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ERIC Number: EJ1155700
Record Type: Journal
Publication Date: 2017
Pages: 28
Abstractor: As Provided
ISSN: ISSN-0963-9284
An Evaluation of Competency Development in Accounting Trainees
Chaffer, Caroline; Webb, Jill
Accounting Education, v26 n5-6 p431-458 2017
Studies consistently report that accounting graduates and graduates more generally do not have the generic skills expected by employers. This study considers the perspective of UK graduates and non-graduates training for the Certified Institute of Management Accounting professional accountancy qualification. The study uses questionnaire and interview data to compare trainee perceptions of their level of competency in 16 generic skills and draws on the constructivist theory of learning to examine whether the training opportunities available to them have had an impact on their perception of their own competency. The findings of the study suggest that for the majority of skills, competency deficiencies cannot be attributed solely to deficiencies in training opportunities and in particular to those offered within a degree. The findings suggest that whilst there may be scope to enhance training opportunities for generic skills development, employers should look beyond the perceived deficiencies in higher education if they wish to improve competency.
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Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: United Kingdom
Grant or Contract Numbers: N/A