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Generic Attributes in Accounting: The Significance of the Disciplinary Context

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  • Anna Jones

Abstract

Generic skills and attributes are a significant issue in accounting education as a consequence of the changing business environment and a perception that graduates are not equipped for the workforce of the twenty-first century. Until recently, generic attributes have been poorly theorised and defined and have been viewed as separate from the disciplinary context. This paper examines the nature of generic attributes and presents a conceptual overview for theorising generic attributes. It reports the findings of a qualitative study which investigated the relationship between disciplinary culture and generic attributes. This study found that academics' conceptualisation of generic attributes is influenced by the culture of the discipline in which they are taught. This has profound implications for accounting education as this paper argues that generic attributes must be understood as part of the professional and scholarly practice of accounting and so taught as integral to disciplinary practice.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:5-21
    DOI: 10.1080/09639280902875523
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    Citations

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    Cited by:

    1. 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.
    2. Shahida Shaharuddin & Farah Amalina Md Nawi & Maslina Mansor, 2015. "Understanding Factors that Affect Level of Oral Communication Apprehension between Accounting and Non Accounting Students: A Literature Review," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 1(1), pages 1-4.
    3. Wolcott, Susan K. & Sargent, Matthew J., 2021. "Critical thinking in accounting education: Status and call to action," Journal of Accounting Education, Elsevier, vol. 56(C).
    4. Gohar Saleem Parvaiz & Owais Mufti & Muhammad Wahab, 2017. "Skills Acquisition Shortfall: A Study of Professional Accounting Education," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(2), pages 135-164, June.
    5. 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.
    6. 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.
    7. 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.
    8. Rob Jones, 2017. "Enlightenment through engagement? The potential contribution of greater engagement between researchers and practitioners," Accounting Education, Taylor & Francis Journals, vol. 26(5-6), pages 414-430, November.
    9. 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.
    10. Boyce, Gordon & Greer, Susan, 2013. "More than imagination: Making social and critical accounting real," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 105-112.

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