Are Accounting Programs Future-ready? Employability Skills

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE Australian Accounting Review Pub Date : 2021-06-15 DOI:10.1111/auar.12337
Ewa Banasik, Christine Jubb
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引用次数: 10

Abstract

The first aim of this paper is to ascertain the extent to which Master-level accounting units across Australian universities incorporate five specific employability skills: digital technology and intellectual, communication, teamwork and leadership and management skills. The accounting profession considers these skills as the skills required of accountants in the foreseeable future. Using the International Education Standards as a benchmark, we review unit outlines and synopses to identify whether these employability skills are reflected in unit learning outcomes and graduate attributes. Our research indicates that too often not evident in the documents examined are exposures to 1) digital technology and accounting software and systems, 2) assessment of oral presentation capability, 3) training that fosters teamwork skills before completion of assessable team tasks and 4) situations that model and develop leadership and management skills. The second aim of this paper is to offer recommendations for the inclusion of these skills into curricula. Based on the literature and best practices identified in this study, we formulate 13 recommendations that we feel, if implemented, would remedy the issues uncovered and improve the integration of these skills into all accounting programs.

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会计课程为未来做好准备了吗?就业技能
本文的第一个目的是确定澳大利亚大学的硕士级会计单位在多大程度上纳入了五种具体的就业技能:数字技术和智力、沟通、团队合作、领导和管理技能。会计专业认为这些技能是在可预见的未来会计人员所需要的技能。以国际教育标准为基准,我们审查单元大纲和大纲,以确定这些就业能力技能是否反映在单元学习成果和毕业生属性中。我们的研究表明,在被检查的文件中,经常没有明显的是暴露于1)数字技术和会计软件和系统,2)口头陈述能力的评估,3)在完成可评估的团队任务之前培养团队合作技能的培训,以及4)模拟和发展领导和管理技能的情况。本文的第二个目的是为将这些技能纳入课程提供建议。基于本研究中确定的文献和最佳实践,我们制定了13条建议,我们认为,如果实施,将弥补所发现的问题,并改善这些技能融入所有会计项目。
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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
期刊最新文献
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