There is a wide differential diagnosis for the child with unexplained fractures including non-acc... more There is a wide differential diagnosis for the child with unexplained fractures including non-accidental injury, osteogenesis imperfecta and vitamin D deficiency rickets. Over the last 20 years we and others have described a self-limiting syndrome characterised by fractures in the first year of life. This has been given the provisional name temporary brittle bone disease. This work had proved controversial mostly because the fractures, including rib fractures and metaphyseal fractures, were those previously regarded as typical or even diagnostic of non-accidental injury. Some have asserted that the condition does not exist. Over the years 1985 to 2000 we investigated 87 such cases with fractures with a view to determining the future care of the children. In 85 of these the judiciary was involved. We examined the clinical and radiological findings in the 33 cases in which there was a judicial finding of abuse, the 24 cases in which the parents were exonerated and the 28 cases in whic...
This paper is directed towards developing a better understanding of the current state of accounti... more This paper is directed towards developing a better understanding of the current state of accounting education in various jurisdictions across the globe. In particular, the research aims to understand the context within which the International Federation of Accountants’ (IFAC) member bodies endeavour to meet their IFAC membership obligations. The research employs a review of IFAC’s Compliance Programme documentation and professional body websites to understand accounting education programmes for Initial Professional Development (IPD) and to evaluate the disclosed extent of compliance with International Education Standards (IES). The paper argues that IFAC should monitor compliance of member bodies to ensure its continuing legitimacy as an international regulator and that professional bodies seek membership and commit to compliance with IESs to establish legitimacy in society. The main findings from this research should be useful for IFAC and the International Accounting Education Standards Board (IAESB) in developing and monitoring compliance with IESs in the future
Accounting, Auditing & Accountability Journal, 2006
Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting ... more Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers by Gallhofer et al. and by Paisey and Paisey (both papers in this issue). Design/methodology/approach – Response to Sikka's reflections, with an elaboration of the intersection of the critical and postmodern in this work as a means of extending the debate. Findings – The benefits of the internet vis-à-vis counter accounting and emancipatory change should not be taken for granted; rather the internet is another site of struggle in which to intervene. The internet, however, does alter opportunities. Practical implications – Insights for a counter accounting practice on the net. Originality/value – Extends debates over the internet and online reporting in facilitating emancipatory accounting.
... Elizabeth Monk Lorna Stevenson Colin Allison The Development of an A udit Learning P acka ...... more ... Elizabeth Monk Lorna Stevenson Colin Allison The Development of an A udit Learning P acka ... by Christine Helliar Elizabeth Monk Lisa Stevenson University of Dundee Colin Allison University of St Andrews Published by The Institute of Chartered Accountants of Scotland ...
This paper investigates to what extent, and how, IFAC member bodies in 12 countries meet the requ... more This paper investigates to what extent, and how, IFAC member bodies in 12 countries meet the requirements of IESs. The twelve countries are: Australia, Brazil, China, Colombia, India, Italy, Mexico, Russia, Saudi Arabia, Uganda, UK, USA. This range of countries covers all parts of the globe, the major population conurbations and both developed and emerging economies
This paper aims to: (i) understand the context within which IFAC member bodies endeavour to meet ... more This paper aims to: (i) understand the context within which IFAC member bodies endeavour to meet their IFAC membership obligations; (ii) the extent to which the IES knowledge, skills and values of IES 2, 3 and 4 have been incorporated into accounting programmes that are delivered and assessed by organisations responsible for delivering professional accounting education and training in different countries; (iii) the teaching methods used in the training of accountants; and (iv) who has responsibility for teaching IES 2, 3 and 4. The research employs two methods to gather evidence: (1) a review of IFAC’s Compliance Programme documentation and professional body websites to understand the context of accounting education and to evaluate the disclosed extent of IES compliance; and (2) a questionnaire survey to gather evidence about the extent to which accounting education incorporates IES 2, 3 and 4 requirements. The main findings from the two strands of research should be useful for IFAC and the IAESB in developing and monitoring compliance with IESs in the future
This research examines the skills that practitioners, academics and students think are important ... more This research examines the skills that practitioners, academics and students think are important for trainee auditors to possess for a successful auditing career. The research is based on the educational theories of experiential learning and information-processing. These theories suggest that graduates expecting to go into the auditing profession should have: (i) some concrete experience upon which to base an understanding of the techniques that they will be expected to learn once they begin audit work; and (ii) an understanding of basic constructs upon which new learning can be applied and built to then be able to critically examine and question the evidence that is presented to them on an audit. This study investigates the teaching methods that are used at UK universities on accounting degree programmes and assesses whether these two objectives are being met.
There is a wide differential diagnosis for the child with unexplained fractures including non-acc... more There is a wide differential diagnosis for the child with unexplained fractures including non-accidental injury, osteogenesis imperfecta and vitamin D deficiency rickets. Over the last 20 years we and others have described a self-limiting syndrome characterised by fractures in the first year of life. This has been given the provisional name temporary brittle bone disease. This work had proved controversial mostly because the fractures, including rib fractures and metaphyseal fractures, were those previously regarded as typical or even diagnostic of non-accidental injury. Some have asserted that the condition does not exist. Over the years 1985 to 2000 we investigated 87 such cases with fractures with a view to determining the future care of the children. In 85 of these the judiciary was involved. We examined the clinical and radiological findings in the 33 cases in which there was a judicial finding of abuse, the 24 cases in which the parents were exonerated and the 28 cases in whic...
This paper is directed towards developing a better understanding of the current state of accounti... more This paper is directed towards developing a better understanding of the current state of accounting education in various jurisdictions across the globe. In particular, the research aims to understand the context within which the International Federation of Accountants’ (IFAC) member bodies endeavour to meet their IFAC membership obligations. The research employs a review of IFAC’s Compliance Programme documentation and professional body websites to understand accounting education programmes for Initial Professional Development (IPD) and to evaluate the disclosed extent of compliance with International Education Standards (IES). The paper argues that IFAC should monitor compliance of member bodies to ensure its continuing legitimacy as an international regulator and that professional bodies seek membership and commit to compliance with IESs to establish legitimacy in society. The main findings from this research should be useful for IFAC and the International Accounting Education Standards Board (IAESB) in developing and monitoring compliance with IESs in the future
Accounting, Auditing & Accountability Journal, 2006
Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting ... more Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers by Gallhofer et al. and by Paisey and Paisey (both papers in this issue). Design/methodology/approach – Response to Sikka's reflections, with an elaboration of the intersection of the critical and postmodern in this work as a means of extending the debate. Findings – The benefits of the internet vis-à-vis counter accounting and emancipatory change should not be taken for granted; rather the internet is another site of struggle in which to intervene. The internet, however, does alter opportunities. Practical implications – Insights for a counter accounting practice on the net. Originality/value – Extends debates over the internet and online reporting in facilitating emancipatory accounting.
... Elizabeth Monk Lorna Stevenson Colin Allison The Development of an A udit Learning P acka ...... more ... Elizabeth Monk Lorna Stevenson Colin Allison The Development of an A udit Learning P acka ... by Christine Helliar Elizabeth Monk Lisa Stevenson University of Dundee Colin Allison University of St Andrews Published by The Institute of Chartered Accountants of Scotland ...
This paper investigates to what extent, and how, IFAC member bodies in 12 countries meet the requ... more This paper investigates to what extent, and how, IFAC member bodies in 12 countries meet the requirements of IESs. The twelve countries are: Australia, Brazil, China, Colombia, India, Italy, Mexico, Russia, Saudi Arabia, Uganda, UK, USA. This range of countries covers all parts of the globe, the major population conurbations and both developed and emerging economies
This paper aims to: (i) understand the context within which IFAC member bodies endeavour to meet ... more This paper aims to: (i) understand the context within which IFAC member bodies endeavour to meet their IFAC membership obligations; (ii) the extent to which the IES knowledge, skills and values of IES 2, 3 and 4 have been incorporated into accounting programmes that are delivered and assessed by organisations responsible for delivering professional accounting education and training in different countries; (iii) the teaching methods used in the training of accountants; and (iv) who has responsibility for teaching IES 2, 3 and 4. The research employs two methods to gather evidence: (1) a review of IFAC’s Compliance Programme documentation and professional body websites to understand the context of accounting education and to evaluate the disclosed extent of IES compliance; and (2) a questionnaire survey to gather evidence about the extent to which accounting education incorporates IES 2, 3 and 4 requirements. The main findings from the two strands of research should be useful for IFAC and the IAESB in developing and monitoring compliance with IESs in the future
This research examines the skills that practitioners, academics and students think are important ... more This research examines the skills that practitioners, academics and students think are important for trainee auditors to possess for a successful auditing career. The research is based on the educational theories of experiential learning and information-processing. These theories suggest that graduates expecting to go into the auditing profession should have: (i) some concrete experience upon which to base an understanding of the techniques that they will be expected to learn once they begin audit work; and (ii) an understanding of basic constructs upon which new learning can be applied and built to then be able to critically examine and question the evidence that is presented to them on an audit. This study investigates the teaching methods that are used at UK universities on accounting degree programmes and assesses whether these two objectives are being met.
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