Counting the cost, reconciling the benefits: understanding employer investment in Higher Apprenticeships in accounting

Autor: Lynn Gambin, Terence Hogarth
Rok vydání: 2016
Předmět:
Zdroj: Accounting Education. 25:502-518
ISSN: 1468-4489
0963-9284
DOI: 10.1080/09639284.2016.1218779
Popis: Lack of progression to higher education amongst those who complete an Advanced Apprenticeship in England and the country’s need for higher level skills led to the introduction of Higher Apprenticeships in 2009. Whilst Higher Apprenticeships would be expected to facilitate learner progression, the volume of these has remained low. In this paper, the example of accountancy training illustrates that Higher Apprenticeships are typically introduced into a crowded qualification landscape where they likely replace or subsume existing vocational qualifications. Based on employer case studies, the paper explores the factors employers consider when deciding to invest in this form of training and finds that the net costs of training are central. Higher Apprenticeships often simply substitute for other previously used modes of accountancy training, providing the same core qualification but there are some added benefits of the Apprenticeship including widening the employers’ recruitment pool for accounting tec...
Databáze: OpenAIRE
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