A wolf in sheep's clothing? Teaching by objectives in accounting in higher education

This paper appraises the specification of objectives in the teaching of accounting within higher education. A history of objectives is given, showing the origins of the objectives' movement within a training rather than an educational environment, and later usage within further, vocational and professional education. Objectives are defined and their relationship with other parts of the educational design process is considered. The application and appropriateness of objectives within higher education is discussed and it is questioned whether objectives are compatible with this level of education. The paper discusses educational theory within the specific context of accounting at higher education level concludes that any further moves towards an objectives-based approach to teaching within accounting in higher education should be treated with caution as the nature of higher education risks being undermined.