Accounting Education and the Prerequisite Skills of Accounting Graduates: Are Accounting Firms’ Moving the Boundaries?

Chaplin, Sally

doi:10.1111/auar.12146

Cited by 41 publications

(39 citation statements)

References 20 publications

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“…The mean scores further indicate that audit managers expected newly employed first-year trainee accountants to demonstrate the remainder of the professional skills ‘with limited supervision’. This correlates with the findings of Viviers (2016b), who noted that, inter alia, time management, verbal and written communication and teamwork were regarded as very important by employers, but it contradicts the finding by Chaplin (2017) that teamwork was regarded as least important by employers. The only individual skill for which audit managers expected to provide frequent supervision was the ability to ‘resolve conflict and negotiate appropriate solutions’ in the management and leadership professional skills category, as indicated by the highlighted individual professional skill in Table 2.…”

Section: Empirical Results and Findingssupporting

confidence: 81%

“…A study conducted in Scotland, England and Wales found that the most important professional skills that should be taught at university, and which graduates were expected to demonstrate, were analytical, presentation and written communication skills (Crawford et al, 2011). The need for analytical skills was also reported in a study conducted in Australia, with knowledge of legislation and creative thinking added to the skills list but with team collaboration emerging as least important (Chaplin, 2017). Adding a further dimension, a study conducted in Turkey indicated that firm size had a significant impact on the specific mix of professional skills accounting practitioners expected from their recently graduated employees (Uyar and Gungormus, 2011).…”

Section: Literature Reviewmentioning

confidence: 85%

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Performance of newly employed trainee accountants in Gauteng, South Africa, versus the skills expectations of employers: How big is the gap?

Kunz

Jager

2019

Industry and Higher Education

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The objective of this article is to determine whether the professional skills demonstrated by newly employed first-year trainee accountants (i.e. their performance) meet the expectations of audit managers and, if they do not, to determine the size of the expectation–performance gap. A questionnaire was used to determine the expectations and the perceptions of the actual capabilities of trainee accountants among South African audit managers at large audit firms in Gauteng. The findings revealed that newly employed first-year trainee accountants did not meet audit managers’ expectations, with their expectations always exceeding their perceptions of performance. The professional skill with the largest expectation–performance gap was the ability to take responsibility for one’s own development (37.9%) and that with the smallest gap was the ability to display honesty and integrity (9.4%).

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Section: Empirical Results and Findingssupporting

confidence: 81%

Section: Literature Reviewmentioning

confidence: 85%

Performance of newly employed trainee accountants in Gauteng, South Africa, versus the skills expectations of employers: How big is the gap?

Kunz

Jager

2019

Industry and Higher Education

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“…The students must be reminded of the cohesiveness that Indonesian community tends to have, as opposed to individualism that is dominant in western culture. The existence of coope ration, for example, is the proof of business characters for such cohesive community instead of corporations (Chaplin, 2017;Clarke et al, 2019;Ozdil & Hoque, 2019). One approach that has taken up the challenge of looking into each highly cherished values in each culture is Islamic Accounting Anthropology (IAA) (Mulawarman & Kamayanti, 2018b).…”

Section: Figure 4 Automation Replacing Graduatesmentioning

confidence: 99%

To Concur or Conquer? Redirecting [Vocational] Accounting Education

Kamayanti

2020

jamal

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Mengikuti atau Menaklukkan? Mengarah-ulangkan Pendidikan Akuntansi [Vokasi] Artikel ini membahas masalah kritis dalam pendidikan [vokasi] akuntansi di tengah revolusi industri 4.0. Artikel ini menggunakan pendekatan refleksif, melalui pembacaan kritis atas fenomena dan mendasarkannya pada nilai-nilai Islam, sebagai metode. Artikel ini membuktikan bahwa dualitas pendidikan akuntansi akademik dan vokasi membentuk akuntan industri yang terjebak dan patuh pada kepentingan kapitalis. Di tengah arus Revolusi Industri 4.0 yang semakin menegasikan Tuhan, pendidikan akuntansi [vokasi] seyogyanya mengajarkan etika-religius, melibatkan siswa dalam konstruksi realitas, mendorong kewirausahaan berbasis religiositas, dan memastikan penguasaan atas teknologi informasi.

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“…The findings indicated that "ATD, HUDS, and PIERCE" have a positive effect on Accounting Academics. Chaplin (2017) says that this research paper is to test the impact of the use of outsourcing by Australian accounting firms on the skills of graduates from the accounting department. The study found that the external use of these resources can change 12 necessary skills for graduates.…”

Section: Rq: Does the Effective Focus On Values Ethics And Attitudementioning

confidence: 99%

Values, ethics, and attitudes (IES 4) and earnings management from the viewpoint of the financial accountants at Amman Stock Exchange

Frijat¹,

Albawwat²

2019

JAMIS

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Research Question: Does the effective focus on values, ethics, and attitudes will lead financial accountants to the real management of earnings? Motivation: The authors indicated that the market needs to develop a strategic plan for ethical learning by a committee of financial and academic experts to the formulation of the basic principles in ethics and attitudes to be adopted in profit management. Idea: The objective is to discuss the importance of Professional Ethics, focusing on international education standard IES 4, and its relationship with Earnings Management, a Jordanian study. Data: The study had one group of participants that consisted of financial accountants they work with listed the companies on the Amman stock exchange (ASE) and were randomly selected. Tools: The questionnaire was analyzed using descriptive statistics, ANOVA and correlation analysis. Findings: The results of the study, indicated that the rules of accounting ethics in accordance IES4 have a significant and positive impact on earnings management (EM), whether in which in the applying the ethical behaviour, excellence pursuit, professional manner and social responsibility. Contribution: This research paper is a value-addition to the literature of professional ethics education, at the findings of this paper are expected to be of high importance about ethics value for financial accountants in the emerging economies on how to comply with IES4, to help them on leads to real management of profits.

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Accounting Education and the Prerequisite Skills of Accounting Graduates: Are Accounting Firms’ Moving the Boundaries?

Cited by 41 publications

References 20 publications

Performance of newly employed trainee accountants in Gauteng, South Africa, versus the skills expectations of employers: How big is the gap?

Performance of newly employed trainee accountants in Gauteng, South Africa, versus the skills expectations of employers: How big is the gap?

To Concur or Conquer? Redirecting [Vocational] Accounting Education

Values, ethics, and attitudes (IES 4) and earnings management from the viewpoint of the financial accountants at Amman Stock Exchange

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