scholarly journals Importance of Generic Skills in Accounting Education: Evidence from Egypt

2017 ◽  
Vol 7 (2) ◽  
pp. 16
Author(s):  
Amani Hussein
Keyword(s):  
International Education ◽  
Information Technologies ◽  
Accounting Education ◽  
Accounting Firms ◽  
Generic Skills ◽  
Analytical Skills ◽  
Five Factors ◽  
Education Standard ◽  
Education Process ◽  
Organization Research

Nowadays, globalization, new economic challenges and innovations in information technologies (IT) influenced the role and domain of professional accountants. The current accreditation requirements and educational frameworks of the contemporary accounting profession emphasize the importance of broad ‘generic skills’. This research aims to fill the gap in studying generic skills in Egypt by examining the importance of generic skills in accounting education. The research results are consistent with the International Education Standard IES 3 and several studies, and highlighted the importance of five factors: intellectual and communication, interpersonal, creative ability, organization, research and analytical skills. Moreover, it is recommended that universities in Egypt should reevaluate their accounting education process and establish strong links with professional accounting firms.

Generic skills in accounting education in Saudi Arabia: students’ perceptions

2020 ◽  
Vol 28 (3) ◽  
pp. 395-421
Author(s):  
Mohammed Ali Al Mallak ◽  
Lin Mei Tan ◽  
Fawzi Laswad
Keyword(s):  
International Education ◽  
Business Management ◽  
Western Country ◽  
Accounting Education ◽  
Accounting Students ◽  
Education Standards ◽  
Generic Skills ◽  
Content Type ◽  
Generic Skill ◽  
Ethical Skills

PurposeThe purpose of this exploratory study is to examine the perceptions of Saudi university accounting students of the importance of developing generic skills in their accounting education, the levels of competence they should acquire and expect to achieve during the academic study, and the constraints that may hinder the development of generic skills in accounting education.Design/methodology/approachThe study uses the skills outlined in the IFAC’s International Education Standards (IES) 3 (intellectual, personal, organizational and business management, and interpersonal and communication) and IES 4 (ethics in accounting/business). A survey questionnaire was used to collect the data.FindingsThe findings show that students perceived all five generic skill categories to be important, with ethical skills rated as the most important. However, the students expected that they would achieve a somewhat lower level of generic skill by the end of their studies in all areas, and they perceived a number of constraints that impede their skill development. The results indicate the importance of developing generic skills in accounting education and suggest that the Saudi accounting education system could do more to provide students with opportunities to develop generic skills to enable them to succeed in their future careers.Originality/valueAs little of the current literature has focused on generic skills in accounting education in a non-Western country, this research contributes to the literature on generic skills in a developing nation.

WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION

1996 ◽  
Vol 23 (1) ◽  
pp. 89-116 ◽  
Author(s):  
Elliott L. Slocum ◽  
Alfred R. Roberts
Keyword(s):  
Independent Schools ◽  
College Graduates ◽  
Accounting Education ◽  
Graduate Level ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
College Programs

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926–1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928–1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting.

Is Hong Kong ready for accounting education reform: an analysis of tri-partite views

2014 ◽  
Vol 27 (3) ◽  
pp. 249-265 ◽  
Author(s):  
Theodore T.Y. Chen
Keyword(s):  
Hong Kong ◽  
Education Reform ◽  
Financial Reporting ◽  
Accounting Education ◽  
Accounting Firms ◽  
Content Type ◽  
The Usa ◽  
Accounting Practitioners ◽  
The Uk ◽  
Big Four

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each. Findings – There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA. Originality/value – The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?

scholarly journals The analysis of usage possibilities of the Moodle platform to execute the training process in an "Engineering of internal security systems" field of study at Lublin University of Technology

2017 ◽  
Vol 4 ◽  
pp. 104-107
Author(s):  
Sławomir Bronisz ◽  
Elżbieta Miłosz
Keyword(s):  
Computer Simulation ◽  
Information Technologies ◽  
Engineering Systems ◽  
Training Process ◽  
Field Of Study ◽  
Security Systems ◽  
Internal Security ◽  
University Of Technology ◽  
The Subject ◽  
Education Process

The article presents the results of research on the analysis of the possibilities of using the Moodle platform for the implementation of the education process at the engineering systems of internal security in the Lublin University of Technology. The research involved an analysis of the possibility of Moodle and computer simulation of the subject of Information Technologies.

scholarly journals DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL

2013 ◽  
pp. 270-275
Author(s):  
E. Y. Voronova
Keyword(s):  
Traditional Approach ◽  
Real Life ◽  
Theory And Practice ◽  
Accounting Education ◽  
Professional Literature ◽  
Theoretical Concepts ◽  
Analytical Skills ◽  
Innovation Activities ◽  
Interdisciplinary Approaches

The article considers didactic aspects of competence-based and interdisciplinary approaches to teaching accounting for university students. The author proves the necessity to improve the national accounting education aimed at cohesion of theory and practice, production of new knowledge, its spread and usage via innovation activities. The article criticizes traditional approach to typical problem-solving connected with calculations and memorizing double-entries for failing to develop student’s analytical skills. It also promotes case-studies to infuse knowledge and skills enabling students to professionally solve real life like problems which they are likely to face. The article also considers seminars in the light of communication and its frame to inform students of innovation theoretical concepts of accounting. In addition the author looks into changes in the role of the lecture teaching accounting as well as forms and methods of teaching accounting as well as forms and methods of teaching accounting due to access to IT. The article underlines the importance of increased autonomy and self-reliance of students. It also describes professional literature as a key information resource in accounting.

Professional accounting education programmes in South Africa and India

2014 ◽  
Vol 4 (1) ◽  
pp. 97-116 ◽  
Author(s):  
Lesley Stainbank ◽  
Devi Dutt Tewari
Keyword(s):  
South Africa ◽  
International Education ◽  
South African ◽  
Single Point ◽  
Secondary Data ◽  
Relevant Information ◽  
Accounting Education ◽  
The South ◽  
Content Type ◽  
Education Model

Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC). Design/methodology/approach – The research methodology is a qualitative archival approach extracting information from secondary data (Statements of Membership Obligations’ compliance questionnaires available on the IFAC web site and information from the web sites of the relevant professional accountancy bodies). Findings – With regards to the IESs, the study found that both countries comply with the standards, although important differences occur. In South Africa, most of the education takes place during the university phase; and while both countries cover the content requirements, India covers the acquisition of professional skills more formally; ethics is taught and examined in both countries; both countries require a three year training contract; both countries have a final examination but the content of the examinations are different; and South Africa requires more continuous professional development than India. These findings, when related to India's and South Africa's relative positions on certain of the Global Competitiveness Indices may indicate that India could learn from the South African accountancy education model in order to strengthen the Indian position with regards to auditing and reporting standards. Research limitations/implications – A limitation of the study is that it did not investigate the quality of the relative education programmes and it benchmarks both programmes at a single point in time. Practical implications – India could strengthen its accounting profession by implementing some of the South African aspects of its education model. South African could consider adopting the flexibility in the entry requirements in the Indian education model in order to increase the number of accountants in South Africa. These findings may also be useful to other developing countries to identify practices which could be adopted if suitable in their respective countries. Originality/value – The study is original as accountancy education programmes in India and South Africa have not been contrasted before. In view of their similar colonial background and the fact that both countries are major economic and political forces in their respective regions, the value of this study is that it provides useful and relevant information to India, South Africa and other countries with similar economic and social backgrounds.

IFRS Adoption in Ghana: The Dimensions of Challenges Firms Encounter

2017 ◽  
Vol 7 (2) ◽  
pp. 194
Author(s):  
Nasiru Inusah ◽  
Joseph Yaw Dwommor
Keyword(s):  
Accounting Education ◽  
Cost Driver ◽  
Regulation System ◽  
Ifrs Adoption ◽  
Software Packages ◽  
Five Factors ◽  
Correct Application ◽  
The Cost ◽  
Support Cost ◽  
Finance Officers

The study seeks to identify challenges of IFRSs adoption firms encounter firms in the context of Ghana and the factors underlining these challenges. Structured questionnaire items were use to investigate the dimensionality of challenges firms encounter in a mandatory IFRS adoption situation using a sample of 88 finance officers of unlisted firms in Ashanti Region of Ghana. It is found that firms in Ghana do encounter some challenges in adopting IFRS. Notable among these challenges are correct application of IFRS, knowledge and expertise in IFRS, resistant to change, compatible software packages, integrating IFRS into existing systems and regulation enforcement. It is also found that the challenges of IFRS adoption in Ghana may be explained by five factors namely: IFRS Complexity, Knowledge and Expertise, Regulation, System and Processes, and Institutional Support. Cost could not be confirmed as a factor of IFRS adoption challenges, however, evidence suggest that cost as a challenge of IFRS adoption may be explained by the cost driver. It is therefore recommended that accounting education and training curricula in Ghana should be revised to reflect the changes in reporting standards and local accounting professional bodies should provide guidelines on the application of apparently difficult standards to local situations.

scholarly journals An Empirical Evaluation of Accounting Graduates’ Employability Skills from Jordanian Employers’ Perspective

2015 ◽  
Vol 9 (1) ◽  
pp. 55 ◽  
Author(s):  
Ghada Awad Altrawneh
Keyword(s):  
Empirical Evaluation ◽  
Technical Skills ◽  
Point Of View ◽  
Accounting Education ◽  
Employability Skills ◽  
Accounting Students ◽  
Job Market ◽  
Generic Skills ◽  
Private And Public ◽  
Accounting Graduates

<p>In the specific case of accounting, compatibility is being sought between what accounting education provides, what accounting graduates possess and what the job market requires. Thus, from the employers’ point of view, this study will attempt to investigate the skills that accounting students have and the skills required by the labour market, and which will enhance the employability of graduates. The perception of employers of how important those skills are to the job market will be explored, as well as whether the importance of the required skills varies depending on type of sector, organisation and job position, all in the context of Jordan. In general, this study is intended to bridge the gap to the benefit of academia, professionals and students.</p><p>The objective of the study has been approached by developing a questionnaire that was distributed to all major Jordanian companies and organizations in both the private and public sectors. The study concludes that accounting graduates lack, in particular, the necessary (generic) skills, and that there is a significant gap between the skills employers need and consider important, and the skills accounting graduates actually possess and can demonstrate in practice. The results show that employers tend to be more satisfied with the level of technical skills that students have acquired, than generic skills.</p>

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