Thursday 23 January 2020

Developing Accountants for more Creative Futures

Alessandro Ghio (Monash University)
Thomas Kern (The Accountability Institute)
Nick McGuigan (Monash University | The Accountability Institute)

How can we foster a socially progressive accounting that is based on human-centered design? Can we radically and openly discard the ‘Accounting as Art or Science’ debate, and transition towards explicitly addressing accounting as a social construct? A social construct that we feel needs reorganising, reinterpreting, reworking and repackaging for a dramatically changing world.

We have been thinking about the future of the world, of human organising and of doing business. We have been thinking a lot about governance and accountability of a changing world. How best to facilitate the future learning of accounting? What accounting really means in such social contexts? We began to question current economic principles, systems and the assumptions underpinning them. Is up the only way? Is growth the only measure of success? How is accounting and its language entangled up in all this? These conversations led to the laying of an alternative path, reinvigorating accounting education, by adopting a more humanistic approach to accounting.

The course ‘Global Issues in Accounting’ was thus designed and created as a type of experiment exploring the intersections of accounting, art, society and futures, integrating within a cohesive ecological narrative.  This undergraduate course taught in the last year of studies at Monash University in Melbourne (Australia) envisions a space for students to explore their lived experience, contextualise this and create their own unique understanding of accounting. Educators and students work collaboratively and creatively to interrogate accounting frameworks, accountability and conscious leadership. Students do this across three different contexts, the individual, the profession, and society. This has enabled them to see more than accounting’s technical aspects, and to explore how accounting fits into the world around them.

We based our course design on the principles of Constructivist Developmental Pedagogy developed by Marcia Baxter-Magolda at the University of Ohio. This approach is based on three decades of empirical work investigating epistemological understanding of her students. Constructivist Developmental Pedagogy promotes an active involvement in the process of sensemaking and knowledge creation. Baxter-Magolda believes that the three elements necessary for effective learning are:
  1. A validation of students as knowers, acknowledging students have prior understandings and experience;
  2. Learning needs to be situated within the lived experience of students;
  3. Learning is seen as a mutual construction of meaning between students and educators.
So in actively thinking and designing our learning experiences for students the teaching team constantly hold these principles in mind and actively search for engaging ways in which to explore material in this way jointly with our students.

In this context, we draw on humanities and the natural sciences to provoke and induce student imagination and to continuously challenge the role of accounting in society.

We draw on permaculture[1] design principles to investigate a systems approach to accounting. Students have the opportunity to explore a permaculture garden, where they are introduced to the permaculture ethics and design principles. Students explore a natural ecosystem through a permaculture lens, and subsequently contrast this against the human design system of accounting and its business context. In doing so, they start to see how such design principles could inform the organising of business and new forms of governance.

Figure 1. Permaculture garden site visit and discussion

To further prepare students for a complex and changing professional environment, we use context-specific case-study design, where students explore the role of accounting within the Australian refugee crisis as a part of their in-semester assessment. Students analyse and evaluate the financial statements of BroadSpectrum (the organisation responsible for Australia’s offshore detention centres). Students then view ‘Chasing Asylum’, a documentary exposing Australia’s offshore detention policies. This is instrumental to reflect on what they have seen and compare this to their financial analysis. They then bring together their learning across both activities, with their exploration of theoretical accounting viewpoints discussed in seminars, to critically question whether - “current business is immoral?” This encourages our students to think widely about the context in which accounting operates, where students see heightened relevance in accounting assessments.

Further provocation towards ethical reasoning and social, environmental impacts, is achieved through the use of a creative design method of ‘futuring’. Developed and actively trialled by Johan Galtung in the context of peace development, this creative design approach draws heavily on constructivist principles to enact positive ways of solving complex problems. Being placed in the year 2039 our students are asked to reflect back on their relationship to accounting in 2019, students then brainstorm key structural and behavioural forces of change that are and will continue to affect society in the future. By choosing two of these forces of change they then create a quadrant which affords them the opportunity to populate four different accounting futures. These in turn are evaluated by students and presented amongst their peers. Students leave the room empowered and more prepared for an undetermined future:
“During the discussion, we formed constructive arguments that brought a different understanding to what Accounting is and will be in the future. I felt that we were encouraged to think out the box and provide our own opinions towards the task. Very rarely are we required to express our thoughts in a more mature manner. This unit has enabled me to think out of the box, a very important element.” 
Figure 2. Students collaborating to create unboxing videos

Finally, we make use of artistic ways of thinking and doing to develop an activity that asks students to discuss the idea of becoming a professional. To stimulate students’ imagination, we employ the use of unboxing videos, finding recent popularity on YouTube. Unboxing videos are advertisements of new products where individuals unbox new products they receive, or they are used by celebrities to sponsor products. Students are usually familiar with such videos and associate them with today’s consumerism. We ask students to create their own type of unboxing video that addresses the question ‘What role should accountants have in today’s society?’ We provide various material, e.g. play-doh, children’s toys, chalk, coloured paper to invite students to think about the accounting profession with objects not usually associated with accounting. In their one-minute video, students express their creativity. Examples of videos developed include future-oriented accountants that make use of new forms of technology, accountants problematising the integration of non-financial matters, and accountants as part of wider eco-systems. We watch the videos together so students can explore their peers’ views of the accountants’ role in society and stimulate follow-up debate and discussion. 

Figure 3. Futuring seminars, depicting student engagement and future mapping 

‘Global Issues in Accounting’ was awarded a 2019 Ideas worth Teaching Award by The Aspen Institute in New York. This award honours educators and universities which are redefining business education by providing learning experiences that equip managers of tomorrow with the context, skills and decision-making capabilities needed to lead in an increasingly complex business environment.

By creating transformative learning experiences that ask students to transform their own world, this course provides the space for students to grow as professionals, active members of society. Students actively position accounting within its broader social context, develop skills associated with holistic and integrated thinking, complex decision-making, creative brainstorming and sensemaking required to engage in a complex and rapidly changing profession and society.

[1] Permaculture, standing for permanent agriculture, was developed by Bill Mollison and David Holmgren in Australia during the 1970s. Permaculture is a human design system derived from indigenous community practices from around the world and comprises of 3 ethics and 12 design principles. These can in turn be used by humans to design self-sustaining ways of living.  


33 comments:

  1. thanks for such a beautiful post! i really appreciate your skills
    We, at the Accounts NextGen, are the experts in Individual Tax Return Melbourne. So, what are you waiting for? Let us take all those pains and pressures for you and let you free to do something valuable for yourself or your business. this is the financial year ending time are you looking for accountant for your business or personal accountant so contact us Accounts NextGen is all in one platform for all financial services.
    Tax Return Melbourne | Accountant Melbourne | Tax Accountant Melbourne | Accountaning Internship Program | Home Loan Melbourne | Accounting Training

    ReplyDelete
  2. You have shared good pos with us.thanks for sharing.
    Accountants in London

    ReplyDelete
  3. Accounts NextGen is one of the Accounting leading organization in Melbourne, Australia. Accounts NextGen giving a magnificent bookkeeping administration. on the off chance that you are searching for Accountants in Melbourne
    for your business or individual assessment discount and document your government form. So you don't ponder it. Since we are giving you an online choice to fill your expense form and boost your duty discount only just inside 7 days ensured. Simply goto accounts nextgen site, and snap-on book an arrangement and select your administration and accounting specialist and select your appropriate time allotment, and blast your arrangement is reserved with a specialist charge operator. After this you don't consider your assessment form and discount, our master group will illuminate your all inquiries and give you a greatest expense discount. We have an enrolled charge bookkeeper in Melbourne they are affirmed and master in our work. in the event that you have any questions don't hesitate to get in touch with us (03) 9015-8540.

    http://www.accountsnextgen.com.au

    ReplyDelete
  4. Buying a new home is exciting and there are a lot of people who are doing it. But you can never have a home of yours without a home loan. Considering the best option for your home is a tough task. We have a team of the best home loan brokers to help you in this matter. Once you go to the official website Accounts NextGen and browse the home loan Melbourne section, you can find the best deal in Melbourne.

    ReplyDelete
  5. Now choose the right mortgage option that is best for you with clark finance group. We are here to help you in your difficult time by arranging finances for you. if you looking for the best loan deals at best interest in melbourne. then feel free to contact us. we are just one call away Visit our website for more information https://clarkfinancegroup.com.au/

    ReplyDelete
  6. Is your Australian small business GST-registered? If this is the case, you must file your BAS online tax return as soon as possible! Many small companies still find it difficult to file their BAS online tax return. The Australian Taxation Office, on the other hand, is going to great lengths to make the process as painless as possible. So, as an Australian small business owner, the last thing you would like to see is your future BAS due date. In light of this, here are some key tips to keep in mind when you prepare your Business Activity Statement.

    ReplyDelete
  7. Nice blog! I read your article. I really like all the points that you mentioned are interesting and helpful. Thank you for sharing this blog.

    best mortgage broker Melbourne

    ReplyDelete
  8. Begin your accounting career as a professional bookkeeper, tax agent course online australia
    , payroll officer. TPB approved BAS Agent course included.
    Read More : https://www.heededucation.com.au/accounting-courses/

    ReplyDelete
  9. Passion the site-- extremely user friendly and lots to see!. CPA in south Florida

    ReplyDelete
  10. You have astonishing information at this point.. Need more on. CPA in Coral Springs FL

    ReplyDelete
  11. Bookkeeping that is accurate and up to date is the basic foundation of any successful small business. A small business bookkeeper Melbourne will aid to set up a framework for business, decide on a strategy, and keep track of specific details. Bookkeeping is an essential component of business finances and can have an impact on the growth and success of small businesses. It encompasses a wide range of responsibilities, from basic data entry in a software platform to collaborating with certified public accountants, and serves as the foundation of accounting and financial processes.

    ReplyDelete
  12. Wow, thanks for the tips! Enjoyed reading this post. You’re doing a great job, Keep it up.

    Accountants for Small Businesses

    Xero Bookkeeper

    Online Accounting and Bookkeeping Services

    ReplyDelete
  13. Informative and creative article.
    Appreciate your thoughts.
    Thanks for sharing...
    accountant Dubai

    ReplyDelete
  14. Xero bookkeepers & accountants & what every business longs for their fast growing business. If you want Xero bookkeeping, contact Outbooks.

    ReplyDelete
  15. Good post and very helpful
    keep writing
    also if anyone looking online accounting service , visit us with our various service.
    Contact us bookkeeping services near me
    Contact us bookkeeping accounting

    ReplyDelete
  16. Accounting courses cover a huge range of skills and career possibilities – whether you’re looking to get into the workforce, move up in your company, change career paths or start your own business as a ‘numbers expert’.

    ReplyDelete
  17. Amazing blog post thanks for sharing! Visit us with our relevant services. www.businessfinancialgroup.biz

    ReplyDelete
  18. An excellent pattern to say your words. Please also visit my site and let me know what you think about my opinions. We have a team of accountants helping individuals, Limited companies, Sole Traders, Small businesses, Contractors or Start-Up. Please visit for more information.

    Accountants Sutton
    tax accountants Sutton

    ReplyDelete
  19. Excellent post. Thanks for sharing such great and helpful info with us. Keep it up. I appreciate this informative post. Want to know about QuickBooks Visit here.
    QuickBooks Tool Hub Customer Services

    ReplyDelete
  20. This is my first time i visit here. I found so many interesting stuff in your blog especially its discussion. From the tons of comments on your articles, I guess I am not the only one having all the enjoyment. Visit now to get accountancy services near me

    ReplyDelete
  21. Hi! I'm new to here. I really in to your blog and intresting to learn more.
    Bookkeeping Services In Chennai

    ReplyDelete
  22. By promoting a culture of continuous learning and adaptability, accountants can evolve alongside the dynamic business landscape, contributing to a more innovative and agile financial environment.
    Accounting Services in New
    York

    ReplyDelete
  23. very informative who start working in accountant or studying ... please follow this blog
    Need help with your accounting? Our outsourced accounting firm offers expert services to businesses of all sizes. Contact us today for a consultation.

    ReplyDelete
  24. Your blog post provides valuable insights and practical guidance on a variety of accounting topics. Thank you for sharing your knowledge and expertise with others. ethical standards accounting

    ReplyDelete
  25. Bookkeeping services are a valuable asset for businesses of all sizes. They can help you track your income and expenses, generate financial reports, and ensure that you are compliant with tax regulations. There are many different types of bookkeeping services available, so it is important to choose one that is right for your needs.

    ReplyDelete
  26. Beyond mere number-crunching, accounting and bookkeeping services in UAE empower businesses to make informed decisions.

    ReplyDelete
  27. Wenn Sie nach den besten Vitaminen gegen Haarausfall suchen, kaufen Sie bei https://naturalie.de/ ein. Hier erhalten Sie alle natürlichen Produkte und Nahrungsergänzungsmittel zu den besten Preisen.

    ReplyDelete