Relational and decision-making skills development in South African accounting students

IF 1.9 Q2 EDUCATION & EDUCATIONAL RESEARCH Industry and Higher Education Pub Date : 2023-04-09 DOI:10.1177/09504222231162062
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Abstract

Employers of accounting graduates have criticised graduates’ ability to work well with others and think critically. This study investigates aspirant Chartered Accountants in South Africa (‘aspirant CA(SA)s’) perceptions of the extent to which universities should and are developing relational and decision-making (RDM) skills in accounting students. Questionnaire data from 44 aspirant CA(SA)s, employed at three offices of a large audit firm in South Africa, were obtained. The majority of participants perceive that virtually all RDM skills are developed to an intermediate or advanced level during the academic programme. However, participants also perceive that the academic programme should develop all RDM skills to a greater extent; in particular, skills relating to managing others, teamwork, relationship-building, professional scepticism, emotional intelligence and leadership, to maximise performance during the training programme. Academics may benefit from this study’s findings of perceived RDM skills deficits, and suggestions for their development, which includes collaborating with training offices.
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南非会计专业学生的关系和决策技能发展
会计专业毕业生的雇主批评他们与他人合作和批判性思考的能力。本研究调查了南非有抱负的特许会计师(“有抱负的CA(SA)s”)对大学应该和正在培养会计学生关系和决策(RDM)技能的程度的看法。问卷调查数据来自44名有抱负的CA(SA)s,受雇于南非一家大型审计公司的三个办事处,获得。大多数参与者认为,几乎所有的RDM技能都是在学术课程中发展到中级或高级水平的。然而,参与者也认为,学术课程应该在更大程度上发展所有的资源管理技能;特别是与管理他人、团队合作、建立关系、专业怀疑、情商和领导能力有关的技能,以便在培训期间最大限度地发挥作用。学者们可以从这项研究发现的RDM技能缺陷中受益,并为他们的发展提出建议,包括与培训办公室合作。
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来源期刊
Industry and Higher Education
Industry and Higher Education EDUCATION & EDUCATIONAL RESEARCH-
CiteScore
4.20
自引率
17.60%
发文量
64
期刊介绍: Industry and Higher Education focuses on the multifaceted and complex relationships between higher education institutions and business and industry. It looks in detail at the processes and enactments of academia-business cooperation as well as examining the significance of that cooperation in wider contexts, such as regional development, entrepreneurship and innovation ecosystems. While emphasizing the practical aspects of academia-business cooperation, IHE also locates practice in theoretical and research contexts, questioning received opinion and developing our understanding of what constitutes truly effective cooperation. Selected key topics Knowledge transfer - processes, mechanisms, successes and failures Research commercialization - from conception to product ''Graduate employability'' - definition, needs and methods Education for entrepreneurship - techniques, measurement and impact The role of the university in economic and social development The third mission and the entrepreneurial university Skills needs and the role of higher education Business-education partnerships for social and economic progress University-industry training and consultancy programmes Innovation networks and their role in furthering university-industry engagement
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