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Iteration between theory and practice as a pathway to developing generic skills in accounting

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  • Irene Tempone
  • Elaine Martin

Abstract

This paper explores the development of generic skills in accounting and the role iteration between theory and practice plays in that development. Three cohorts of students at a small School of Business in Australia undertaking the study of financial statement analysis were interviewed about the process of completing an assignment on that topic. Phenomenographic interviews and analysis of transcripts were undertaken with an outcome space generated which plotted variation in approach to iteration between theory and practice, ranging from, at the simplest level a limited data/course focus approach to, at the most complex level, a company future/company identity focus approach. Variation between the cohorts of post-graduate local and overseas students and undergraduate students was also found. Generic skills of problem-solving, analysis and communication were matched against these approaches using the Bowden and Masters relational model of observable practice and underlying capacity.

Suggested Citation

  • Irene Tempone & Elaine Martin, 2003. "Iteration between theory and practice as a pathway to developing generic skills in accounting," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 227-244.
    • Handle: RePEc:taf:accted:v:12:y:2003:i:3:p:227-244
    DOI: 10.1080/0963928032000128485
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    Citations

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    Cited by:

    1. Rafael Bautista-Mesa & Horacio Molina Sánchez & Jesús Nicolás Ramírez Sobrino, 2018. "Audit workplace simulations as a methodology to increase undergraduates’ awareness of competences," Accounting Education, Taylor & Francis Journals, vol. 27(3), pages 234-258, May.
    2. 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.
    3. Paul De Lange & Beverley Jackling & Anne‐Marie Gut, 2006. "Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 365-386, September.
    4. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    5. Despina Whitefield & Louise Kloot, 2006. "Personal and interpersonal skills: The process of prescribing definitions in an accounting degree," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 101-121, July.
    6. Finley, Wayne & Waymire, Tammy R., 2013. "Thinking practice: Iteration, peer review, and policy analysis in a governmental accounting class," Journal of Accounting Education, Elsevier, vol. 31(3), pages 333-349.

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