Edinburgh Napier University

  This paper offers a critique of the pre-qualification work experience requirements of accounting students. The analysis draws on literature from post-compulsory education and professional learning to explore and identify important aspects of knowledge and learning in the workplace. It is argued that the ‘functional’ competence-based model is severely limited in its ability to go beyond a one-dimensional box-ticking exercise and should be replaced by a ‘capability’ focused approach. The paper attempts to ‘lift the veil’ on the hidden curriculum of work experience and argues that ‘learning to learn’ through work experience requires to be given a greater profile in preparation for the profession. The paper proposes that new work-based learning approaches offer an opportunity to develop a work-based accounting curriculum which will more effectively identify, apply and develop the knowledge, skills and values required by professional accountants. In particular, a holistic approach to work-based learning is commended using an adaptation of Stephenson’s (2001) ‘capability envelope’. The benefits to trainees and employers will be substantial but not without significant investment and change.