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Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina – Higher Education, Skills and Work-based Learning, 2021
Purpose: This study investigates perceptions regarding generic skills future entry-level accountants and auditors will require. Such soft or pervasive skills are necessary to operate effectively in the future world of work. Prior research mainly explores generic skills from an attribute-based perspective, while this paper combines it with an…
Descriptors: Accounting, Financial Audits, Job Skills, Business Skills
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Barac, Karin; Kirstein, Marina; Kunz, Rolien – Accounting Education, 2021
There is a paucity of literature investigating peer review as an aspect of accounting and auditing education. This study investigates students' perceptions of peer review as a method to develop professional competencies. It reports on a peer review intervention, the so-called TUTBuddy, introduced in an undergraduate auditing course. A mixed method…
Descriptors: Accounting, Correlation, African Culture, Financial Audits
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Coetzee, Stephen A.; Janse van Rensburg, Cecile; Schmulian, Astrid – Accounting Education, 2016
This study explores differences in students' reading comprehension of International Financial Reporting Standards in a South African financial reporting class with a heterogeneous student cohort. Statistically significant differences were identified for prior academic performance, language of instruction, first language and enrolment in the…
Descriptors: Reading Comprehension, Standards, Accounting, Intervention
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Owen, Gareth – Accounting Education, 2013
Integrated reporting (IR) is a major development in a number of sustainability-related accounting initiatives and, if widely adopted, will require significant developments in professional and university accounting curricula. These will include: a strategic rather than operational or transactional focus; longer- rather than short-term outlook;…
Descriptors: Accounting, Curriculum, Sustainability, Financial Audits