IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v53y2020ics0748575120300476.html
   My bibliography  Save this article

Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality

Author

Listed:
  • Berry, Reanna
  • Routon, Wesley

Abstract

Calls for greater inclusion of both soft and technical skills exist within the field of accounting education. Yet, what skills do students perceive they are gaining? Rebele and St. Pierre (2019), in the lead paper for this special issue, argue that greater soft skills development may be difficult to achieve within accounting classes. We provide a unique contribution for this discussion by examining whether the professionals calling for increased soft skills development actually believe they developed these soft skills along with technical skills during completion of their own accounting education. We analyzed a sample of over 440,000 students from more than 600 American colleges and universities to investigate the skills graduates perceive they acquired during pursuit of a bachelor’s degree in accounting. To determine if those calling for skill development actually achieved this development during their own college careers, we examined data from 1994 to 2006, which corresponds to students who are now mid-career professionals. We found that the majority of accounting majors reported increased skills in 14 of 15 categories analyzed. However, after holding constant relevant student, collegiate experience, and institutional characteristics, accounting majors’ skill gains only outperformed those of other business majors in 2 of 15 categories, mathematics and “knowledge of your field,” and outperformed non-business majors in only 3 of 15 categories, mathematics, “knowledge of your field,” and computer skills. Overall, findings were positive in that accounting students reported significant gains in most skill categories. Conversely, the findings also suggest accounting educators should remain vigilant in developing curriculum content and determine whether they are still being outpaced by other business fields and non-business majors, especially given our efforts in the area of soft skill development.

Suggested Citation

  • Berry, Reanna & Routon, Wesley, 2020. "Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality," Journal of Accounting Education, Elsevier, vol. 53(C).
    • Handle: RePEc:eee:joaced:v:53:y:2020:i:c:s0748575120300476
    DOI: 10.1016/j.jaccedu.2020.100691
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575120300476
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2020.100691?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
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Michael R. Hammock & P. Wesley Routon & Jay K. Walker, 2016. "The opinions of economics majors before and after learning economics," The Journal of Economic Education, Taylor & Francis Journals, vol. 47(1), pages 76-83, January.
    2. Jeffrey M Wooldridge, 2010. "Econometric Analysis of Cross Section and Panel Data," MIT Press Books, The MIT Press, edition 2, volume 1, number 0262232588, December.
    3. 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.
    4. 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.
    5. Arcidiacono, Peter, 2004. "Ability sorting and the returns to college major," Journal of Econometrics, Elsevier, vol. 121(1-2), pages 343-375.
    6. Melanie Cloete, 2018. "The impact of an integrated assessment on the critical thinking skills of first-year university students," Accounting Education, Taylor & Francis Journals, vol. 27(5), pages 479-494, September.
    7. Pincus, Karen V. & Stout, David E. & Sorensen, James E. & Stocks, Kevin D. & Lawson, Raef A., 2017. "Forces for change in higher education and implications for the accounting academy," Journal of Accounting Education, Elsevier, vol. 40(C), pages 1-18.
    8. Watty, Kim & McKay, Jade & Ngo, Leanne, 2016. "Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education," Journal of Accounting Education, Elsevier, vol. 36(C), pages 1-15.
    9. Huber, Marsha M. & Leach-López, Maria A. & Lee, Eunsuh & Mafi, Shirine L., 2020. "Improving accounting student writing skills using writing circles," Journal of Accounting Education, Elsevier, vol. 53(C).
    10. 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.
    11. Rebele, James E. & St. Pierre, E. Kent, 2015. "Stagnation in accounting education research," Journal of Accounting Education, Elsevier, vol. 33(2), pages 128-137.
    12. 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.
    13. Rebele, James E. & St. Pierre, E. Kent, 2019. "A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge," Journal of Accounting Education, Elsevier, vol. 48(C), pages 71-79.
    14. Ballou, Brian & Heitger, Dan L. & Stoel, Dale, 2018. "Data-driven decision-making and its impact on accounting undergraduate curriculum," Journal of Accounting Education, Elsevier, vol. 44(C), pages 14-24.
    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. 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.
    3. Carla Carvalho & Ana Carlos Almeida, 2022. "The Adequacy of Accounting Education in the Development of Transversal Skills Needed to Meet Market Demands," Sustainability, MDPI, vol. 14(10), pages 1-18, May.
    4. Everaert, Patricia & Safari, Maryam, 2021. "Digital self-contained module to assist a writing task on evaluating the financial, social, and environmental performance of a company: Teaching note," Journal of Accounting Education, Elsevier, vol. 57(C).
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(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. Carla Carvalho & Ana Carlos Almeida, 2022. "The Adequacy of Accounting Education in the Development of Transversal Skills Needed to Meet Market Demands," Sustainability, MDPI, vol. 14(10), pages 1-18, May.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    3. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
    4. Everaert, Patricia & Safari, Maryam, 2021. "Digital self-contained module to assist a writing task on evaluating the financial, social, and environmental performance of a company: Teaching note," Journal of Accounting Education, Elsevier, vol. 57(C).
    5. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    6. 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).
    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. 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.
    9. 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).
    10. 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.
    11. Andiola, Lindsay M. & Masters, Erin & Norman, Carolyn, 2020. "Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights," Journal of Accounting Education, Elsevier, vol. 50(C).
    12. Xu, Hui & Liu, Yuebing & Krahel, John Peter, 2024. "Faculty intention to implement data analytics in the accounting curricula," Journal of Accounting Education, Elsevier, vol. 66(C).
    13. Sarkar, Sumantra & Gray, Joy & Boss, Scott R. & Daly, Emmet, 2021. "Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5," Journal of Accounting Education, Elsevier, vol. 54(C).
    14. 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).
    15. 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.
    16. 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.
    17. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    18. 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.
    19. 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.
    20. Alaitz Artabe & Javier Gardeazabal, 2017. "Degree choice evidence from stated preferences," Empirical Economics, Springer, vol. 52(4), pages 1205-1234, June.

    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:eee:joaced:v:53:y:2020:i:c:s0748575120300476. 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: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    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.