In an era of increasing specialisation and professionalization
higher education in accounting and
management faces intense criticism for failing to
impact useful vocationally-related competencies
to students. This criticism comes from students,
employers, alumni, business leaders and opinion
makers. The focus of the criticism seems to be
of the inadequacy of the vocational competencies accounting graduates possess (Finn, 1987;
Bennis and O’Toole, 2005; Mill, 2007; Augier
and March, 2007).