2009 International Conference on Engineering Education (lCEED 2009), December 7-8, 2009, Kuala Lumpur, Malaysia

Reengineering the Engineering Education: The Need for Management and Accounting Courses

Zuraidah Mohd Sanusi Accounting Research Institute (ARI)

Universiti Teknologi MARA Level 12, Menara SAAS, 40450 Shah Alam MALAYSIA

zuraidahms@salam.uitm.edu.my

Abstract-Many technically-based professionals such as engineers

and other technical managers would often feel inadequately equipped in their understanding of certain important management and accounting. Such knowledge can be crucial when one is called upon to financially justify engineering-based projects, request funding, or effectively develop, manage or

influence departmental budgets. In an effort to enhance the

financial literacy of engineering students, this paper examines 97 undergraduate engineering programs from fifty universities globally. Specifically the paper evaluates the inclusion of management and accounting courses in the programs and it was found that the percentage is currently very low. Moving forward, this paper proposes options available to engineering departments and faculties on how best they can integrate management and accounting knowledge into their curriculum.

Keywords-engineering curriculum; engineering education; reengineering of curriculum, ItUlrket-based engineering; engineering reform

I. INTRODUCTION

The 21 st century sees a lot of calls for educational reforms. Davis [1] for example, posits that there is a need for entrepreneurship, team projects and business skills for engineering students. With continuous rapid change of technology and the internet the world has become highly "borderless". As such, the work market is no longer limited to one's own country. Due to high competition all around the world and global market of working careers, future engineers need to have multi-skills. Hence, it is no longer sufficient to focus only on technical knowledge. The curriculum of technical courses must be integrated with other non­engineering papers such as management and accounting. The concept behind the integration of management and accounting education in engineering curricula is that every student needs to have an understanding of costing, planning and marketing issues that affect our lives. The objective of this paper therefore is to highlight the need for the inclusion of management and accounting education into the education of engineers in order to raise awareness on management issues at an early stage in their careers.

978-1-4244-4844-9/09/$25.00 ©2009 IEEE 203

Normah Haji Omar Accounting Research Institute (ARI)

Universiti Teknologi MARA Level 12, Menara SAAS, 40450 Shah Alam MALAYSIA

normah645@salam.uitm.edu.my

II. WHY SHOULD ENGINEERING STUDENTS BE EXPOSED TO

MANAGEMENT AND ACCOUNTING EDUCATION?

Ashford [2] is of the views that academicians and professionals are committed in sustaining the development of the curriculum and the restructuring of research of the engineering-focused programs. The need for sustaining engineering is important because engineering drives the industries with the implementation of scientific and knowledge advancement. D'Netto and Sohal [3] further noted that during the past two decades alone, significant changes have occurred in response to new engineering technologies. There has been an increasing emphasis on cost, quality, flexibility, delivery, service and innovation on engineers. Rompelman [4] opines that the focus of objectives of engineering education has evolved from knowledge to skills.

There are many calls for additional knowledge in management and accounting. Emiliani [5] for example states that the "engineering education is also in need of improvement, particularly with regards to human factors such as organizational behavior, leadership, and supply chain, it does offer some useful ideas for improving management education". The concept behind the integration of management and accounting education in engineering curricula is that every student needs to have an understanding of costing, planning and marketing issues that affect our lives.

Engineering students need to learn how to integrate information from different fields, innovative, communicate ideas, make design trade-offs and deal with complex systems. A good engineering education system is aimed at the formation of good engineers. This education process is a transformation of students to engineers as shown in Figure 1. The input and output process of transformation must be based on a clear objective by the university using the actively acquired vision of the graduates themselves, the future employees of these graduates (industry) and the society as a whole [2].

2009 International Conference on Engineering Education (ICEED 2009), December 7-8, 2009, Kuala Lumpur, Malaysia

student ___ Engineering education

engineer ___

J FIgure I. EducatIOn as a 'process of human transformation' (Source: [4])

Working in a complex and changing environment confronts engineers to more demanding challenges. Becker [6] hypothesized that engineers need to have additional skills because the image of the technical specialist developing perfect solutions in a kind of 'ivory tower' is not possible anymore. Figure 2 suggests certain additional management related skills that engineers must have other than the work­related skills. The skills are more related towards commitment, teamwork, planning, leadership and self­development.

Work-related skills • Management of knowledgellT • Flexibility in adapting to change • Focus on results and client needs • Focus on international opportunities • Dedication to life-long learning • Systematic and logical approach • Ability to communicate • CommerciaVfinancial knowledge/expertise • Application of relevant

knowledge/expertise • Curiosity, creativity, cross-border thinking • Good command of business English • Ability to work in teams

1/ MANAGEMENT RELATED SKILLS � • Providing leadership and vision • Commitment to ethical and social

responsibilities • Commitment to principles of

sustainability • Leadership/motivation of people • Management of projects/events • Team building skills;

multidisciplinary/cultural • Management of self/time • Convincing communication, verbal

and written • Learning, developing and

� imorovin!! / . .

FIgure 2. AddItional skIlls expected of engmeers . Source: [6]

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In a study by Grinols [7], he noted that there are several alternatives of exposing engineering students to management and accounting education. Figure 3, depicts that the integration of these courses can either be done to their undergraduate curriculum or post-graduate courses. For example, in the United States, the Faculty of Business at the University of Baylor, Texas, offers three courses recently to the engineering students, i.e., Innovation and Change Management, Technology Entrepreneurship and Global Business Communication courses. The courses require student teams to take on innovative company projects that involve emerging technologies and ultimately to report their results and recommendations to company executives via team presentations and detailed reports. Notice that through this "on-the-job" process, the students are exposed to important concepts of "teamwork", "innovation", ''technologies'', "communication" and "entrepreneurship"

With the current structure of engineering curriculum in most universities, the second option (postgraduate) are in high demand. Many of the Master of Business Administration (MBA) students are from engineering background. However, the MBA is a costly training consisting of a tightly packed business-related programme with case studies and not many undergraduates would have the chance to join the programme. In the second option, engineers may enroll into the continuing professional development (CPD).Almost all professional programmes require their member to enroll into the CPD. According to Chivers [8] the phenomenon of qualified professional seeking further qualifications via formal and substantial study programmes are raising. Figures 3 and 4 compares how the integration of management and accounting courses can be made at undergraduate and post-graduate levels.

UNDERGRADUATES • Separate courses for management and

accounting as additional papers. • Integrate the management and accounting

issues to the relevant engineering or core courses.

Figure 3. Alternative of exposing students at undergraduate level

POSTGRADUATE • Enroll to the Master of Business

Administration • Initiate a Master in Financial Engineering

programme • Sign up for the management and

accounting courses for their continuing professional development (CPD)

Figure 4. Alternative of exposing students at post-graduate level

2009 International Conference on Engineering Education (ICEED 2009), December 7-8, 2009, Kuala Lumpur, Malaysia

III. SAMPLING AND DATA COLLECTION

For the purpose of data collection for this study, the engineering education curriculum was reviewed either through the university/faculty websites or other reliable sources. Fifty universities that offered engineering programs were selected based on a convenient sampling. From the fifty universities selected, ninety seven (97) various engineering programs were offered at the undergraduate level. As the study is more inclined towards the Malaysian education system, forty per cent of samples comprised of Malaysian universities. The curriculum was nevertheless compared with other global universities. Table 1 summarizes the countries reflected by the samples.

TABLE!. SAMPLED UNIVERSITIES FROM 12 COUNTRIES

No Country No of No of Eng University programs

I Malaysia 20 64

2 Indonesia 2 2

3 Singapore 2 2

4 Australia 3 6

5 New Zealand I I 6 South Africa I I 7 North Africa 2 2

8 Europe 5 5

9 USA 9 9

10 China 2 2

II Japan I I 12 India 2 2

TOTAL 50 97

In tandem with the objective of this paper, the study examines the number of total courses offered for each of the engineering program. Further, the number of management and accounting-related papers offered for the programs were identified. In some cases where the total courses or management/accounting-based courses offered are not disclosed, no further analysis would be made on that curriculum.

IV. ANALYSIS

The twelve Malaysian public universities that offer engineering programs are listed as per Table 2. Notice that both Universiti Teknologi Malaysia (UTM) and Universiti Putra Malaysia (UPM) have the highest number with seven programmes being offered at the undergraduate level. This is followed closely by Universiti Malaya (6), Universiti Malaysia Sarawak (4), Universiti Kebangsaan Malaysia (4),Universiti Teknologi MARA (4). Universiti Tun Hussein Onn (3). The remaining five other public universities are offering one engineering program each.

For total number of courses offered, not all of the universities disclosed this information. However it can be seen that from those who do disclosed, the total number of courses offered for the program varies between 29 to 58 courses. Only UPM and UiTM are offering management and

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accounting-based courses where they respectively represent between 2.0 to 2.7 percent of the total curriculum.

TABLE II. ENGINEERING PROGRAMS AT MALAYSIAN PUBLIC

UNIVERSITIES

No University No of Total No of 0/0 En� Pro� Courses M�t/ACC

I UTM 7 45-58 None 0

2 UTHM 3 NA NA NA 3 UM 6 29-50 None 0

4 UTMM I NA NA NA 5 UMP I NA NA NA 6 UNIMAP I NA NA NA 7 UMS I NA NA NA 8 UNIMAS 4 NA NA NA 9 UIA I NA NA NA 10 UKM 4 NA NA NA II UiTM 4 37-51 I 2.08

12 UPM 7 47-53 5 2- 2.27

The engineering curriculum of eight private Malaysian universities were reviewed. Though USCI that offers six engineering programs is including six management and accounting courses, the percentage is still relatively low, implicating poor curriculum integration. Table 3 explores.

TABLE III. ENGINEERING PROGRAMS AT MALAYSIAN PRIVATE

UNIVERSITIES

No Univ No of Total No of 0/0 Eng Course Mgt/Acc Proe s

I AIMST 4 40 NA NA 2 KLUIC 2 51-53 I 1.89

3 MSU I NA NA NA 4 Taylors 3 43-49 NA NA 5 UNISEL 5 53-57 None 0

6 UNITEN 4 37-49 I 2.04

7 USCI 6 47-61 6 1.6-

2.13

8 UNIKL I 46 NA NA Total 26

The Malaysian engineering curriculum is compared with other global Asian, Australian and New Zealand universities. Table 4 depicts the results. With the exception of University of Melbourne, Australia, these universities do not give that much focus to management and accounting-related courses.

No

I 2 3

4

5

6

7

8

9

10

II

12

TABLE IV. ENGINEERING COMPONENTS OF OTHER ASIAN &

AUSTRALIAN UNIVERSITIES

University No of Total No of % En2 Pr02 Courses M2t/ACC

ANU I 32 None 0

DEAKIN 4 45-50 None 0

U ofTokyo I 50 None 0

NUS I 52 None 0

TSINGHUA I 47 NA NA NTUS I 50 None 0

HKTSU I 45 None 0

U ofHK I 54 None 0

U. Melbourne I 37 I 2.70

liT Bombay I 50 None 0

U of Auckland I 31 None 0

Bandung IT I 40 None 0

2009 International Conference on Engineering Education (ICEED 2009), December 7-8, 2009, Kuala Lumpur, Malaysia

The result of this analysis implicates that overall, less than one percent of the curriculum is allocated to management and accounting courses. This trend is depicted in Table 5 that follows.

TABLE V. ENGINEERING PROGRAMMES BY COUNTRIES

University No No Total Noof 0/0 Univ Prog available Mgt &

Courses A C C courses

Malaysian 20 64 2,1 97 13 0.005 Other Asian 9 9 388 0 0 Australia & 4 7 290 I 0.003

NZ Europe 5 5 245 0 0

American 9 9 376 0 0 African 3 3 72 0 0

Total 50 97 - 1 4 -

Since the number of management and accounting -related courses are low, it is assumed that these knowledge is obtained from other sources such as "on-the- job training", post­graduate programmes or through "Continuing Educational Program" or CEP. The later is often organized by professional engineering bodies.

V. CONCLUSIONS Abdul Wahab et. al. [9] suggests that the engineering

curricula are already packed with many courses, and therefore it might not be possible to introduce an extra subject to address other arising issues [6]. The possibility to add one or more management and accounting courses to the existing

structure would depend on the individual engineering degree. Certain engineering majors require more skills in costing, while others may emphasize more on the planning and marketing. Another possibility is that to introduce the issues in the existing courses. The inclusion of management and accounting courses in undergraduate engineering curriculum should be an important step toward reengineering the engineering curriculum.

The challenge in changing the engineering curriculum is a global issue. As discussed by Basken [10], many engineering faculties are reluctant to change their curriculum because of the pressure resisting changes as well as perceived pressures for accreditation purposes. Some colleges are having a much more difficult time introducing such changes in their

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traditional engineering programs because of faculty members who "are very, very protective of their curricula," [7].

Almost all engineers might face with management problems either directly or indirectly. An exposure to the management and accounting courses would certainly assist them to deal with the business problems and understand the available options for the best decision making. Engineers with multi-skills would be able to perform well and satisfy the customers or any related stakeholders such as suppliers. Furthermore, the benefits also go to the employers such as the reduction in the potential training costs, inaccurate or not the best decision making in terms of financial issues.

REFERENCES

[I) S. Davis, "Undergraduate engineers can expect new curriculum". Power Electronics Technology, 2009, pp 8-12.

[2) N. A Ashford, "Major challenges to engineering education for sustainable development: What has to change to make it creative, effective, and acceptable to the established disciplines?" International Journal of Sustainability in Higher Education, 2004, Vol. 5 No. 3, pp. 239-250.

[3) D'Netto, B. & Sohal, AS. Changes in the production manager's job: past, present and future trends, International Journal of Operations & Production Management, 1999. Vol. 19 No. 2, pp. 157-181.

[4) Rompelman, O. Assessment of student learning: evolution of objectives in engineering education and the consequences for assessment, European Journal of Engineering Education, 2000. Vol. 25 No. 4, pp.339-350.

[5) Emiliani, M.L. Improving management education. Quality Assurance in Education, 2006. Vol. 14 No. 4, pp. 363-384.

[6) Becker, F.S., "Globalization, curricula reform and the consequences for engineers working in an international company". European Journal of Engineering Education, 2006, Vol. 31 No.3, pp. 261- 272.

[7) Grinols, AB. Cross-disciplinary collaboration results in business and engineering students' joint venture. Business Communication Quarterly, 2008. June, pp.l98-202.

[8) Chivers, G., "Professional competence enhancement via postgraduate post-experience learning and development". Journal of European Industrial Training, 2007, Vol. 31 No. 8, pp. 639-659.

[9) Abdul-Wahab, S.A., Abdulraheem, M.Y. & Hutchinson, M., "The need for inclusion of environmental education in undergraduate engineering curricula". International Journal of Sustainability in Higher Education, 2003, Vol. 4 No. 2, pp. 126-137.

[(0) Basken, P., "Engineering schools prove slow to change". Chronicle of Higher Education, 2009, Vol. 55 No. 21, pA4.