Changing Use of Business Structures : Have University Business Law Teachers Failed to Reflect This in Their Teaching?

The use of business structures has changed over the last 20-years in Australia, with growing use of discretionary trusts and self-managed superannuation funds. Anecdotal evidence indicates that the business law curriculum within undergraduate Accounting degrees does not reflect this changing use. This article reports the results of a survey of business law teachers at Australian universities about the coverage of the law of the various business structures in undergraduate commerce degrees. Questions will be raised as to how adequately prepared accounting graduates are to deal with the different business structures they will confront in practice