Written Communication: The Professional Competency Often Neglected in Auditing Courses

Autor/inn/en	Irafahmi, Diana Tien; Williams, P. John; Kerr, Rosemary
Titel	Written Communication: The Professional Competency Often Neglected in Auditing Courses
Quelle	In: Accounting Education, 30 (2021) 3, S.304-324 (21 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2021.1916547
Schlagwörter	Accounting; Professional Education; Student Attitudes; Writing Skills; Communication Skills; Financial Audits; Introductory Courses; Scoring; Standards; Professional Associations; Teamwork; Decision Making; Ethics; Writing Tests; Teaching Methods; Curriculum Design; Foreign Countries; Criticism; State Universities; Undergraduate Students; Indonesia + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Berufsausbildung; Schülerverhalten; Writing skill; Schreibfertigkeit; Kommunikationsstil; Einführungskurs; Bewertung; Standard; Decision-making; Entscheidungsfindung; Ethik; Writing test; Schreibtest; Teaching method; Lehrmethode; Unterrichtsmethode; Lehrplangestaltung; Ausland; Kritik; Staatliche Universität; Indonesien
Abstract	The purpose of this Indonesian-based study is to assess students' perceptions of their written communication competence and their writing performance. Third-year undergraduate accounting students who had completed an introductory, content-oriented auditing course participated in the study. The analysis included descriptively scoring questionnaires and writing products. Students completed a questionnaire based on the International Accounting Education Standards Board competencies of audit, technology, communication, teamwork, professional scepticism and judgment and ethics. The findings showed that students perceived their competence in written communication to be very low compared with other competencies. The findings from the writing test revealed that students were unable to develop a professional audit document. To support the development of written communication competence necessary for success in the audit profession, accounting educators should address the writing shortcomings by implementing curriculum redesign using a constructive alignment framework. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01