文档介绍：ountinginAustralianUniversitiesABSTRACT:Historically,anization’’,ounting(SEA).,contentof,,althoughpredominantlydescriptiveinnature,revealsubstantialsimilaritieswithother(western)countries,althoughtheexistenceofatime-:ounting,ounting(SEA),thesestudieshaveconcentratedonthereportingofsocialandenvironmentalinformation(,theformatofthereport,whatdrivesitandhowtoexplainit).Throughoutthishistorytherehavebeenvariousattemptstohighlighttheneedfortheeducationofthosechargedwithprovidingandreportingthisinformation—’,,asaprofession,hasbeendescribedasbeingbothsociallyconstructed,andsociallyconstructing(Hines,1988),,itiswidelyagreedthatthenexusbetweentheprofessionandsocietyissubstantial(Mathews,1993).Assuch,uratelyreflectsociety’ountingskills(Bebbington,1995;ThomsonandBebbington,2005).Toachievethis,emergingissuesneedtobeidentifiedandmonitored,(Allen,1999).However,accountingeducationhasrepeatedlybeendeclaredout-of-dateandnotreflectiveofthecurrentbusinessenvironment(AmernicandCraig,2004;Humphrey,2005;Humphreyetal.,1996;Parker,2005),ountingeducationfailstorespondtothe‘ountants’(Humphreyetal.,1996,).ountingprofessionals(Grayetal.,1996).However,ithasbeensaidthat‘ountingprofessionalsare.