An investigation of practitioners' and students' conceptions of accounting work

Sammanfattning: This thesis aims at exploring conceptions heJd of accounting work by students and practitioners. The findings are useful for informing accounting education and the cmTiculum and thus enhance accounting graduate readiness for work. This thesis addresses three research questions:What are practi tioners' conceptions of accounting work?What are accounting students' conceptions of accounting work?What are the similarities and differences between practitioners'and students' conceptions of accounting work?Phenomenographic findings revealed a common awareness of thefunctional aspects of accounting work; but students possessed onlyvery inchoate understandings of social and ethical issues.Practitioners' conceptions of such issues suggest that accountinggraduates will face significant challenges as they enter a professionwhich has undergone significant changes in recent times.