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This paper identifies the narrow interpretation of the constructive alignment model (Biggs, 1996), which has permeated higher education programs internationally, as a key source for this continuing disconnect between higher education and the needs of employers, students and society. Furthermore, a systematic framework extending the traditional constructive alignment model is proposed to enable curriculum development, implementation and assurance decisions to be made with explicit reference to the needs of a variety of stakeholders. This paper is relevant for educators involved in professional degree programs, professional employers and university administrators.

In this paper, the extent to which a compulsory non-placement work-integrated learning (WIL) activity, in the form of a simulated internship, in an Australian undergraduate accounting program, created learning outcomes for students with different levels of prior work-experience is assessed. The paper extends prior, theoretically based literature by providing an exploratory evaluation of the experiences of students undertaking a specific simulated internship. This evaluation is important because it enables students and higher education providers to evaluate the extent to which a simulation is likely to meet the learning needs and expectations of individual students and student groups. Despite the critical importance of such an evaluation, prior literature has thus far focused on theoretically based evaluations and comparisons of simulated internships, with empirical evidence being largely absent from the literature. Using a series of semi-structured interviews with students, the current paper shows that the evaluated simulation was generally able to develop cognitive, skill-based, and affective learning outcomes, and that students' learning outcomes were strongly influenced by their prior real-world work-experience. In addition, the paper also shows that the lived experiences of students within the simulation were much more multifaceted and diverse than anticipated in the prior literature. The findings of this paper are relevant for higher education providers and students planning to undertake a simulated internship, or other non-placement WIL activity. Potential challenges and opportunities for different groups of students arising in the analysed simulation are identified and discussed.

This paper analyses the development of a collaborative relationship between one academic and one educational development professional (EDP). The paper aims to assist academics and EDPs to establish successful long-term collaborations. Improving the success of such collaborations is important because the adoption of technology enabled learning and teaching materials in higher education requires academics and EDPs to collaborate successfully over extended periods. Despite the critical importance of successful collaborations between academics and EDPs, even well intentioned collaborations are subject to high rates of failure. In addition, existing guidance in the literature has thus far been unable to improve this situation successfully. This paper uses an autoethnographic research approach to analyse the development of a successful collaboration between one academic and one EDP over time. The paper's findings highlight the existence of a small set of key success factors, as well as the change in the relative importance of these factors during the lifespan of the collaboration. The paper is valuable for academics, EDPs, and higher education managers because it provides practical evidence-based guidance that supports the creation of successful and sustainable collaborative working relationships between academics and EDPs.

Purpose: The purpose of this paper is to provide a student learning outcome focussed assessment of the benefits and limitations of traditional internships, e-internships, and simulated internships to evaluate the potential of computer-mediated internships (CMIs) (e-internships and simulated internships) within higher education from a student perspective. Design/methodology/approach: The paper undertakes a systematic conceptually based assessment of the extent to which CMIs are able to replicate the cognitive, skill-based and affective learning outcomes of traditional internships. In addition, the key limitations of traditional internships from a student perspective are identified, and the potential ability of CMIs to address these limitations is assessed. Findings: The findings of this paper highlight that CMIs are able to replicate most of the benefits of traditional internships, whilst concurrently addressing many of their limitations. However, the current paper also identifies a number of important limitations for student learning in CMIs, and provides advice that aims to assist students in maximising their learning outcomes in these situations. Originality/value: The paper is the first to provide a systematic student learning outcome focussed comparison of traditional internships and CMIs. In addition, the paper establishes the high potential of simulated internships for student learning in higher education, and provides students, higher education providers and researcher with learning outcome focussed criteria sets that enable the empirical evaluation of CMIs in future research.

Purpose: The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession's minimum educational expectations (MEEs). Design/methodology/approach: The paper uses a series of quantitative and qualitative analyses to determine whether or not the content and focus of these programmes prepares students for contemporary accounting practice. Findings: The results of these analyses demonstrate that most accredited undergraduate accounting degrees in Australia are largely unaligned with the profession's expectations, with 18 (out of 57) degree programmes showing no overlap between their learning outcomes and the profession's MEEs. In addition, only two (out of 57) programmes are shown to address all of the profession's minimum expectations. A subsequent analysis of the focus and structure of the evaluated degree-level learning outcomes revealed additional inconsistencies between the interpretation of individual MEEs by the profession and the higher education sector. Originality/value: This paper demonstrates that accredited undergraduate degrees are predominantly unable to prepare students for entry into the accounting profession, and that the prior efforts to align accounting curricula with the profession's needs and expectation have thus far been largely unsuccessful. The findings of this paper are relevant for higher education providers and the accounting profession because they reflect the current level of alignment between the content and focus of undergraduate accounting education and the profession's expectations. In addition, the findings of this paper highlight that the current accreditation process of the professional accounting bodies in Australia does not generate the desired alignment between academia and accounting practice.

Purpose: The purpose of this paper is to discuss major criticisms of traditional undergraduate accounting programmes and to introduce virtual internships as a curriculum innovation that addresses these criticisms. Design/methodology/approach: The main aim of the paper is to inspire curriculum innovation in accounting programmes though the introduction and discussion of virtual internships as a contemporary teaching model. Findings: The paper provides a detailed outline of the virtual internship model, its advantages and disadvantages, and its development in practice. Originality/value: The paper is likely to be most relevant for academics in undergraduate accounting programmes because it provides a practical guide to the development of this curriculum innovation.

This study assesses whether or not undergraduate and postgraduate accounting students at an Australian university differentiate between timely feedback and extremely timely feedback, and whether or not the replacement of manually written formal assessment feedback with automatically generated feedback influences students' perception of feedback constructiveness. The study demonstrates that students do not differentiate between timely feedback and extremely timely feedback. This result holds for both on-campus as well as off-campus students, although undergraduate on-campus students have significantly higher timeliness expectations than undergraduate off-campus students. In addition, the study demonstrates that a replacement of manually generated feedback with automatically generated feedback improves students' perception of the constructiveness of the provided feedback substantially (undergraduate) or significantly (postgraduate). Instructors may consequently be able to exploit the advantages of automatic feedback tools without having to be concerned about the impact of such feedback on student perceptions. In addition, instructors should only aim to provide extremely timely feedback rather than timely feedback, if sound pedagogical reasons are available to justify the required effort.

Australian tertiary accounting education relies on a variety of accreditation processes to develop, manage and assure the learning outcomes of students. This research focuses on the impact of professional accounting body accreditation on Australian higher education providers (HEPs). It explores the process and rigour with which HEPs utilise the objectives and standards within this accreditation process to evaluate and improve their degree programs. This research uses interview data with HEP staff who have led accreditation processes of bachelor‐level accounting degrees. Data were analysed using a narrative framework to establish a range of discourses that explore the engagement of HEPs with: the process; the level of trust HEP staff have in the process; and the processes' benefits. This research demonstrates that the current accreditation process does not achieve its stated outcomes and is unable to improve the alignment of student learning with professional expectations. Professional body accreditation fails to achieve its objectives because HEPs consider accreditation to be a 'tick‐box' process without consequence and are mistrustful of the veracity of several aspects within the process. Building on these findings, this research provides insights into the challenges associated with accreditation and explores how a previously impactful accreditation process has become largely inconsequential. The accreditation of accounting programs provides an important connection between the profession and academia. This research shows why accounting accreditation in Australia is unlikely to achieve its intended outcomes, which may result in graduates that are unable to adapt to, and shape, the future of the accounting profession successfully. [ABSTRACT FROM AUTHOR]

Purpose |!|#8211; The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in the prior harmonisation literature through the introduction of two newly developed significance assessment methodologies. Design/methodology/approach |!|#8211; The influence of the mandatory IFRS adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT) and goodwill (GW) accounting practices as well as the within and between country harmonisation of accounting practices is investigated through an event type study. These investigations are conducted using a McNemar test with Bowker extension as well as the Split C-Index with a newly developed bootstrapping significance testing methodology. Findings |!|#8211; This study demonstrates that the mandatory IFRS adoption in the analysed countries is linked to a significant harmonisation of DT and GW accounting practices between AUS, HK and the UK. Furthermore, the increase of adequate accounting policy information in the financial reporting documents of UK firms over the period of this study is identified as an important harmonisation accelerator. Originality/value |!|#8211; This study adds to the prior literature due to its focus on the mandatory IFRS adoption within the analysed countries. Furthermore, the introduction of two newly developed methodologies to evaluate the significance of accounting policy choice changes and harmonisation over time addresses an important methodological shortcoming in the prior literature. [ABSTRACT FROM AUTHOR]