Generic skills in accounting education in a developing country: exploratory evidence from Sri Lanka

Nadana Abayadeera · Kim Watty

51 citations0/0 files storedAsian Review of Accounting

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Accounting Education and Careers Higher Education and Employability Management and Marketing Education

Abstract

Purpose The purpose of this exploratory study is to investigate the generic skills developed during the undergraduate degree from the perspectives of final year undergraduates and graduate employers. Design/methodology/approach The list of generic skills tested in this study was contextualised to Sri Lanka and developed based on prior studies. Data obtained from stakeholders via a questionnaire survey was analysed using paired-sample t-test; independent sample t-test; principal component analysis; and one-way-analysis of variance (ANOVA), with a view to explore, evaluate and compare respondents’ perspectives. Findings Our findings revealed both stakeholders believe that most of the generic skills tested in this study are important for graduates’ career success. Consistent with prior studies, respondents prioritised generic skills for career success above technical skills. Final year accounting undergraduates are aware of the skill expectations in the employment market. However, they perceive that most of the important generic skills are not adequately developed during the degree. Practical implications Findings of this study inform the importance of adopting a holistic approach to the redesign of the accounting curricula to accommodate generic skill development during the degree. Suggestions include: establishing strong links between universities, professional accounting institutions and employers; introducing participatory methods of curriculum design; and assimilating continuous reviews and frequent updates to curricula. Originality/value Sri Lanka, a developing country, was selected for this research given that little has been reported in the literature in terms of generic skills development of accounting graduates in developing countries.

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References

1993Research methods for business: A skill building approach 1984Business Research Methods 2008What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations 2006Understanding What We Mean by the Generic Attributes of Graduates 2009Do Accounting Graduates’ Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence 2009The Expectation-Performance Gap in Accounting Education: An Exploratory Study 2006Accounting graduates' perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities 2001Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers' opinion

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