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A Handbook for Teaching and Learning in Higher Education Enhancing academic and Practice

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24<br />

Key aspects of<br />

teach<strong>in</strong>g <strong>and</strong><br />

learn<strong>in</strong>g <strong>in</strong><br />

account<strong>in</strong>g,<br />

bus<strong>in</strong>ess <strong>and</strong><br />

management<br />

Ursula Lucas <strong>and</strong> Peter Mil<strong>for</strong>d<br />

INTRODUCTION<br />

This chapter aims to identify the dist<strong>in</strong>ctive features of education <strong>in</strong> account<strong>in</strong>g, bus<strong>in</strong>ess<br />

<strong>and</strong> management <strong>and</strong> the way <strong>in</strong> which they may impact upon teach<strong>in</strong>g, learn<strong>in</strong>g <strong>and</strong><br />

assessment strategies. Bus<strong>in</strong>ess education <strong>for</strong>ms a significant sector with<strong>in</strong> higher<br />

education. In 2005/2006 200,000 undergraduate students (some 11 per cent of the total<br />

student population) were enrolled on bus<strong>in</strong>ess, management <strong>and</strong> account<strong>in</strong>g degree<br />

programmes (HESA, 2006). To this total should be added those students who study<br />

bus<strong>in</strong>ess subjects as part of their own specialist degree studies. The diversity of students,<br />

discipl<strong>in</strong>es <strong>and</strong> stakeholders with<strong>in</strong> bus<strong>in</strong>ess education produces tensions that are not<br />

easily resolved <strong>and</strong> creates a complex <strong>and</strong> challeng<strong>in</strong>g environment <strong>for</strong> lecturers. This<br />

chapter will explore the implications of this environment <strong>for</strong> the development of learn<strong>in</strong>g,<br />

teach<strong>in</strong>g <strong>and</strong> assessment strategies with<strong>in</strong> bus<strong>in</strong>ess education. The emphasis of the<br />

chapter will be on undergraduate education <strong>in</strong> the UK, although much of the discussion<br />

may also be relevant more widely, <strong>in</strong>clud<strong>in</strong>g to postgraduate education.<br />

DISTINCTIVE ASPECTS OF BUSINESS EDUCATION<br />

In the United K<strong>in</strong>gdom, the Quality Assurance Agency Subject Benchmark Statements<br />

(QAA, 2007a) identify the purpose of general <strong>and</strong> bus<strong>in</strong>ess management programmes as<br />

threefold:<br />

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382<br />

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