007) • positive learning culture of mutual support • appropriate levels of challenge

  8. E & T in accounting University School Accreditation/exemptions Public sector/business Profession – the Big Four Practice for whom? Examinations Work experience Client versus ‘public interest’ Issues of ‘regulation’ Qualification and CPD

  9. Who or what ‘reflects’? Is an emphasis on the role of the individual sufficient? Has there been a commodification of ‘reflection’ by professional firms? To what extent do organisation/regulatory standards shape ‘practice’? Or does practice shape regulatory standards?

  10. Misalignments? University School Accreditation/exemptions Training Contract Working within an organisation Public sector/business Profession Examinations Work experience Qualification and CPD

  11. How do we achieve some form of alignment? From individual reflection to an ongoing reflexivity? • Better integration of education and training founded on explicit model of ‘learning’ and ‘practice’ • Centrally, have to address issues of power and interest within the accounting profession and regulatory bodies • Acknowledge the issue of how we ‘make things auditable’ (Power, 1997)

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