Preparing accounting students to be responsible leaders

Abstract

Accounting graduates progress to hold a variety of roles in society, often comprising positions of leadership. Yet studies continue to show that accounting graduates are underdeveloped in several competencies affiliated with leadership. These competencies are well-aligned with Responsible Leadership (RL) theory, and expectations of accounting education institutions globally. However, curriculum-level guidance targeting RL competency development in accounting students is lacking. The purpose of this study was therefore to identify guidelines for the accounting curriculum that support the development of RL competencies in accounting students. Thirteen interviews were conducted with South African CA leaders, to understand their post-university leadership development experiences and obtain their perspectives on how universities can better prepare accounting students to be responsible leaders. The study developed a model comprising seven core concepts which is named the RESPOND model. This model may assist accounting academics deliberating on adaptations to their curricula to achieve competencies synonymous with RL.

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