Is there a rise in ‘reflection’ now? Observations from accounting

Education & Training in accounting Public sector/business Profession Examinations Work experience University School Training Contract Accreditation/exemptions Qualification and CPD

Misalignments Public sector/business Profession Examinations Work experience University School Training Contract Accreditation/exemptions Qualification and CPD

Universities – reflection now? Accounting education trajectory critical perspective – strong, minority strand A recognition of the need for reflection but: strong technicist orientation issues of accreditation and focus on ‘content’ & knowledge ‘growth’ mass higher education

General education/practice trajectory Towards a ‘reflective practitioner’ (Schön) etc. and the portfolio approach The 20 year gap...? Issues of ‘misapplication’ and ‘misunderstanding’? Critical reflection and issues of identity/embodiment/self-authorship?

E & T in accounting Public sector/business Profession Examinations Work experience University School Training Contract Working within an organisation Accreditation/exemptions Qualification and CPD

Training contract/working within an organisation Training contract/work experience the paper ‘formality’ the lived ‘reality’ (auditing context) – the ‘distributed apprenticeship’ approach (Eraut, 2007) – positive learning culture of mutual support – appropriate levels of challenge

Practice for whom? E & T in accounting Public sector/business Profession – the Big Four Examinations Work experience University School Accreditation/exemptions Qualification and CPD Client versus ‘public interest’ Issues of ‘regulation’

Who or what ‘reflects’? Is an emphasis on the role of the individual sufficient? Has there been a commodification of ‘reflection’ by professional firms? To what extent do organisation/regulatory standards shape ‘practice’? Or does practice shape regulatory standards?

Misalignments? Public sector/business Profession Examinations Work experience University School Training Contract Working within an organisation Accreditation/exemptions Qualification and CPD

How do we achieve some form of alignment? From individual reflection to an ongoing reflexivity? Better integration of education and training founded on explicit model of ‘learning’ and ‘practice’ Centrally, have to address issues of power and interest within the accounting profession and regulatory bodies Acknowledge the issue of how we ‘make things auditable’ (Power, 1997)