Australian tertiary accounting education relies on a variety of accreditation processes to develop, manage and assure the learning outcomes of students. This research focuses on the impact of professional accounting body accreditation on Australian higher education providers (HEPs). It explores the process and rigour with which HEPs utilise the objectives and standards within this accreditation process to evaluate and improve their degree programs. This research uses interview data with HEP staff who have led accreditation processes of bachelor‐level accounting degrees. Data were analysed using a narrative framework to establish a range of discourses that explore the engagement of HEPs with: the process; the level of trust HEP staff have in the process; and the processes’ benefits. This research demonstrates that the current accreditation process does not achieve its stated outcomes and is unable to improve the alignment of student learning with professional expectations. Professional body accreditation fails to achieve its objectives because HEPs consider accreditation to be a ‘tick‐box’ process without consequence and are mistrustful of the veracity of several aspects within the process. Building on these findings, this research provides insights into the challenges associated with accreditation and explores how a previously impactful accreditation process has become largely inconsequential.

中文翻译：

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没有影响的认证：澳大利亚专业会计机构的认证案例

澳大利亚的第三级会计教育依靠各种认证程序来发展，管理和确保学生的学习成果。这项研究的重点是专业会计机构认证对澳大利亚高等教育提供者（HEP）的影响。它探索了HEP在此认证过程中利用目标和标准来评估和改进其学位课程的过程和严格性。本研究使用对领导学士学位课程的认证过程的HEP员工的访谈数据。使用叙述性框架对数据进行分析，以建立一系列探讨HEP与以下方面互动的论述：HEP员工在此过程中的信任程度；以及流程的好处。这项研究表明，当前的认证过程无法实现其既定的成果，并且无法改善学生学习与专业期望的契合度。专业团体认证未能实现其目标，因为HEP认为认证是一个“滴答作响”的过程，没有任何后果，并且对该过程中各个方面的准确性都不信任。基于这些发现，本研究提供了与认证相关的挑战的见解，并探讨了以前具有影响力的认证流程在很大程度上变得无关紧要。专业团体认证未能实现其目标，因为HEP认为认证是一个“滴答作响”的过程，没有任何后果，并且对该过程中各个方面的准确性都不信任。基于这些发现，本研究提供了与认证相关的挑战的见解，并探讨了以前具有影响力的认证流程在很大程度上变得无关紧要。专业团体认证未能实现其目标，因为HEP认为认证是一个“滴答作响”的过程，没有任何后果，并且对该过程中各个方面的准确性都不信任。基于这些发现，本研究提供了与认证相关的挑战的见解，并探讨了以前具有影响力的认证流程在很大程度上变得无关紧要。