An Evaluation of Competency Development in Accounting Trainees

Autor/inn/en	Chaffer, Caroline; Webb, Jill
Titel	An Evaluation of Competency Development in Accounting Trainees
Quelle	In: Accounting Education, 26 (2017) 5-6, S.431-458 (28 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2017.1286602
Schlagwörter	Foreign Countries; Accounting; Student Attitudes; Job Skills; Questionnaires; Interviews; Comparative Analysis; Constructivism (Learning); Educational Opportunities; Mixed Methods Research; Self Concept; Competence; Trainees; Skill Development; Graduates; Regression (Statistics); United Kingdom + Suchen Sie Ihr Suchwort? Ausland; Abrechnung; Buchführung; Buchhaltung; Schülerverhalten; Produktive Fertigkeit; Fragebogen; Interviewing; Interviewtechnik; Bildungsangebot; Bildungschance; Selbstkonzept; Kompetenz; Auszubildender; Weibliche Auszubildende; Kompetenzentwicklung; Qualifikationsentwicklung; Graduate; Absolvent; Absolventin; Hochschulabsolvent; Hochschulabsolventin; Regression; Regressionsanalyse; Großbritannien
Abstract	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. (As Provided).
Anmerkungen	Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01