Adult Learning in a Master's Program in Accounting and Auditing - key challenges and employer-university cooperation to enhance learning

Abstract

The purpose of this paper is to conduct an analysis of the newly started Master’s program in accounting and auditing (NMRR) at the University of South-Eastern Norway (USN) to identify challenges to students’ learning, discuss these and then present possible solutions to the challenges. Data is collected in interviews with USN partner firms. We build on experiential learning theory (Jarvis, 2002; Kolb, 1984; Muller, 2015), as well as adult learning theory (Knowles, 1984; Knowles et al., 2015). We identify several challenges to adult learning related to the learning/professional context, the partner firms, and the students. Addressing these challenges, we suggest changes in learning activities emphasizing more focus on confidentiality issues and reflective practice. The paper contributes to a better understanding of challenges related to experiential learning and reflective practice and demonstrates how partner firms and the university together can contribute to the students’ experiential learning in the setting of adult learning in accounting and auditing in the Nordic countries.