Disruptive Changing Higher Education Ecosystems : Have University Academics Been Gazumped ?

Continual reforms in the Australian Higher Education Sector result in ongoing significant changes to the experiences of the Australian academic. As a result, massification, internationalisation and corporatization form the landscape of academia in Australia. The Australian University Accounting Academic (AUAA) faces ongoing challenges and opportunities within this dynamic academic environment, and this study explores these challenges in relation to teaching themed issues that confront the AUAA. By using a questionnaire and interviews with AUAAs, three themes emerged, being curriculum, teaching workload, and the impact of online teaching. The “ASSET” support framework is developed from these conversations with the AUAA’s to help them become an “asset” to the university during these times of disruptive change instead of allowing the system to “gazump” them.

backgrounds comprising a mix from a broad spectrum of social and economic circumstances (Scown, 2003). The literature shows that massification then is a disruptive change.
Internationalisation was the second of the major "evolutions" impacting on academia, and began in the late 1970s, but burgeoned following the Dawkins Reforms, when Australian universities entered the highly competitive international education market, proactively recruiting overseas students (Sawir, 2013). While internationalisation has also impacted on curriculum (Bell, 2004;Rizvi & Walsh, 1998;Sawir, 2013) and seen an increasing number of academics from overseas (Altbach & Knight, 2007;Hugo, 2008;Welch, 1997).
Corporatisation also grew out of the Dawkins Reforms which emphasised greater financial accountability and efficiencies (Christopher, 2012), and in its simplest form is a "focus on financial management and returns [which] prompts a continual search for revenue growth and profits" (Parker, 2012b, p. 259). While there is a "systemic corporatisation of universities" (Freudenberg & Samarkovski, 2014, p. 30), and "higher education researchers and commentators generally agree that universities have corporatized and commercialised" (Parker, 2011, p. 440), this is not a uniquely Australian occurrence. Corporatisation then is the third disruptive change in the University Accounting teaching sector. From the literature we see the three main factors for disruptive change within the accounting university sector as massification, internationalisation and corporatisation.
These disruptive changes have created confusion and tensions for academics, who are left wondering if their roles are now "teaching, research, to generate revenue or something else?" (Bridgman, 2005, p. 8).
It is within this landscape that the Australian University Accounting Academic (AUAA) has their lived experience. This gap in knowledge of the lived experience leads to the following research question: RQ1: What are the challenges and opportunities facing the Australian University Accounting Academic (AUAA) for teaching in times of disruptive change?

Method
To ensure the AUAA's voice was clear the methodology implemented was a multifaceted approach, using both quantitative (Dainty, 2008) and qualitative methods (Creswell, 2013), also known as Mixed Methods Research (MMR) (Johnson, Onwuegbuzie, & Turner, 2007). MMR has developed into a recognised research design (Creswell & Plano Clark, 2011) and has been used in a number of significant research projects including Sher (2012); (Tashakkori & Teddlie, 2010, p. 2). A total of 162 useable responses were received, a response rate of 20% of the potential 808 AUAA invited, the purpose of the questionnaire was for descriptive and indicative purposes rather than drawing statistical generalizations, is an acceptable level (Jupp, 2013).
The second component of the research involved the identification of a group of 42 potential participants across a range of universities and academic positions. An initial invitation to participate was sent out via individual emails to eight candidates, with new invitations being sent to alternative candidates as invitations were refused or lapsed after two weeks. Ultimately eight participants accepted 14 www.scholink.org/ojs/index.php/fet Frontiers in Education Technology Vol. 4, No. 2, 2021 the invitation to participate in the interviews representing five different Australian universities. The profile of the participants and the universities are shown in Table 2: Participant Characteristics and   Table 3, noting that the size of the university in Table 3 is based on arbitrary criteria determined by the researcher for convenience for defining a university as small, medium or large.  Based on the backdrop of the disruptive changes of massification, internationalisation and corporatisation, participants in the study revealed three teaching related themes; the accounting curriculum (theme 1), workload (theme 2), and online teaching (theme 3). Each of these themes are now explored using both the survey data and the interview results, as shown in the conceptual framework at

Results and Discussion
The AUAAs in the study identified a changing world of accounting will potentially impact the university accounting curriculum. The changes in response to the situation include: • the changing role of accountants and the accounting workforce; • the nature of the accounting profession and the nature of accounting; • the changing preferences of students; • changing graduate attributes.
This study identified that more emphasis was needed on development and use of IT, soft skills and graduates readiness for work as shown in Figure 2. www.scholink.org/ojs/index.php/fet Frontiers in Education Technology Vol. 4, No. 2, 2021 The study noted that the AUAAs themselves indicated a need for the accounting curriculum to include more information technology. From one perspective, the AUAAs indicated that technology needs to be integrated into the curriculum, as follows: AUAAs perceive technology as being an integral element across the various components of the accounting curriculum, for example "Incorporating technology into both management and financial accounting" which provides the accounting student with a degree of familiarity with how technology is used in the accounting workplace.
Another perspective from the AUAAs in the study is that the accounting curriculum needs actual training and development with computers and accounting systems, typically evidenced as follows: More IT and accounting systems courses

More focus on technology training
More computer-based skills development Rather than having technology embedded within units of study in the accounting curriculum, this perspective has discrete units of study and skill development goals that are technology/computer specific. Recognising that accounting graduates will be encountering workplaces that are increasingly using technology in their work processes the AUAAs in the study have indicated in the preceding the need for the accounting curriculum to place more of an emphasis on information technology.
For the purposes of this study, soft skills are defined as "…intra-and inter-personal work skills that facilitate the application of technical skills and knowledge, such as interpersonal skills (e.g., developing rapport) and communication skills" (Kantrowitz, 2005, p. x), including in this working definition critical thinking skills.
A number of interested parties see themselves as stakeholders in the design of university accounting curriculum, including AUAAs, students, employers, universities and the accounting professional bodies.
The AUAAs, when asked to rate a number of different student skills in the questionnaire, primarily voted the following as their top three, indicating a need for "soft skills" to be included in the curricula:  Vol. 4, No. 2, 2021 This was supported by responses in the questionnaire when it asked what changes the AUAAs would like to see in the accounting discipline, with indicative responses including: • Broader range of non-accounting based subjects

• Less emphasis on vocational skills
In the study the AUAAs reported the perception of a need to decrease the emphasis in the accounting curriculum on technical skills, and to balance these with a "broader range of non-accounting subjects".
Other indicative comments included:

Provision of a simple course in logic and ethics
Noting just how prominent this is, as reported previously, around 95% or more of the AUAAs responding to the questionnaire considered very or extremely important the three skills of problem solving, written communication, and critical thinking.
The AUAAs in the study reported their perception of the influence of industry/employers on the accounting curricula as being: Demands for work-ready graduates Industry demands for work-ready graduates There were a small number of AUAAs who indicated a criticism of this:

Curricula too influenced by industry organisations
Industry focusses on applied ability, even if they talk about soft skills However, the primary response suggested more AUAAs support the idea the curricula should better reflect what prospective employers want in potential graduates, and invite their involvement, as evidenced in typical responses to being asked in the questionnaire what changes they would like to see in the accounting discipline: More industry engagement in determining course structure and subject content

More input from industry in curriculum design
Review curriculum to match industry expectations Incorporate more industry involvement The AUAA perceives that employers are seeking graduates who are "work-ready", a term not defined by the AUAAs yet considered critical in the design of accounting curriculum. Accounting courses are regularly accredited as part of the university quality assurance process, to meet the university's overall accreditation requirements as an approved higher education provider. In addition the accounting professional bodies (CPA/CAANZ) offer accreditation of accounting courses which gives advanced standing into the respective professional body membership and graduate programs to accounting graduates from degrees accredited by CPA/CAANZ. There may be other accreditation processes that accounting courses and/or faculties at particular universities are subject to, including more recently the move towards accreditation with the Association to Advance Collegiate Schools of Business (AACSB).
Gaining accreditation requires the satisfaction of criteria, some of which impact the design of the accounting curriculum.
The AUAAs in the study noted the influence of accreditation as a driver of change in the accounting curriculum. They were particularly critical of the accounting professional bodies, as evidenced by: [Would like to see the] removal of accreditation of degree programs by the accounting profession Professional body accreditation is mandatory, but is often self-serving However, a small number of other AUAAs pointed out that the professional bodies have relaxed their requirements and "…haven't been overly prescriptive as far as what they actually want" (a example AUAA response).
Changes AUAAs supported: Ability to get students more work ready (Q24) Make accounting programs more industry relevant (Q24) More industry based education (Q24) Challenges confronting the discipline: Industry demands from work ready graduates (Q25) Teaching has to be more work/industry relevant (Q30) Demands for work ready graduates (Q23) Irrespective of the level of support from the AUAAs for changing curriculum to ensure accounting graduates are more work ready, over 90% of questionnaire respondents indicated (Q22) it is important to encourage industry involvement, and over 72% that relevant industry experience is essential for graduates. The study reported two principal approaches suggested by the AUAAs that the accounting curriculum could assist graduating accounting students to become work ready. The first identified was greater engagement with industry, which included industry direct participation in the education process through visits to/from industry including the provision of opportunities for students to gain experience in the workplace. In particular, the AUAAs identified internships and industry placements as a significant change which they would like implemented. Examples of their comments include: Employers to provide work-integrated learning for students (Q25) More internships and employment assistance (Q25) More student placement in the profession (Q25) Work experience is a good thing (AUAA4) However, the AUAAs noted that there are challenges with providing such opportunities, which include: A lack of willingness by industry to participate in such programs (Q25) Difficulty to find enough placements for students (Q25) Firms and companies not being prepared to offer professional placements/internships (Q25) Some students don't have adequate communication skills for work integrated learning (Q25) Work-life balance was reported as a primary issue facing the discipline ("work life balance issues"-Q23), an example of increased student expectations on the AUAA ("expect staff to be 20 www.scholink.org/ojs/index.php/fet Frontiers in Education Technology Vol. 4, No. 2, 2021 available 24/7"-Q30), a challenge ahead for teaching ("Lack of time"-Q48) and an obstacle to implementing positive changes ("Time constraint"-Q25).
The second of the workload pressures reported by the AUAAs in the study is the competing demands for time within allocated work time. That is, the balance between the traditional academic roles for lecturers and senior lecturers of teaching (40%), research (40%) and administration (20%) (which includes administration, service, community and industry engagement) is perceived as being very difficult to maintain, as noted by AUAA2 that "… probably like everywhere else, there's an ongoing debate and concerns about increasing workloads, just in terms of say class contact time and things like that". Figure 3 summarises the issues related to the theme of workload.

Figure 3. Theme 2-Teaching Workload
Other responses to the questionnaire in relation to this included: Competing demands (Q47) Balancing research, admin., and teaching (Q48) Balancing time-teaching/admin., and research overlap and can implode one another Within the study's questionnaire, Q45 asked participants to indicate how their academic workload is broken down across a year, noting that the total should equal 100%. The results for the average of each component for each academic role is shown in Figure 4,    Pressure to focus on research rather than on teaching (Q23) The pressure felt by AUAAs in the study within the research component of their workload at the expense of teaching is perceived to be a "lack of recognition of teaching" (Q25) and impacts on not just the time available for teaching, but also the quality of teaching (Q23).
The study identified five factors related to the teaching component of the workload model that the AUAAs in the study reported to be pressure points in their teaching workload. The first of the teaching related factors are those activities that involve the administration of teaching, and include activities such as compliance, class preparation, and developing new materials. The AUAAs described this as 23 www.scholink.org/ojs/index.php/fet Vol. 4, No. 2, 2021 being "overburdened with administration" (Q47), and "…we've got too many other demands on our time around teaching-related sort of activities" (AUAA2). Included in these demands is "…an overabundance of compliance required by the university related to teaching tasks" (Q47) and "bureaucracy regarding teaching" (Q24).
However, these compliance related tasks were only part of issue for the AUAAs in the study. The preparation of teaching material was reported as a secondary issue affecting teaching (Q47), with comments such as the following, It was AUAA4, when discussing the time involved with all the time allocated for teaching, used the phrase "…it wasn't teaching, it was the administration of teaching". In discussing the same issue, AUAA5 summed up the feeling of the AUAAs regarding such administration, when they noted, "I don't think the administration around teaching is acknowledged enough".
The second of the teaching related factors identified by the AUAAs in the study is the increased time required with moving to deliver the course in an online/blended format, often in addition to face-to-face classes. The primary issue with this noted by the AUAAs was that online/blended learning delivery requires more resources, most significantly the time of the AUAA.
With over 90% of respondents to the questionnaire noting that the use of online environments has increased over the last five years (Q32), and over 80% indicting staff have increased their use of electronic feedback for assessments (Q33), the pressure for online development is real for the AUAAs in the study. To meet this requires the AUAA to adapt, which includes, More time devoted to developing materials, especially online (Q24) Time to put stuff online takes away from class time (Q47) Finding time to deliver high quality online resources (Q48) 24 www.scholink.org/ojs/index.php/fet Vol. 4, No. 2, 2021 However, the study found that the AUAAs do not perceive that such support and resources are forthcoming, typical of the responses to this are, Expectations for on-line delivery without reasonable resources to achieve (Q48) Drive towards more online learning but with inadequate resources being committed (Q48)

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The move to on-line assessment has increased the time to mark assessment pieces, but no additional marking hours given; you are told you have to do it within the set allowance (Q49) In a more comprehensive response during the interview, AUAA8 reported, I see this blended learning as being a challenge, and not getting a lot of resources and support, to sort of make the change…I think that's a bit of a challenge, talking to other people as well, that to use this blended approach, that they're not getting, they don't have The third teaching related factor creating pressure on the AUAAs teaching workload, as identified by the AUAAs in the study is their view that student demands are increasing (Q30 and 48). A comment from AUAA3 evidences this when they reported, "…certainly students, I think, can be more demanding in some ways". The student demands that impact on the teaching workload for the AUAA were clustered in three groups. The first of these was the demand for more online material, which as noted in the previous section, the AUAAs in the study feel adds to their workload. The second was demanding faster response times from academics to their enquires, for example, Greater student use of email and expected faster teacher response (Q30) Students expect immediate feedback and responses to queries (Q30) …demand from students in terms of responding and the queries and things like that...
The third grouping of student demands impacting teaching workload is the demand for more individualised learning, typified by the following comment in response to Q48 "…high workloads and increasing as a result of the need to provide more individualised learning opportunities".
The origin and impact of these three groups of student demands is noted in the following comment in Q30, "Students have been trained (by broader 'cultural influences') to complain, so their expectation is for less work on their behalf and more work on academics behalf". This extra work described by the AUAAs in the study adds additional pressure to their teaching workload.
The fourth factor that affects the AUAAs in a teaching related way and which creates pressure on the AUAAs teaching workload is the growing size of classes arising from the growth in student numbers not being matched with corresponding growth in staff numbers. The AUAAs in the study clearly reported that class sizes are increasing (Q23, Q47 and Q48), which then have an impact on teaching 25 www.scholink.org/ojs/index.php/fet Vol. 4, No. 2, 2021 load via increased administration related to teaching (e.g., increased marking) and student interactions.

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The response "Larger Classes" or very similar, was an important response to Q23 in the questionnaire asking what the significant issues facing the accounting discipline are. As would be expected, in response to a question asking what changes the AUAAs would like to see in the discipline (Q24) the primary response reported was for smaller or reduced class sizes. The issue is synthesised by AUAA7 who remarked, "…being given increased student numbers without the increased funding", which then puts increased pressure on the teaching load of the AUAA.
The final factor identified that adds to the teaching workload pressure of the AUAA is the actual amount of class contact teaching many AUAAs are required to undertake. In response to questions about the significant issues they see the discipline facing (Q30), changes they would like to see in the discipline (Q24), and challenges ahead to teaching (Q48), an important response from AUAAs in the study was the teaching load they are required to carry. Examples of these include:  Clearly the AUAAs in the study perceive a demand from students for more content and resources to be available online ("…increasing proportion opt for online" Q30).
A major part of the AUAAs resistance to change, also from their perception of insufficient support in adapting to the online environment. Central to this issue was their recognition of needing specialist assistance and training, which was not considered to be available. For example, Online development without any help in pedagogy (Q47) Lack of competent support for online (Q47) More training/support for ever increasing online modes (Q24) Dedicated staff to implement online materials (Q24) The training was a bit lacking (AUAA8) The lack of support, training and resources available to the AUAAs for what they perceive to be the inevitable transition to the online environment is of concern to them. It is the third of the issues that are part of the teaching-related theme, following on from curriculum issues and teaching workload issues.
The AUAAs in the study also reported some potential difficulties with the change process, including a resistance or inability to change and having the requisite skills and support to adapt. Responding to the questionnaire asking about obstacles to implementing changes into the discipline (Q25), the AUAAs noted resistance to change as an issue, typical responses included:

Conclusion and Recommendations
The objective of this research was to compile and reveal issues facing the AUAA, to specifically answer RQ1: What are the challenges and opportunities facing the Australian University Accounting Academic (AUAA) for teaching in times of disruptive change? Table 4 is a summary of those issues as revealed by the AUAAs. 1) Universities need to restructure the amount of general administration that current AUAA's are harnessed with, and provide Administrative support to relieve the current administrative burden to allow for time to prepare teaching materials and complete research, rather than waste time on administration that could be completed by a less qualified staff member.
2) University administrations provide additional Support in terms of resources to the AUAA to assist in the large class sizes. Such assistance may take the form of employing people to help with the marking and more administrative tasks.
3) The AUAA demonstrably share their Skills and passion for accounting to students.
The most critical element of an accounting students' classroom experience is the attitude and skill of the AUAA (Russell, Kulesza, Albrecht, & Sack, 2000), and that where accounting students have a positive experience, they will engage more (Jackling & Calero, 2006).
www.scholink.org/ojs/index.php/fet Frontiers in Education Technology Vol. 4, No. 2, 2021 4) The AUAA make ongoing efforts to effectively Engage with students, including visual aids, alternate media modes, other voices (e.g., YouTube) and in shorter and more focussed content "chunks". 5) University administration be required to invest in Training resources to facilitate the AUAA improving and adapting their teaching, particularly in the online environment.
Resourcing AUAAs to create quality teaching will increase the prospect of students, as consumer seeking a quality learning experience, being attracted to the particular university.
These recommendations can be used to create the acronym ASSET to create a framework, which can be used as a model to support the AUAA in times of disruptive changes for continuously improving the teaching experience for accounting academics. The recommendations should also be used to increase the engagement for students in the Accounting teaching environment, hopefully making sure that instead of AUAA feeling "gazumped", they feel supported enough to close the deal, and make the classroom environment conducive to learning for all. Figure 6 summarises the current changes in Accounting Education, and summarises the three challenges of teaching amongst this time of disruptive change, and the recommendations put forward to assist the AUAA to cope in such times of this disruptive change.

Figure 6. Summary of Teaching Challenges and Recommendations
In reviewing the lived experience of the AUAA, the following comment from AUAA2 summarises well the values, issues and outlook of the AUAAs in this study: