Search results

1 – 10 of over 18000
To view the access options for this content please click here
Article
Publication date: 10 December 2020

Karin Barac, Kato Plant, Rolien Kunz and Marina Kirstein

This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to…

Abstract

Purpose

This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of work. Prior research mainly explores generic skills from an attribute-based perspective, while this paper combines it with an activity-based perspective in generic skill profiles of accountants and auditors.

Design/methodology/approach

Following a mixed methods research approach through focus group discussions and a survey involving more than 3,000 professional accountants and/or auditors, the study uses data from the Southern African region (South Africa, Zimbabwe and Namibia) to determine views on the competency needs of future accountants and auditors. An exploratory factor analysis was conducted to determine whether categories of generic skills for future entry-level accountants and auditors differ.

Findings

Four generic skills factors emerged as essential for future entry-level chartered accountants (CAs): digital, decision-making, organisational and business acumens. Three generic skill factors emerged for future registered auditors (RAs): digital, practice and commercial acumens. The results show that generic skill profiles of CAs and RAs, who are members of an accounting body differ and that both the context, related to an activity-based perspective, and individual or internal abilities, related to an attribute-based perspective, matter.

Research limitations/implications

The study extends generic skill theory by identifying broad categories of generic skills (referred to as acumens) for future accountants and auditors.

Practical implications

Insights from this paper facilitate a comprehensive understanding of the generic skill profile approach, combining attribute-based and activity-based perspectives, and this could assist accounting educators, practitioners and professional bodies to better prepare entry-level accounting and audit professionals for the workplace.

Originality/value

The study identifies broad categories (digital, decision-making, organisational, business, practice and commercial acumens) within generic skill profiles of CAs and RAs and shows that generic skills do not operate independently and should be viewed as an interdependent set or constellation of competencies.

Details

Higher Education, Skills and Work-Based Learning, vol. 11 no. 4
Type: Research Article
ISSN: 2042-3896

Keywords

To view the access options for this content please click here
Article
Publication date: 4 August 2020

Hesamedin Gholami, Amir Alambeigi, Mohammadreza Farrokhnia, Omid Noroozi and Mostafa Karbasioun

This study aims to investigate the role of social capital in Iranian agricultural students' acquisition of generic skills. For this purpose, the effect of various social…

Abstract

Purpose

This study aims to investigate the role of social capital in Iranian agricultural students' acquisition of generic skills. For this purpose, the effect of various social capital dimensions on students' generic skills development was examined.

Design/methodology/approach

A survey was conducted among 190 third- and fourth-year undergraduate students in one of the colleges of agriculture and natural resources in Iran. The partial least square method was used to examine the relationships among various social capital dimensions (i.e. social values, social trust, social networks, social cohesion, social participation, social communications and information sharing) with students' generic skills.

Findings

The findings showed that social networks and social participation are effective factors in the generic skills development of students. A model designed for the development of students' generic skills based on their social capital level predicted up to 33% of generic skills' variances. Furthermore, the multi-group analysis showed that males and females vary on how various social capital dimensions affect their generic skills. In this respect, the social participation dimension had a significantly greater impact on female students' generic skills, whereas the generic skills of male students were influenced more by the social cohesion dimension.

Practical implications

Developing generic skills through social capital can be considered as an effective strategy in countries that do not have formal programs for developing students' generic skills. Additionally, higher education policymakers should present a more supportive approach for developing generic skills of female students through social participation in the campuses.

Originality/value

So far, no study has examined the relationships among various social capital dimensions and students' generic skills in Iran. The picture is even more unclear when it comes to the differences between male and female students. The results of this study confirmed the importance of social networks and social participation in the universities to support students and to improve their generic skills and, consequently, their employability competencies. Furthermore, it could be inferred that male and female students have similarities and also differences in terms of the effect of social capital on developing generic skills that can provide a path for future studies.

Details

Higher Education, Skills and Work-Based Learning, vol. 11 no. 2
Type: Research Article
ISSN: 2042-3896

Keywords

To view the access options for this content please click here
Article
Publication date: 20 July 2010

Satoshi Sugahara, Kazumi Suzuki and Gregory Boland

The objective of this paper is to explore undergraduate students' self‐efficacy of their generic skills in an attempt to identify whether a student's choice of a major in…

Downloads
1752

Abstract

Purpose

The objective of this paper is to explore undergraduate students' self‐efficacy of their generic skills in an attempt to identify whether a student's choice of a major in accounting develops these types of skills.

Design/methodology/approach

The present paper collected its data from a survey administered in September, 2007 to undergraduate students studying at an Australian university located in the nation's capital. The questionnaires were distributed to students who were enrolled in both a Bachelor of Commerce and a Bachelor of Business Administration degree. In these degrees, students can major in any business‐related subject including business administration, human relations, finance, financial planning, and accounting. From a total response of 174 students, 165 students were identified as effective respondents.

Findings

The findings have indicated that accounting programs produce a limited impact on improving students' self‐efficacy in relation to what is required in today's accounting profession. An improvement is found in one's self‐efficacy of analytical skills only. Further analysis confirmed that there are other stronger predictors such as job experiences and the native language of English, which will affect students' higher self‐efficacy of generic skills.

Originality/value

This paper successfully contributes to the literature on students' self‐efficacy by providing the first empirical evidence on the effect that an undergraduate accounting curriculum in Australia has on developing students' self‐efficacy of generic skills. Tertiary educators, by revamping current accounting programs, will assist future graduates develop a full range of generic skills that are necessary for them to compete in today's competitive accounting environment.

Details

Asian Review of Accounting, vol. 18 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

To view the access options for this content please click here
Article
Publication date: 19 May 2020

Mohammed Ali Al Mallak, Lin Mei Tan and Fawzi Laswad

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…

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.

Details

Asian Review of Accounting, vol. 28 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

To view the access options for this content please click here
Article
Publication date: 28 January 2020

Joseph Chow, Ada Tse and Christine Armatas

The purpose of this paper is to report undergraduate students’ learning gains in six areas of generic skills. The paper reports on students’ responses to the First Year…

Abstract

Purpose

The purpose of this paper is to report undergraduate students’ learning gains in six areas of generic skills. The paper reports on students’ responses to the First Year Experience (FYE) Survey completed at the end of their first year and Graduating Student Survey (GSS) in the final semester of their final year.

Design/methodology/approach

In this study, a longitudinal design was applied in data collection, analysis and reporting of assessment if student learning gains. The undergraduate students who were the first cohort of four-year curriculum students in a Hong Kong university were selected as the sample. Repeated measures of reported learning gains of a longitudinal sample based on stacking of both FYE and GSS data were analysed using the Rasch model.

Findings

The results showed that the scale for measuring the six areas of generic skills had high reliability and good person separation. Comparison of repeated measures from the same group of students at the two time points were examined to explore whether there is growth in the generic skills during their university studies.

Research limitations/implications

One limitation of the study was the relatively small sample size of 359 students in one higher education institution.

Practical implications

The findings of the study provide insight into conceptual understanding and measurement of university student learning gains.

Originality/value

Whilst several studies have investigated university student learning gains, there is limited research which explores the use Rasch modelling in assessment of student learning gains in multiple areas towards completion of their undergraduate studies.

Details

Journal of Applied Research in Higher Education, vol. 12 no. 5
Type: Research Article
ISSN: 2050-7003

Keywords

To view the access options for this content please click here
Article
Publication date: 14 November 2016

Jane Lu Hsu and Mei-Hui Lu

The purpose of this paper is to reveal generic skills improvement from participation in overseas working programs using Taiwanese young adults taking an Australian working…

Abstract

Purpose

The purpose of this paper is to reveal generic skills improvement from participation in overseas working programs using Taiwanese young adults taking an Australian working holiday program as an example.

Design/methodology/approach

In this study, respondents needed to be those who had participated in an Australian working holiday program and had stayed in Australia for at least six months so that their experiences would be extensive enough to enable answering questions in the questionnaire. There were a total of 122 respondents. After eliminating incomplete observations, there were a total of 95 valid observations.

Findings

The average number of jobs held per person was 2.77, and farm and factory jobs seemed to be popular. Thinking skills and learning skills were significantly improved, especially for highly motivated respondents. An unfamiliar working environment in foreign countries reinforces personal characteristics. Students who participate in overseas working programs need to interact with local people to improve communication skills, especially for those who are less motivated. Although the natural environment is the main attraction for students who participate in overseas working programs, improvement in generic skills is actually the core factor for students to benefit from the experiences.

Originality/value

The results of this study would be useful for working holiday participants to understand what they can expect to experience in improving generic skills and further to form a baseline for future studies as well as guidelines for promoting Australian working holiday programs.

Details

International Journal of Comparative Education and Development, vol. 18 no. 4
Type: Research Article
ISSN: 2396-7404

Keywords

To view the access options for this content please click here
Article
Publication date: 3 May 2013

Angelito Calma

Little attention is paid to understanding generic skills in business. Even less attention is paid to collecting evidence of students' development of these skills. This…

Downloads
961

Abstract

Purpose

Little attention is paid to understanding generic skills in business. Even less attention is paid to collecting evidence of students' development of these skills. This paper aims to fill this gap.

Design/methodology/approach

Four generic skills in business undergraduate and graduate programs are examined – written communication; critical thinking; use of mathematical and statistical tools; and information literacy. A total of 341 individual student assessments were reviewed.

Findings

Results suggest that there are skills deficits in effectively using language and coherence in writing; taking different perspectives and integrating ideas; understanding, presenting and solving a problem; and evaluating information to produce new and original thought.

Originality/value

This paper presents some important findings from the evaluation of student development of four different generic skills promoted in business disciplines.

Details

Journal of International Education in Business, vol. 6 no. 1
Type: Research Article
ISSN: 2046-469X

Keywords

Content available

Abstract

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. 7 no. 2
Type: Research Article
ISSN: 2077-5504

To view the access options for this content please click here
Article
Publication date: 13 July 2012

Irene Tempone, Marie Kavanagh, Naomi Segal, Phil Hancock, Bryan Howieson and Jenny Kent

The purpose of this paper is to determine the requirements of accounting graduates in relation to generic attributes. Employers have consistently maintained that graduates…

Downloads
4057

Abstract

Purpose

The purpose of this paper is to determine the requirements of accounting graduates in relation to generic attributes. Employers have consistently maintained that graduates are deficient in this area. This Australia‐wide, all‐sector study addresses the issue by examining what employers mean when they make demands for universities and academics to deliver work‐ready graduates.

Design/methodology/approach

Interviews (recorded, transcribed and analysed with NVivo) with employers, and accounting professional bodies were conducted to ascertain their views of their needs of accounting graduates into the future.

Findings

Employers held the generic attributes of communication, team work and self‐management to be the most critical for graduates in the three areas of recruitment, training and ongoing employment. Demands on universities to deliver work‐ready graduates are not homogeneous. Employers in different sectors construe the meaning of generic attributes in line with their specific needs.

Originality/value

The study was an original piece of work that gauged the opinions of professional accounting bodies and employers of accounting graduates across Australia and in all sectors of the accounting profession. The value of the study is to inform academics as to the ranked importance of generic attributes but also alert them to the different meanings that are assigned to these skills by employers in different sectors.

Details

Accounting Research Journal, vol. 25 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

To view the access options for this content please click here
Article
Publication date: 10 August 2012

Stephen T.T. Teo, Naomi Segal, Adam C. Morgan, Peter Kandlbinder, Karen Y. Wang and Anurag Hingorani

The purpose of this study is to examine variables explaining students’ positive and negative experiences of groupwork and connect country of residence with the perception…

Downloads
2685

Abstract

Purpose

The purpose of this study is to examine variables explaining students’ positive and negative experiences of groupwork and connect country of residence with the perception of generic skills development and self‐reported satisfaction with groupwork. It also aims to examine the effect of prior training in groups from the perspective of Australian and Non‐Australian permanent residency Business students.

Design/methodology/approach

Respondents were 389 undergraduate and postgraduate Business students at an Australian metropolitan university. A path model was developed and analysed using partial least squares modeling.

Findings

Students’ country of residence had a significant influence on reporting of generic skill development and experience of groupwork. Self‐reported improvement in generic skills after groupwork assessment was associated with reporting of fewer negative and more positive aspects of working in groups.

Research limitations/implications

The findings were limited by using data collected from students enrolled in one undergraduate and one postgraduate subject at the conclusion of a group assignment from one university. Future research should test the model by extending it to other universities and non‐Business units. Future research should rely on a longitudinal design, where the survey is carried out at the beginning and the end of the group assessment.

Practical implications

It is important to ensure both domestic and international students acquire generic skills through groupwork and that prior training in groupwork takes place before group assessments.

Originality/value

The study provides empirical evidence supporting the incorporation of generic skill teaching into academic practice prior to assigning groupwork to students.

Details

Education + Training, vol. 54 no. 6
Type: Research Article
ISSN: 0040-0912

Keywords

1 – 10 of over 18000