Nontechnical Skills: Evidence That Accounting Students Value Soft Skills

Stivers, Bonnie P.; Onifade, Emmanuel

doi:10.18374/jibe-13-2.2

Cited by 5 publications

(2 citation statements)

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“…Internationally, the need and importance of pervasive skills development in accounting graduates has been voiced by various stakeholders including professional accounting bodies (Chartered Accountants of Canada 2007; IFAC 2010; CIMA 2014), accounting and businessrelated employer companies (Kavanagh and Drennan 2008;Milner and Hill 2008; Confederation of British Industry (CBI) 2011; Jackson and Chapman 2012; Robles 2012), academics (Gammie, Gammie and Cargill 2002;Kermis and Kermis 2010;Paisey and Paisey 2010), as well as accounting students (Stivers and Onifade 2013;Ramlall and Ramlall 2014).…”

Section: Pervasive Skills Development Within the South African Accounmentioning

confidence: 99%

Taking stock of South African accounting students pervasive skills development: Are we making progress?

Viviers

2016

SAJHE

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This study used a mixed-methods research design to take stock of the perceived level of awareness and perceived importance of pervasive skills development from three role-players in the South African accounting higher education environment, i.e. students, educators and employers. An investigation was launched into accounting students' level of exposure to SAICA's required pervasive skills set during their undergraduate studies. The results showed that students are aware of and perceive pervasive skills development as an important aspect of their higher education curricula. However, lacking emphasis was found in the development of leadership skills. Although educators are aware of their pervasive skills development responsibilities, its active incorporation into course modules is in need of improvement. Accounting employers want to be involved in pervasive skills development, especially in respect of team work and communication skills. Recommendations are made to enhance accounting education pedagogy in terms of pervasive skills development.

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Section: Pervasive Skills Development Within the South African Accounmentioning

confidence: 99%

Taking stock of South African accounting students pervasive skills development: Are we making progress?

Viviers

2016

SAJHE

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“…Enabling students to develop their soft skills could make the difference in their being hired for a job in their field [7] and the lack of soft skills can sink the promising career of someone who has technical ability and professional expertise but no interpersonal qualities [8]. Actually, since the mid-1980s, the members of the accounting profession have called for academics to emphasize the importance of nontechnical skills in the education of accountants [9].…”

Section: Original Research Articlementioning

confidence: 99%

The Value of Soft-Skills in the Accounting Profession: Perspectives of Current Accounting Students

Ramlall

2014

AIR

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With employers increasingly demanding a greater range of softer skills such as effective communication, the paper is intended to identify current accounting students' perspectives on soft skills, identify their self-assessed competence in the respective soft skills, and suggest ways in which accounting students can gain soft skills. We assessed students' level of perception/knowledge of soft skills, its' importance and their selfassessment of their level of possession of these skills. With a sample size of 313 participants, we found that there were fewer gaps in what students perceived as being important in the accounting profession and how prepared they are in fulfilling the expectations. In addition, we found that the universities were placing more emphasis on developing these soft skills that have shown to be beneficial in students' careers.

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Financing of Housing Through Real Estate Funds: the Relationship Between Legal, Tax and Accounting Aspects

et al. 2021

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Abstract. The article examines the processes of housing construction financing through the mechanism of creating funds for real estate transactions from the standpoint of legal and scientific-theoretical justification. The interrelation of legal, tax, and accounting aspects in the process of housing financing through real estate funds and the impact of the issuance of property certificates as equity instruments on the activities of managers of real estate funds are determined. In the context of providing the housing with financial resources, the dynamics of the index of capital investment in housing construction and the commissioned area of residential real estate as indicators of housing development are analyzed in recent years in Ukraine. It is determined that the current Ukrainian legislation provides five mechanisms of financing of housing construction: construction financing funds, housing cooperatives, real estate funds, mutual investment institutions, issuance of interest-free (target) bonds. However, not all of them are widely used. In the course of the research, it was established that real estate funds are created for the owners of certificates of this fund to receive income from real estate transactions. Certificates of the real estate fund, which the manager issues when creating such a fund, are securities that certify the right of its owner to receive income from investing in real estate transactions and are in their economic essence equity securities. Emphasis is placed on the accounting aspect of such financing as the main source of financial information for managing the activities of the real estate fund. To improve the accounting and analytical support for the management of such a fund, the correspondence of accounts is proposed to reflect the typical business transactions related to the management of the property of the real estate fund. Based on a critical analysis of the current domestic legislation, the tax consequences of the processes of housing construction financing through the mechanism of creating funds for real estate transactions are substantiated. Keywords: financing, housing construction, real estate fund, objects of accounting, taxation. JEL Classification G23, H25, L74, M41, R21 Formulas: 0; fig.: 2; tabl.: 1; bibl.: 22.

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Nontechnical Skills: Evidence That Accounting Students Value Soft Skills

Cited by 5 publications

References 0 publications

Taking stock of South African accounting students pervasive skills development: Are we making progress?

Taking stock of South African accounting students pervasive skills development: Are we making progress?

The Value of Soft-Skills in the Accounting Profession: Perspectives of Current Accounting Students

Financing of Housing Through Real Estate Funds: the Relationship Between Legal, Tax and Accounting Aspects

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