Date of Award

1-1-1995

Document Type

Thesis

Publisher

Edith Cowan University

Degree Name

Doctor of Philosophy

School

School of Education

Faculty

Faculty of Education

First Supervisor

Dr Russell F. Waugh

Second Supervisor

Associate Professor I. Kerr

Third Supervisor

Associate Professor A. Islam

Abstract

This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight Independent variables, and a number of situation variables. These independent variables are; attitudes towards the structure and content of the proposed change, general beliefs about the change based on the expanding scope of accounting practice, overall feelings about the strengths and weaknesses of accounting graduates, overall feelings about alleviating fears and uncertainties of the proposed change, overall feelings about the practicality of the proposed change in the lecture room and tutorial room in two aspects, general behaviour intentions about expectations and achievements for the proposed change, and general behaviour intentions to support instructors and the accounting profession. The relationships between the dependent variables and the independent variables are examined in the context of a number of situation variables.

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