Purpose: Despite the institutional calls to include the development of non-technical skills as objectives in accounting curriculum and the attempts to do so, a gap between the level of skills exhibited by graduates and those needed to succeed as a professional is still perceived. One of the possible causes could be students' overconfidence,…

The ability of accountants to appropriately perform in practice is linked to over-arching professional competence. Continuing Professional Development (CPD) is the current solution with reference to maintenance and development of professional competence. A phenomenographic approach is used to explore how accounting practitioners perceive…

Purpose: The individual characteristics of students can have a strong influence on the success of the adopted innovations in terms of their transferability and sustainability. The purpose of this paper is to compare the motivations and approaches to learning on degrees with differing vocational components. Design/methodology/approach:…

The design, delivery and assessment of a complete educational scheme, such as a degree programme or a professional qualification course, is a complex matter. Maintaining alignment between the stated aims of the curriculum and the scoring of student achievement is an overarching concern. The potential for drift across individual aspects of an…

The Bologna Process is fostering a change in higher education systems in order to attain the objectives of educational convergence, comparability and mobility of students and academics. As a consequence, the structure of degrees, syllabuses, pedagogy and evaluation and assessment systems (for students, teaching staff and programmes) must be…

Teachers, students and professionals have confirmed the need to introduce skills into business administration and accounting education in Spain. However, this change has not taken place at any desirable level. This paper uses the New Institutional Sociology (NIS) to analyse the pressures to introduce the policy that consists of the incorporation…

Responses from 214 of 950 British employers of management accountants were analyzed with a weighted importance indicator. Communication and time management skills were most important. Employers thought that entry workers had good information technology skills but oral and written communication was "just acceptable." Also needing…

Purpose: To establish the existence of barriers to communication and numeracy skills development and to establish the levels of these exhibited by accounting and business students at the commencement of their courses in higher education. Design/methodology/approach: Uses questionnaires to establish the levels of communication apprehension (CA) and…