An Investigation into the Development of Non-Technical Skills by Undergraduate Accounting Programmes

Autor/inn/en	Douglas, Shonagh; Gammie, Elizabeth
Titel	An Investigation into the Development of Non-Technical Skills by Undergraduate Accounting Programmes
Quelle	In: Accounting Education, 28 (2019) 3, S.304-332 (29 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2019.1605532
Schlagwörter	Accounting; Undergraduate Students; Teaching Methods; Decision Making; College Faculty; Teacher Attitudes; Foreign Countries; Job Skills; College Graduates; Accreditation (Institutions); Interpersonal Competence; Communication Skills; Intellectual Development; Employer Attitudes; Administrator Attitudes; Academic Degrees; Problem Solving; Management Development; United Kingdom (Scotland) + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Teaching method; Lehrmethode; Unterrichtsmethode; Decision-making; Entscheidungsfindung; Fakultät; Lehrerverhalten; Ausland; Produktive Fertigkeit; Hochschulabsolvent; Hochschulabsolventin; Accreditation; Institution; Institutions; Akkreditierung; Staatliche Anerkennung; Institut; Interpersonale Kompetenz; Kommunikationsstil; Mental development; Geistige Entwicklung; Arbeitgeberinteresse; Degree; Degrees; Academic level graduation; Akademischer Grad; Hochschulabschluss; Problemlösen
Abstract	Non-technical skills are essential for today's professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting degrees who they perceive have better developed these skills. The research aims to further the debate on non-technical skill development of accounting graduates, interpreted through a lens of institutional theory. Data was collected via a questionnaire to Big 4 ICAS trainees and subsequent interviews with Scottish academics. Pressure, driven normatively by accreditation, for high-levels of technical content was found to result in accountancy degree providers requiring to make prioritisation decisions regarding the development of non-technical skills. Accountancy degree providers appeared to prioritise interpersonal and communication skills at the detriment of intellectual skills. Un-actioned, this could threaten the institutional legitimacy of accountancy degrees. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01