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Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students' Perceptions

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  • Anne Fortin
  • Michele Legault

Abstract

Accounting education in recent years has emphasized the need for developing generic competencies and, to this end, has advocated various pedagogies other than the traditional lecture format. The Universite du Quebec a Trois-Rivieres (Canada) started an award-winning program, Vire, Tuelle & Associates (VTA), which uses a mixed teaching approach to develop students' generic competencies in preparation for the Chartered Accountant designation. This questionnaire-based study asked students to rate this approach at the end of their training in the mock firm (VTA) and while they were trainees in an accounting firm. It also asked the office supervisors to assess their trainees' competency levels during the training period. It was found that the mixed approach program significantly enhanced the development/improvement of all 32 generic competencies investigated. After a few months' work as CA trainees, students had not substantially changed their views of the usefulness of VTA activities for the development of their competencies. Students' perceptions of some benefits of the mixed approach differed significantly according to accounting work experience and prior academic performance. The office supervisors generally viewed the UQTR trainees as being highly competent or excellent. This study provides educators, schools and professional accounting bodies with feedback on the mixed approach to help them develop similar programs.

Suggested Citation

  • Anne Fortin & Michele Legault, 2010. "Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students' Perceptions," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 93-122.
    • Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:93-122
    DOI: 10.1080/09639280902888195
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    Cited by:

    1. 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.
    2. Tan, Hwee Cheng, 2019. "Using a structured collaborative learning approach in a case-based management accounting course," Journal of Accounting Education, Elsevier, vol. 49(C).
    3. Dixon, Keith, 2011. "Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments," MPRA Paper 29861, University Library of Munich, Germany.
    4. Richard Slack & Jan Loughran & Kirsty Abrahams, 2014. "Corporate Associate Partnerships: Practitioners' Involvement in the Delivery of an Auditing Course Based on a Case-Study: A Teaching Resource," Accounting Education, Taylor & Francis Journals, vol. 23(3), pages 262-276, June.
    5. 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.
    6. 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.
    7. 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.
    8. Gittings, Lara & Taplin, Ross & Kerr, Rosemary, 2020. "Experiential learning activities in university accounting education: A systematic literature review," Journal of Accounting Education, Elsevier, vol. 52(C).

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