Higher Education Research and Development Society of Australasia
This paper addresses the controversial issue of delivering graduate attributes in professional programs. The tensions between an institution’s desire for revenue, accreditation requirements for technical knowledge and employer needs for behavioural and higher order cognitive skills are explored through an Australian postgraduate accounting program. Content analysis of program documents is combined with a student survey to find that program and course outcomes align closely with students’ perceived outcomes but largely ignore the graduate attributes required by the profession and more recently, government. The analysis provides a platform for faculty and their institutions to decide on the future directions of such programs.
Keywords: graduate attributes, accounting education, master of professional accounting