Bologna and beyond : a comparative study focused on UK and Spanish accounting education

GONZALEZ-GONZALEZ, Jose Maria, ARQUERO-MONTANO, Jose and HASSALL, Trevor (2009). Bologna and beyond : a comparative study focused on UK and Spanish accounting education. Higher Education in Europe, 34 (1), 113-125.

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Link to published version:: 10.1080/03797720902747082


The Bologna Process is fostering a change in higher education systems in order to attain the objectives of educational convergence, comparability and mobility of students and academics. As a consequence, the structure of degrees, syllabuses, pedagogy and evaluation and assessment systems (for students, teaching staff and programmes) must be revised. The present paper presents a comparative analysis from an accounting education perspective of the educational context in the United Kingdom (UK) and Spain identifying differences in their institutional characteristics, culture, etc. This paper evidences that a comparative analysis of the conditioning factors of the change will be necessary to facilitate any implementation.

Item Type: Article
Research Institute, Centre or Group: Sheffield Business School Research Institute > Finance, Accounting and Business Systems
Identification Number: 10.1080/03797720902747082
Depositing User: Trevor Hassall
Date Deposited: 14 Mar 2016 11:15
Last Modified: 14 Mar 2016 11:19

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