Managing Accounting Education During COVID-19: Institutional Pressures, Assessment Governance, and the Future Role of Accountants (Published)
This paper examines how COVID-19 reshaped accounting education in UK higher education institutions in response to government policies. It identifies three phases: initial normalisation, balancing short- and long-term perspectives, and implications for the future role of accountants. Drawing on institutional theory and sensemaking, the study analyses how universities, educators, and professional accounting bodies interpreted and responded to disruption. A case study of three post-1992 universities in Northwest England highlights changes in lecture delivery, student management, and, in particular, assessment design under lockdown and accreditation constraints. Findings reveal uncertainty within the discipline as stakeholders negotiated continuity and standards. Technical competencies were prioritised, while social skill development received less attention. Pressures from New Public Management, professional body requirements, and institutional policies reinforced a focus on efficiency, face-to-face delivery, and technical training, limiting opportunities for broader skill development during the shift to online learning.
Keywords: COVID-19, Higher Education, New Public Management (NPM), Sensemaking