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An evaluation of competency development in accounting trainees

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  • Caroline Chaffer
  • Jill Webb

Abstract

Studies consistently report that accounting graduates and graduates more generally do not have the generic skills expected by employers. This study considers the perspective of UK graduates and non-graduates training for the Certified Institute of Management Accounting professional accountancy qualification. The study uses questionnaire and interview data to compare trainee perceptions of their level of competency in 16 generic skills and draws on the constructivist theory of learning to examine whether the training opportunities available to them have had an impact on their perception of their own competency. The findings of the study suggest that for the majority of skills, competency deficiencies cannot be attributed solely to deficiencies in training opportunities and in particular to those offered within a degree. The findings suggest that whilst there may be scope to enhance training opportunities for generic skills development, employers should look beyond the perceived deficiencies in higher education if they wish to improve competency.

Suggested Citation

  • Caroline Chaffer & Jill Webb, 2017. "An evaluation of competency development in accounting trainees," Accounting Education, Taylor & Francis Journals, vol. 26(5-6), pages 431-458, November.
    • Handle: RePEc:taf:accted:v:26:y:2017:i:5-6:p:431-458
    DOI: 10.1080/09639284.2017.1286602
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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. 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.
    3. Sara Isabel Marin-Zapata & Juan Pablo Román-Calderón & Cristina Robledo-Ardila & Maria Alejandra Jaramillo-Serna, 2022. "Soft skills, do we know what we are talking about?," Review of Managerial Science, Springer, vol. 16(4), pages 969-1000, May.
    4. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    5. Min Tao & Xiong Wang, 2023. "An Integrated MCDM Model for Sustainable Course Planning: An Empirical Case Study in Accounting Education," Sustainability, MDPI, vol. 15(6), pages 1-25, March.
    6. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.

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