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  • 标题:Accounting Education and the Provision of Soft Skills: Implications of the recent NZICA CA Academic requirement changes
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  • 作者:Mary Low ; Grant Samkin ; Christina Liu
  • 期刊名称:e-Journal of Business Education & Scholarship of Teaching
  • 印刷版ISSN:1835-9132
  • 出版年度:2013
  • 卷号:7
  • 期号:1
  • 页码:1-33
  • 出版社:Australian Business Education Research Association
  • 摘要:This research examined the role of accounting education in the provision of soft skillsto accounting graduates, and how this may be affected by the recent changes inacademic requirements initiated by NZICA. A qualitative research method utilizing indepthinterviews was conducted with accounting graduates, partners of the Big4accounting firms, and two NZICA representatives. A literature review was conducted inorder to review research regarding the purpose of tertiary accounting education, theissues in accounting education, and the provision of soft skills in accounting education.Included in this paper is a brief history of NZICA which focuses on its establishmentand the changing academic requirements to become a qualified CA. The researchfound that overall, the majority of participants in this study were of the opinion thattertiary accounting education plays an important role in soft skills development foraccounting graduates. The majority of participants also perceived that a three yeardegree should not diminish the quality of soft skills development at tertiary level sincethe fourth year did not provide additional soft skills development for them. Theimplications of the 2010 academic changes may not be witnessed for a few years;therefore, it would be ideal for NZICA to conduct a review of the academic changescommencing from 2013 to see whether the changes have improved the students’education experience, practitioners’ pool of graduates and the profession’s pool ofmembers. Such a review will be important to gather feedback and determine whetherfurther academic changes will need to be made to ensure a quality tertiary levelaccounting education.
  • 关键词:Accounting education; soft skills; CA academic requirements
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