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Generic Skills in Audit Education

Author

Listed:
  • Louise Crawford
  • Christine Helliar
  • Elizabeth Monk

Abstract

The academic literature and higher education benchmark statements identify groups of skills that are desirable both for students seeking employment and for employers seeking to recruit students. Professional accounting education pronouncements also stipulate skills that are necessary for an individual to possess in order to act as a competent accountant and auditor. Through a questionnaire survey, this research examines: (i) which of these skills audit and accounting practitioners expect UK universities to teach; (ii) which skills audit and accounting academics believe are important for students to acquire; (iii) which skills audit academics believe that employers require; and (iv) which skills audit academics teach in the UK. Institutional theory is used to develop and interpret this research.

Suggested Citation

  • Louise Crawford & Christine Helliar & Elizabeth Monk, 2011. "Generic Skills in Audit Education," Accounting Education, Taylor & Francis Journals, vol. 20(2), pages 115-131.
    • Handle: RePEc:taf:accted:v:20:y:2011:i:2:p:115-131
    DOI: 10.1080/09639284.2011.557487
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    Citations

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    Cited by:

    1. Bassam Maali & Ali M. Al-Attar, 2020. "Accounting Curricula in Universities and Market Needs: The Jordanian Case," SAGE Open, , vol. 10(1), pages 21582440198, January.
    2. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    3. 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.
    4. Susan O'Shea, 2017. "Characteristics and Skills Necessary in Accountancy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(1), pages 1-22, December.
    5. 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.
    6. 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).
    7. 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.
    8. 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.
    9. 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).
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    14. 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.

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