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Developing professional values, attitudes and acumens : a study of pedagogical approaches in accounting education
Journal article   Open access

Developing professional values, attitudes and acumens : a study of pedagogical approaches in accounting education

Monique Keevy and Lorraine Erica Derbyshire
Journal of accounting education, Vol.74, p.101049
12/2026
Handle:
https://hdl.handle.net/10210/521849

Abstract

Assessment Competency framework Delivery Professional values, attitudes and acumens (PVAA) Scholarship of teaching and learning (SoTL) Teaching excellence
The accounting profession continues to undergo profound transformation, prompting professional bodies to redefine the skills expected of future accountants and increasing pressure on higher education programmes to demonstrate pedagogical alignment with these requirements. This study investigates how professional values, attitudes, and acumens (PVAAs) are embedded within a professionally endorsed accountancy programme at a South African higher education institution. Employing a qualitative, instrumental case study design, the study analyses discipline-level curriculum mapping completed by educators to explore how a professional competency framework is operationalised through pedagogical delivery and assessment practices. Framed within the Scholarship of Teaching and Learning (SoTL), curriculum mapping is used as a descriptive and analytical approach to examine programme-level pedagogical alignment and support structured curriculum reflection. The findings indicate both convergence and discipline-specific variation in educators' reported delivery and assessment practices. Across disciplines, case-based learning, interactive and collaborative engagement, and project-based assessment are consistently reported, reflecting alignment with approaches advocated in the literature. At the same time, reported emphases differ across disciplines, suggesting context-sensitive adaptations shaped by disciplinary priorities. While the mapping suggests coherence between reported delivery and assessment practices, it also highlights uneven integration of technology-enhanced pedagogies and limited use of several innovative approaches identified in prior research. By offering a programme-level account of how a professional competency framework is represented through reported pedagogical practices, the study extends the literature, which has largely focused on isolated instructional interventions. It positions curriculum mapping as a SoTL-informed approach that enhances the visibility of pedagogical alignment and supports ongoing, contextually responsive curriculum development in accounting education.
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Open Access CC BY-NC-ND V4.0
url
https://doi.org/10.1016/j.jaccedu.2026.101049View
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