Generic skills in accounting education in Saudi Arabia: students’ perceptions

Abstract

Purpose

The purpose of this exploratory study is to examine the perceptions of Saudi university accounting students of the importance of developing generic skills in their accounting education, the levels of competence they should acquire and expect to achieve during the academic study, and the constraints that may hinder the development of generic skills in accounting education.

Design/methodology/approach

The study uses the skills outlined in the IFAC’s International Education Standards (IES) 3 (intellectual, personal, organizational and business management, and interpersonal and communication) and IES 4 (ethics in accounting/business). A survey questionnaire was used to collect the data.

Findings

The findings show that students perceived all five generic skill categories to be important, with ethical skills rated as the most important. However, the students expected that they would achieve a somewhat lower level of generic skill by the end of their studies in all areas, and they perceived a number of constraints that impede their skill development. The results indicate the importance of developing generic skills in accounting education and suggest that the Saudi accounting education system could do more to provide students with opportunities to develop generic skills to enable them to succeed in their future careers.

Originality/value

As little of the current literature has focused on generic skills in accounting education in a non-Western country, this research contributes to the literature on generic skills in a developing nation.

Citation

Al Mallak, M.A., Tan, L.M. and Laswad, F. (2020), "Generic skills in accounting education in Saudi Arabia: students’ perceptions", Asian Review of Accounting, Vol. 28 No. 3, pp. 395-421. https://doi.org/10.1108/ARA-02-2019-0044