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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.

This paper examines the prevalence and benefits of upward social mobility in the early accountancy profession by analyzing the lifespan of chartered accountants admitted to membership in Scotland between 1853 and 1940. We find that 76 percent of the chartered accountants in our sample experienced upward social mobility, a greater percentage than found in previous studies. The chartered accountants in our sample experienced an average life expectancy premium of approximately three years over the general population, irrespective of social origins, and were less likely to die from most preventable causes than the general population. Upwardly mobile chartered accountants achieved lifespans consistent with their achieved professional status rather than their previous social class. While the findings confirm the existence of a social mortality gradient, the increase in longevity is likely attributable to the superior resources of higher social class and other factors affecting self-selection into the accountancy profession. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: I1; I3; M4; N3. [ABSTRACT FROM AUTHOR]

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.

A survey of 100 male and 100 female Scottish accountants received responses from 42% and 62% respectively. Findings indicated that women achieve less senior positions and work in smaller firms. Women with children had less job satisfaction because they felt they were given less challenging work and had reduced promotion prospects. (SK)

Using the work of Bourdieu and Savage, this paper investigates social class and social mobility among chartered accountants who qualified with The Institute of Chartered Accountants of Scotland in 2009. We find that these accountants tend to come from privileged backgrounds and that those who qualified with Big Four firms possess more economic, social and cultural capital than those who qualify with other firms. Our study provides fresh insights into how elements of social class interact with social background. In contrast with the prevailing view that there is limited social mobility in the accountancy profession, we find some evidence of social mobility, suggesting that current debates are based on contestable assumptions. We also find that chartered accountants from more deprived backgrounds as indicated by childhood postcode often have a father who has a professional or managerial occupation, so are not deprived on all measures. Where those from more deprived backgrounds accessed chartered accountancy careers, this was at the expense of people whose parents held lower rather than higher professional or managerial jobs. This suggests that the most advantaged maintain access to chartered accountancy but those from more middling professional homes are displaced when those from more deprived backgrounds gain access. [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]