A road towards enhanced corporate governance: (Re)Conceptualizing the accounting profession through an integrated educational framework

The market in which accounting professionals currently operate is becoming increasingly complex. Global demands, increased technology and a rapidly evolving business environment with new forms of value creation have caused increased pressure on accounting professionals to provide a broader service encompassing an progressively diverse range of stakeholders. Such a changing, complex and integrated environment demands a holistic conceptualization of the accounting profession. In order to develop an integrated perspective, accounting higher education programs need to be designed in a way that focuses on the developmental process of a professional accountant, within adopted pedagogical frameworks. By placing an emphasis on what it means to become an accounting professional and an acceptance that this is a transitional process that requires critical development and attention is more likely to result in the creation of a "learned profession', like that of law, medicine or engineering.