IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v58y2018i2p535-559.html
   My bibliography  Save this article

Generic skills in accounting: perspectives of Chinese postgraduate students

Author

Listed:
  • Bernadette Smith
  • William Maguire
  • Helen Haijuan Han

Abstract

This study examines Chinese accounting students’ perceptions of skills required for a professional accounting position in Australia and of the emphasis placed on skills during their postgraduate Master of Professional Accounting (MPA) course. The study is motivated by concerns about international students’ inadequate generic skills and their difficulty in securing professional employment. We find that Chinese students perceive ‘communication skills’ to be the most important for their professional employment in Australia, but at the same time they tend to overemphasise technical skills and underemphasise other desirable generic skills.

Suggested Citation

  • Bernadette Smith & William Maguire & Helen Haijuan Han, 2018. "Generic skills in accounting: perspectives of Chinese postgraduate students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 535-559, June.
  • Handle: RePEc:bla:acctfi:v:58:y:2018:i:2:p:535-559
    DOI: 10.1111/acfi.12219
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.12219
    Download Restriction: no

    File URL: https://libkey.io/10.1111/acfi.12219?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Gu, Yan, 2008. "Chinese learner: My lived experiences of studying in Mainland China and Australia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 217-221.
    2. Saravanamuthu, Kala, 2008. "Reflecting on the Biggs–Watkins theory of the Chinese Learner," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 138-180.
    3. Howieson, Bryan, 2003. "Accounting practice in the new millennium: is accounting education ready to meet the challenge?," The British Accounting Review, Elsevier, vol. 35(2), pages 69-103.
    4. Binh Bui & Brenda Porter, 2010. "The Expectation-Performance Gap in Accounting Education: An Exploratory Study," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 23-50.
    5. Grace Wong & Barry J. Cooper & Steven Dellaportas, 2015. "Chinese Students' Perceptions of the Teaching in an Australian Accounting Programme - An Exploratory Study," Accounting Education, Taylor & Francis Journals, vol. 24(4), pages 318-340, August.
    6. Irene Tempone & Marie Kavanagh & Naomi Segal & Phil Hancock & Bryan Howieson & Jenny Kent, 2012. "Desirable generic attributes for accounting graduates into the twenty‐first century," Accounting Research Journal, Emerald Group Publishing Limited, vol. 25(1), pages 41-55, July.
    7. Anna Jones, 2010. "Generic Attributes in Accounting: The Significance of the Disciplinary Context," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 5-21.
    8. Marie H. Kavanagh & Lyndal Drennan, 2008. "What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 279-300, June.
    9. Dimuthu Ekanayake & Beverley Jackling, 2014. "The Growth in International Enrolments in Accounting: Implications for an Established Nexus between Education and Migration," Accounting Education, Taylor & Francis Journals, vol. 23(3), pages 203-224, June.
    10. Monica Keneley & Beverley Jackling, 2011. "The Acquisition of Generic Skills of Culturally-diverse Student Cohorts," Accounting Education, Taylor & Francis Journals, vol. 20(6), pages 605-623, December.
    11. Neil Hartnett & Jennifer Römcke & Christine Yap, 2004. "Student performance in tertiary‐level accounting: an international student focus," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(2), pages 163-185, July.
    12. Beverley Jackling & Paul De Lange & Joav Rav On, 2007. "Accounting Graduate Employment Destinations and Commitment to CPD: A Study from Two Australian Universities," Accounting Education, Taylor & Francis Journals, vol. 16(4), pages 329-343.
    13. Beverley Jackling & Paul De Lange, 2009. "Do Accounting Graduates' Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence," Accounting Education, Taylor & Francis Journals, vol. 18(4-5), pages 369-385.
    14. McGowan, Sue & Potter, Lucy, 2008. "The implications of the Chinese learner for the internationalization of the curriculum: An Australian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 181-198.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Monique Micallef & Cheryl Mifsud & Lauren Ellul & Peter J. Baldacchino & Simon Grima, 2023. "The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 117-145.
    2. Zhang, Yuqian & De Zoysa, Anura & Cortese, Corinne, 2023. "Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Craig Cameron & Jennifer Dickfos, 2014. "'Lights, Camera, Action!' Video Technology and Students' Perceptions of Oral Communication in Accounting Education," Accounting Education, Taylor & Francis Journals, vol. 23(2), pages 135-154, April.
    2. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    3. Atanasko Atanasovski & Marina Trpeska & Zorica Bozinovska Lazarevska, 2018. "Accounting Students' and Employers' Perceptions on Employability Skills in the SEE Country," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(3), pages 55-71.
    4. Plant, Kato & Barac, Karin & Sarens, Gerrit, 2019. "Preparing work-ready graduates – skills development lessons learnt from internal audit practice," Journal of Accounting Education, Elsevier, vol. 48(C), pages 33-47.
    5. Peggy Coady & Seán Byrne & John Casey, 2018. "Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 94-120, January.
    6. Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    7. Binh Bui & Hien Hoang & Duc P. T. Phan & P. W. Senarath Yapa, 2017. "Governance and compliance in accounting education in Vietnam – case of a public university," Accounting Education, Taylor & Francis Journals, vol. 26(3), pages 265-290, May.
    8. Monique Micallef & Cheryl Mifsud & Lauren Ellul & Peter J. Baldacchino & Simon Grima, 2023. "The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 117-145.
    9. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    10. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    11. Rajat Deb, 2019. "Accounting Theory Coherence Revisited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(1), pages 36-57, February.
    12. Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat & Zaidoon Alhatabat, 2018. "Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 333-357, July.
    13. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    14. Giovanna Lucianelli & Francesca Citro, 2018. "Accounting Education for Professional Accountants: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(8), pages 1-1, June.
    15. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    16. James, Kieran & Otsuka, Setsuo, 2009. "Racial biases in recruitment by accounting firms: The case of international Chinese applicants in Australia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 469-491.
    17. Komarev, Iliya & Preobragenskaya, Galina, 2022. "A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)," Journal of Accounting Education, Elsevier, vol. 59(C).
    18. Riccardo Natoli & Beverley Jackling & Asheley Jones, 2018. "Examining the Usefulness of an Accounting Work‐readiness Program as Perceived by Employed Program Graduates," Australian Accounting Review, CPA Australia, vol. 28(3), pages 345-355, September.
    19. Yet Mee Lim & Tat Huei Cham & Teck Heang Lee & Tharunika @ Chithra Latha Ramalingam, 2019. "Employer-Employee Perceptual Differences in Job Competency: A Study of Generic Skills, Knowledge Required, and Personal Qualities for Accounting-Related Entry-Level Job Positions," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 73-83, October.
    20. Satoshi Sugahara & Roanne Coman, 2010. "Perceived Importance of CPA’s Generic Skills: A Japanese Study," Asian Journal of Finance & Accounting, Macrothink Institute, vol. 2(1), pages 124-124, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:58:y:2018:i:2:p:535-559. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.