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Ken McPhail's letter about accountancy raises important questions ( THES , September 20), but is he criticising US or UK accounting education, and is he criticising university accounting education or professional accountancy training? His data relate to the US, where certified public accountants have to have followed university accounting courses. In the UK, graduates of all disciplines can go into accountancy.

UK accounting degrees do not ignore the "political and ethical" dimensions. The London School of Economics third-year undergraduate courses in accounting and finance include consideration of the political and social welfare implications of corporate financial reporting, and the environmental and social responsibility dimensions of corporate accountability and audit.

Richard Macve
Convener
department of accounting and finance
LSE