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An investigation into the development of non-technical skills by undergraduate accounting programmes

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  • Shonagh Douglas
  • Elizabeth Gammie

Abstract

Non-technical skills are essential for today’s professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting degrees who they perceive have better developed these skills. The research aims to further the debate on non-technical skill development of accounting graduates, interpreted through a lens of institutional theory. Data was collected via a questionnaire to Big 4 ICAS trainees and subsequent interviews with Scottish academics. Pressure, driven normatively by accreditation, for high-levels of technical content was found to result in accountancy degree providers requiring to make prioritisation decisions regarding the development of non-technical skills. Accountancy degree providers appeared to prioritise interpersonal and communication skills at the detriment of intellectual skills. Un-actioned, this could threaten the institutional legitimacy of accountancy degrees.

Suggested Citation

  • Shonagh Douglas & Elizabeth Gammie, 2019. "An investigation into the development of non-technical skills by undergraduate accounting programmes," Accounting Education, Taylor & Francis Journals, vol. 28(3), pages 304-332, May.
    • Handle: RePEc:taf:accted:v:28:y:2019:i:3:p:304-332
    DOI: 10.1080/09639284.2019.1605532
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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. Karin Brunsson, 2022. "Formal Rationality as Ideal: The Textbook Approach to Management," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 8(4), pages 329-344, October.
    3. repec:fst:rfsisf:v:8:y:2023:i:15:p:62-85 is not listed on IDEAS
    4. Hanns de la Fuente-Mella & Ricardo Campos-Espinoza & Nelson Lay-Raby & Omar Lamelés-Corvalán & Mario Pino-Moya & Reynier Ramírez-Molina, 2022. "Multinomial Cross-Sectional Regression Models to Estimate and Predict the Determinants of Academic Performance: The Case of Auditor Accountant of the Pontifical Catholic University of Valparaíso," Sustainability, MDPI, vol. 14(15), pages 1-15, July.
    5. Doyle, Elaine & Frecknall-Hughes, Jane & Summers, Barbara, 2022. "Ethical reasoning in tax practice: Law or is there more?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
    6. Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga, 2023. "The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-48, March.
    7. Andreea Cordos (Labaditis) & Adriana Tiron-Tudor, 2023. "Employability skills for professional accountants in the midstof Industry 4.0 - a literature review," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 62-85, November.
    8. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    9. 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.
    10. 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.
    11. Maria-Silvia Fota & Nicoleta-Elena Cristea & Alexandru Ureche & Nadia Albu, 2024. "Accountants' Competencies for Sustainability Reporting: An Exploratory Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 446-460, June.
    12. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).

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