Is all really well at ACCA?
(by Phil Baty,
Times Higher Education Supplement, 3rd September 1999, p. 6)
Claims by professional accountancy body the accountancy body the Association
of Chartered Certified Accountants that it “protects the public interest
by pro-moting and maintaining the highest stand-ards of professional competence
and conduct” are wearing thin among many of its 150,000 students and 66,000
fee-paying members.
ACCA appointed Hull University senior lecturer Moyra Kedslie as its
deputy presi-dent this summer, just over a year after she resigned as head
of Hull’s School of Account-ing, Business and Finance. Her resignation
from Hull came during an internal report into a management “crisis” at
the school. The report recommended an essential move towards “more open,
inclusive management”.
It recommended that management should be reformed to “ensure there is
full disclosure of information about school resources and their management
and that those responsi-ble for managing the school are fully accountable
to its members.” Dr Kedslie’s obsession with “income generating”, the report
said, “has dominated planning and policy formulation. …. to the detriment
of proper and careful consideration of its longer-term academic aims and
objectives... Furthermore, we are far from convinced that all the income-generating
activities in which the school has become engaged represent the best use
of the school's or university's resources.” Dr Kedslie was out of the country
this week, but ACCA chief executive Anthea Rose said the council was “fully
behind” her and was “fully aware of her position at Hull”. Ms Rose also
pointed out that at the time of Dr Kedslie’s departure, Hull praised her
“enthusiasm and commitment”. Dr Kedslie’s appointment is not the only controversy
facing ACCA.
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This week, leading academics and practi-tioners accused ACCA of “completely
under-mining accountancy education”, with a deal to offer “instant” degrees
in association with Oxford Brookes University. The deal allows students
sitting ACCA’s vocational qualifications to pick up a Brookes account-ing
BSc part-way through their course with no additional work. A lobby group
of accountancy academics and practitioners, the Association of Accountancy
and Busi-ness Affairs, has condemned the partner-ship as “a cynical marketing
ploy” and a “two-for-the-price-of-one qualification”. Simon Williams, Brookes
‘s business school head, said the university will keep close control of
curriculum design and qual-ity assurance of the ACCA courses and would
ensure the course, to be run from next year, will be “equivalent to a degree”.
ACCA’s Ms Rose said she thought the deal was “the best thing since sliced
bread” and was based on “rigorous assessment”. She said: “It will open
up the university world to much bigger groups of students who would otherwise
not have the opportunities. The academic world can be a bit conservative.”
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In May, ACCA’s council sacked its incom-ing president, Ray Gardiner,
on the day he was due to take office. Mr. Gardiner said at the time he
was pushed out because he had questioned ACCA’s corporate governance, and
a council member resigned in protest at his treatment. Ms Rose confirmed
Mr. Gardiner had been subject to a vote of no confidence. She said: “It
was an issue of cor-porate governance and it was the right thing to do
in the public interest.”
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In July 1997, ACCA privately admitted that one of its examiners had
plagiarised old exam papers of the Malaysian Association of Certified Public
Accountants, in breach of his contract. He was quickly sacked.
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ACCA’s dissident members have accused it of wasteful spending on foreign
trips for partners of council members. Ms Rose said foreign trips for spouses
were “normal prac-tice” for an organisation with members from 140 countries.
She said: “We are a public body in the public eye and we are no different
to other major organisations.”