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Although talent management is widely discussed in large for-profit organisations and multinationals, it has been little discussed in relation to higher education. This paper examines one aspect of talent management, recruitment, in academia in accounting, in two different countries, Scotland and the Republic of Ireland. It frames the study around three dilemmas--transparency versus autonomy, the power of human resources versus the power of academics, and equality versus homogeneity. It considers the recruitment context and drivers, what this tells us about how talent is defined, and the insights that can be gained from comparing recruitment across different disciplines and geographical contexts. By examining recruitment in one discipline across different contexts, we show that recruitment is influenced by a complex interplay between subfield and context which can be linked to the strategic priorities of universities in the three contexts, resulting in different definitions of talent.

Knowledge is a defining characteristic of professions but, given the ever-increasing knowledge base, curricula in professional disciplines are becoming overcrowded. This paper discusses propositional/declarative knowledge in relation to the accounting knowledge base. Historically, professional areas such as medicine, law and accountancy have expanded their curriculum to encompass new areas. However, core curricula have been introduced recently in medicine and law to provide space for the development of wider skills, to equip students for lifelong learning and to enable them to tailor their study in line with interests, aptitudes and career intentions. These core curricula are examined in order to assess the arguments for and against a core curriculum for accounting. The paper concludes that the introduction of core curricula in undergraduate accounting education could address the problem of the increasing knowledge base while providing breadth, opportunities for developing interpersonal skills and allowing students to tailor their degrees. In this way, the vocational and academic aspects of undergraduate accounting education could be balanced more effectively.

Higher education for the professions of accountancy, law and medicine faces multi-faceted roles as it attempts to be simultaneously an education, with the additional incorporation of training aspects, and a preparation for later professional study and work. As this article shows, these three professions are facing a knowledge explosion and it is becoming increasingly difficult for new graduates to have covered, even if only briefly, all possible aspects of the knowledge-based curriculum. Additionally, this article shows that the skills possessed by new graduates in these disciplines have been criticised. Thus, there have been calls to broaden the curriculum within higher education in these professional disciplines to cover hitherto under-explored areas. This article aims to compare trends in the higher education of three professional disciplines in order to identify areas of commonality. The article begins by briefly discussing higher education and its application in professional contexts. Three specific higher education contexts are considered--accounting, medicine and law--in order to illuminate the nature and purpose of higher education in each of these fields. Following identification and discussion of common themes, the liberalising of curricula in these professions will be considered.

Purpose: The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vis their professional identity with a particular focus on two elements of postcolonial theory, hybridity and diaspora. Design/methodology/approach: A qualitative methodological framework was employed. Semi-structured interviews were conducted with 18 participants about their perceptions of their professional identity and their professional experiences both within and outside Sierra Leone. Findings: The current professionalisation process is conceptualised as a postcolonial third space where hybrid professional accountants are constructed. Professional hybridity blurs the local/global praxis being positioned as both local and global accountants. Participants experience difficulty "fitting into" the local accountancy context as a consequence of their hybridisation. As such, a diaspora effect is induced which often culminates in emigration to advanced countries. The paper concludes that although the current model engenders emancipatory social movements for individuals through hybridity and diaspora, it is nonetheless counterproductive for Sierra Leone's economic development and the local profession in particular. Research limitations/implications: This study has significant implications for understanding how the intervention of global professional bodies in developing countries shapes the professionalisation process as well as perceptions and lived experiences of chartered and aspiring accountants in these countries. Originality/value: While extant literature implicates the legacies of colonialism/imperialism on the institutional development of accountancy (represented by recognised professional bodies), this paper employs the critical lens of postcolonial theory to conceptualise the lived experiences of individuals who are directly impacted by such institutional arrangements. [ABSTRACT FROM AUTHOR]

Although talent management is widely discussed in large for - profit organisations and multinationals, it has been little discussed in relation to higher education. This paper examines one aspect of talent management, recruitment, in academia in accounting, in two different countries, Scotland and the Republic of Ireland. It frames the study around three dilemmas - transparency versus autonomy, the power of human resources versus the power of academics, and equality versus homogeneity. It considers the recruitment context and drivers, what this tells us about how talent is defined, and the insights that can be gained from comparing recruitment across different disciplines and geographical contexts. By examining recruitment in one discipline across different contexts, we show that recruitment is influenced by a complex interplay between subfield and context which can be linked to the strategic priorities of universities in the three contexts, resulting in different definitions of talent. [ABSTRACT FROM AUTHOR]

Continuing professional development (CPD) is the educational and developmental work and learning that professionals undertake after they have qualified as members of their professional body. International Education Standard (IES 7), issued by the International Federation of Accountants (IFAC) in May 2004, called on all professional accountants to develop and maintain competence that is relevant and appropriate for their work and their professional responsibilities. In order to comply with IES 7, ACCA and ICAEW implemented new policies for CPD effective from 1 January 2005, and CIMA and ICAS from 1 January 2006. Prior to these changes, CPD, which had originally been regarded purely as implicit within a professional accountant's ethical responsibilities, had come to be more regulated following legislative changes in the late 1980s. This is the first academic study to investigate the actual CPD activities of accountants in public practice in the UK. The questionnaire survey revealed that approximately 80% of members in public practice of ACCA, CIMA, ICAEW and ICAS engaged in levels of CPD that complied with the guidance in place before the new rules were introduced in 2005/06. The most frequently reported CPD activities were technical reading and course attendance. ACCA members have a broadly similar requirement under the new ACCA CPD policy. Most ACCA members in practice would continue to comply with the new policy requirements if their level of participation in CPD activities remains unchanged. However, up to 20% of such accountants are likely not to be compliant unless their participation increases. CIMA, ICAEW and ICAS have adopted a new approach to CPD based on outputs rather than inputs. These new requirements are also discussed. [ABSTRACT FROM AUTHOR]

Purpose- Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers also in this issue by Gallhofer et al. and by Paisey and Paisey. Design/methodology/approach- Discusses the location of the internet within the politics of neoliberalism, with particular reference to the pensions crisis. Findings- Accepts that the internet's use depends upon its social context and agrees that the internet is a communicative device that has the potential to facilitate change. However, the example of pension accounts shows that the internet has been more effectively harnessed by groups wishing to endorse the status quo rather than to counter it. Practical implications While the development of counter accounts and critiques of contemporary social problems is encouraged, education must play a role in exposing alternative views and encouraging debate. Originality/value- Extends debates surrounding the role of the internet in promoting more emancipatory accountings. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting. Design/methodology/approach - Many countries are facing a so called "pensions crisis" which is reflected in and arguably, to some extent at least, is precipitated by accounting. Occupational pensions in the UK are focused upon and their role in the pension crisis discussed. The enabling or emancipatory potential of the internet for accounting for occupational pension schemes is explored. The contents of the web sites of the 100 largest companies listed on the London Stock Exchange (FTSE 100) are examined in terms of the elements of an enabling accounting, as set out by Gallhofer and Haslam in 1997. Alternative forms of accounting for pensions, including accounts by trade unions and others, are also examined. Findings The full possibilities of the internet have not yet been mobilised in respect of accounting for occupational pension schemes and companies' actions appear to be driven by the hegemony of the market rather than a concern for the social wellbeing of pensioners. A number of inequalities are evident. Research limitations/implications- The majority of UK employees have no occupational pension. The paper therefore only addresses one aspect of the pension crisis. Practical implications Suggests how corporate web sites could be improved through the provision of dedicated pensions sections and increased pensions' disclosures. Argues that alternative accounts provided by trade unions, organizations associated with the elderly and others are required to provide counter accounts. Calls for more education about the importance of saving from an early age. Originality/value - Applies elements of an enabling accounting to a specific accounting problem, accounting for pensions. [ABSTRACT FROM AUTHOR]

Company law harmonisation is considered to be necessary for the achievement of the European Union's (EU) aim of a single market and the free movement of goods and services throughout member states. This paper aims to contribute to understanding of both business and accounting history by considering whether UK legal his tory can offer any insight into the process of harmonisation. First, approaches to company law in the United Kingdom and the remainder of the EU are outlined in order to identify key differences and to explain why harmonisation is desired. Secondly, the UK position is considered and historical attempts to lessen legal differences between Scots and English mercantile laws are then examined, focusing on harmonisation attempts. Finally, by reflecting on the UK experience, implications for the EU company Jaw harmonisation programme are drawn. [ABSTRACT FROM AUTHOR]

This paper reviews the research papers contained within the first ten volumes of Accounting Education: an international journal since its launch in 1992, identifying both areas that have been well covered and those that present opportunities for further research. The paper compares coverage with accounting education research published in the USA. It is hoped that the paper will be of interest to researchers who wish to establish the prior literature on their research topics or who are searching for research topics and/or methods that have been hitherto underexplored. The paper also provides some observations about the methods employed and source of papers in order to gain further insight into the state of accounting education research at the start of the 21st century. [ABSTRACT FROM AUTHOR]

This paper appraises the specification of objectives in the teaching of accounting within higher education. A history of objectives is given, showing the origins of the objectives' movement within a training rather than an educational environment, and later usage within further, vocational and professional education. Objectives are defined and their relationship with other parts of the educational design process is considered. The application and appropriateness of objectives within higher education is discussed and it is questioned whether objectives are compatible with this level of education. The paper discusses educational theory within the specific context of accounting at higher education level and concludes that any further moves towards an objectives-based approach to teaching within accounting in higher education should be treated with caution as the nature of higher education risks being undermined. [ABSTRACT FROM AUTHOR]