The Education of Accountants-A Comment

Henderson, Scott

doi:10.1111/1467-6303.00074

Cited by 32 publications

(17 citation statements)

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“…In terms of university preparation for public practice employment, problems associated within academic accounting programmes have been well documented (see, Albrecht and Sack, 2000;Henderson, 2001). As long as universities continue to struggle with evershrinking funding, meaningful improvement to the educational experience of accounting students may well be incremental rather than substantial.…”

Section: Discussionmentioning

confidence: 99%

Accounting Graduate Employment Destinations and Commitment to CPD: A Study from Two Australian Universities

Jackling

Lange

2007

Accounting Education

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This study examined the main fields of employment as well as attitudes toward continuing professional development (CPD) and preferred employment of recent Australian accounting graduates. Responses from 310 accounting graduates provide revealing information for professional accounting bodies, academics and the accounting profession. It is apparent that accounting graduates are focused on CPD and have greater ambition than the current industry structure appears to be able to accommodate. The study included analysis of graduates' CPD intentions along with the disparity between respondents' expected and ideal sectors of employment, thus providing further insights into graduates' employment destinations. The results of the study unearthed concerns about the employment satisfaction of many graduates if their ambitions cannot be realistically fulfilled. Coupled with the very strong trend of accounting graduates shifting away from public practice, the ramifications of this research may be timely and relevant for the accounting profession in the new millennium. In particular, the research should be of interest to professional accounting bodies, academics and prospective employers in terms of graduates' perceptions of the need for postgraduate studies and preference for specific professional accounting qualifications as a feature of CPD.Accounting graduate, career path, accounting profession, continuing professional development, postgraduate study,

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Section: Discussionmentioning

confidence: 99%

Accounting Graduate Employment Destinations and Commitment to CPD: A Study from Two Australian Universities

Jackling

Lange

2007

Accounting Education

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“…In response to the 'skill-shift' in the accounting profession (Jones and Lancaster, 2001, p. 276) and the rapid recognition of the need for listening and other generic skills, commentators have called on university educators to offer broad based programmes that improve students' generic attributes (Henderson, 2001;Jackling and de Lange, 2009). The study of technical content would be postponed and a substantial amount of this content would be transferred to the professional accounting bodies' further education programmes that graduates undertake to achieve professional membership (Henderson, 2001;de Lange, Jackling and Gut, 2006). Time and space to develop undergraduate students' sought after generic, including communication, skills would then result (de Lange, Jackling and Gut, 2006).…”

Section: The Crowded Accounting Curriculummentioning

confidence: 99%

“…Alverno College is a private institution with a small student community and high staff-to-student ratios that do not reflect the large student numbers and resourcing issues confronting many publicly-funded universities that offer accounting programmes (Parker, 2011;Alverno College, 2012). Moreover, the educational focus of the liberal arts on its students' personal development is a marked contrast to the emphasis in accounting education on the acquisition of skills required to commence professional practice (Henderson, 2001). As an alternative, Fogarty (2010, p. 412) proposes 'extracting' elements from the liberal arts that contribute to meeting the needs of the accounting profession and in which accounting education is deficient.…”

Section: Extracting Cross-disciplinary Best Practice Listening Initiamentioning

confidence: 99%

“…The accounting education literature tends to concentrate on the role of educators rather than proposing contributions that students may make to their learning. The importance of students contributing to their learning is highlighted by the reality that accounting programmes are unable to deliver all aspects of the skills development required for success in professional practice (Henderson, 2001;Jackling and de Lange, 2009). Employers acknowledge this and often indicate in their recruitment material that they are seeking graduates who identify and take advantage of a spectrum of opportunities to learn and 'seek out and act on feedback in relation to results at work or university' (KPMG, 2012).…”

Section: Accounting Students' Rolementioning

confidence: 99%

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Developing Accounting Students' Listening Skills: Barriers, Opportunities and an Integrated Stakeholder Approach

Stone

Lightbody

Whait

2013

Accounting Education

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Accountants and employers of accounting graduates consider listening to be among the most important communication skills that graduates possess. However, accounting education practices that develop students' listening skills are uncommon. Further, in the case of listening development, the current approach of prescribing that educators do more to rectify students' skill deficiencies overlooks barriers that prevent greater incorporation of listening instruction in the accounting curriculum. An alternative integrated stakeholder approach to develop students' listening skills is proposed. Informed by a broad range of education literature, the approach identifies cross-disciplinary listening development best practice and barriers to the widespread implementation of such practices in the typical accounting programme, before determining and assigning interrelated listening development roles to key stakeholders who will benefit from improved student listening. While student listening development is feasible under the proposed approach, shared contributions by accounting students, the profession and educators are needed to achieve enhanced skills outcomes.

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“…Accounting literature has recognised that the radical economic environment of the current generation has changed the role of accounting professionals and created a certain consensus that professional candidates should acquire special skills that are beyond technical and theoretical knowledge (AICPA, 1999;Albrecht and Sack, 2000;ICAA, 2001;Henderson, 2001). These skills are widely referred to as generic skills in the literature.…”

Section: Introductionmentioning

confidence: 99%

Perceived Importance of CPA’s Generic Skills: A Japanese Study

Sugahara

Coman²

2010

AJFA

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The purpose of this study is to compare the differences in Japanese accounting faculty and practitioners" perceived importance of generic skills for Certified Public Accountants (CPAs) in order to assess the CPA Law Amendment of 2003. 127 effective data were collected from members of the Japanese Association for International Accounting Studies (JAIAS) via a questionnaire-based survey. This study focuses on the differences in the perceived importance of 12 generic skills and four skill types by using the Learning Skill Profile (LSP) instrument, originally developed by Boyatzis and Kolb (1995). It was found that Japanese accounting faculty and practitioners commonly perceived the information skill type as the most important and the behavioral skill type as the second most important, but they tended to regard the interpersonal skill type as less important. Several implications are also raised from the findings to improve the quality education of Japanese CPAs and also to facilitate the international harmonization of accounting education.Keywords: Generic Skills, Accounting Professional, Learning Skill Profile, Certified Public Accountant (CPA), CPA Law JEL Classifications: M40, M41 and M49 1 This paper presents the authors" personal views and does not reflect in any way the official views of KPMG AZSA LLC. All errors and omissions are the authors" sole responsibility.

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The Education of Accountants-A Comment

Cited by 32 publications

References 0 publications

Accounting Graduate Employment Destinations and Commitment to CPD: A Study from Two Australian Universities

Accounting Graduate Employment Destinations and Commitment to CPD: A Study from Two Australian Universities

Developing Accounting Students' Listening Skills: Barriers, Opportunities and an Integrated Stakeholder Approach

Perceived Importance of CPA’s Generic Skills: A Japanese Study

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