Support is also found for (H2) with the statistically significant negative coefficient for
Accountants’ Work, indicating that an international student is more likely than an
Australian student to perceive the work of accountants as monotonous, repetitive and
involving number-crunching (x 2 ¼ 9.862, p , 0.01).This result is somewhat disturbing
given that the content and emphasis of accounting courses has undergone considerable
change in recent years (Howieson, 2003). These changes mean there is now significantly
less emphasis on rule memorisation in curriculum and a greater emphasis on critical
thinking and problem solving to more adequately prepare students for the work
environment. More recently accounting education literature has emphasised the benefits
of focussing on critical thinking and problem solving skills in developing graduates for
the global accounting environment (Hancock et al., 2009; Howieson, 2003).
Support is also found for (H2) with the statistically significant negative coefficient for
Accountants’ Work, indicating that an international student is more likely than an
Australian student to perceive the work of accountants as monotonous, repetitive and
involving number-crunching (x 2 ¼ 9.862, p , 0.01).This result is somewhat disturbing
given that the content and emphasis of accounting courses has undergone considerable
change in recent years (Howieson, 2003). These changes mean there is now significantly
less emphasis on rule memorisation in curriculum and a greater emphasis on critical
thinking and problem solving to more adequately prepare students for the work
environment. More recently accounting education literature has emphasised the benefits
of focussing on critical thinking and problem solving skills in developing graduates for
the global accounting environment (Hancock et al., 2009; Howieson, 2003).
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