Jose Luis Arquero, Carmen Fernandez-Polvillo and Trevor Hassall
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…
Abstract
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, defined as a very optimistic assessment of their own abilities. The main objective of the paper is to assess the existence of overconfidence.
Design/methodology/approach
Two samples, students and employers were surveyed regarding the exhibited level of accounting graduates in a set of 22 non-technical skills, highlighted as relevant in the literature. This enabled a comparison of the opinions of employers with the perceptions of students concerning the demonstrated level of such skills.
Findings
The results of this study support the existence of students' overconfidence. In all the skills students score their ability higher than employers do with those differences being statistically significant in 21 out of 22 skills. Employers who are in closer contact with entry level accountants perceive even lower exhibited skills levels in graduates.
Research limitations/implications
Overconfident students would be less motivated to actively participate in activities designed to improve skills resulting in underachievement and in lower performance. This low performance in highly valued skills could potentially harm their employability.
Originality/value
Although the literature focussing on non-technical skills in accounting is prolific there are few papers comparing the views of employers and students, and there are no previous studies focussing on overconfidence.
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Explores whether professional management accounting students adopt deep or surface Approaches to Learning. Using methodologies developed for research into higher education…
Abstract
Explores whether professional management accounting students adopt deep or surface Approaches to Learning. Using methodologies developed for research into higher education, suggests a model that focuses on students’ approaches to learning. It is important to stress that the concern of the model is with students’ perceptions, because it is these perceptions that will decide how the students approach their learning. The model is explored by using an Approaches to Studying Inventory questionnaire. Previous research in this area has largely been in the area of higher education. This empirical study is based on the students of a professional accounting body. The findings are presented in total and are then further analysed by gender, domicile and study method.
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John Cullen, John Joyce, Trevor Hassall and Mick Broadbent
Concepts of accountable management in the public sector have ensured that issues relating to performance measurement have been high on the agenda of higher education institutions…
Abstract
Concepts of accountable management in the public sector have ensured that issues relating to performance measurement have been high on the agenda of higher education institutions. Several quality initiatives are happening at the same time as universities are faced with diminishing financial support from public sources of finance. It has been suggested that higher education should look to private sector models of performance measurement in order to address important quality issues. In taking such models, the paper argues the importance of recognising that key performance indicators on their own can be dysfunctional unless they are grounded within the culture of a strategy‐focussed organisation. The paper then proposes the use of a balanced scorecard approach in order to reinforce the importance of managing rather than just monitoring performance. A balanced scorecard for a faculty of business and management is developed in order to illustrate the points being made.
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Trevor Hassall, John Joyce, Roger Ottewill, José Arquero and José Donoso
Distinguishes between communication apprehension (CA), the fear of actually communicating, and communication development, the ability to maintain and improve performance as a…
Abstract
Distinguishes between communication apprehension (CA), the fear of actually communicating, and communication development, the ability to maintain and improve performance as a communicator. Indicates that CA needs to be addressed before progress can be made in developing the communication skills of graduates to which employers attach considerable importance. Reports the results of a study comparing levels of CA amongst business and accounting students in the UK and Spain, which confirm the high levels of CA found in North American students but also indicate differences which may be due to cultural and other factors. Considers implications of findings for curriculum design and staff development.
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John Joyce, Trevor Hassall, José Luis Arquero Montaño and José Antonio Donoso Anes
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…
Abstract
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 maths anxiety (MA) in students at the commencement of their accounting and business courses in higher education. Establishes the underlying factors that are influential in determining the levels of apprehension and anxiety in individual students. An analysis of the underlying demographic variables such as age, previous educational background, etc. is also undertaken.
Findings
Identifies the existence of high levels of CA in accounting students and MA in business studies students at the beginning of their courses.
Practical implications
Where high levels of CA in accounting students and MA in business studies students are shown to exist consideration must be given to relevant curriculum design and delivery, and the use of techniques designed to reduce apprehension/anxiety in the students concerned. Because the apprehension/anxiety is present on entry to higher education it may be that specific courses appear to be recruiting students whose perception of their longer term vocational skills requirements may be inappropriate to their chosen career area.
Originality/value
Identifies specific differences in the areas of CA and MA between differently focused vocational courses, which have syllabus overlap, within a business school.
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Trevor Hassall, Jose L. Arquero, John Joyce and Jose M. Gonzalez
The purpose of this paper is to establish a link between communication apprehension and communication self‐efficacy in accounting students.
Abstract
Purpose
The purpose of this paper is to establish a link between communication apprehension and communication self‐efficacy in accounting students.
Design/methodology/approach
This is achieved by the use of two questionnaires jointly distributed to the students involved. The Personal Report of Communication Apprehension (PRCA‐24) developed by McCroskey to measure oral communication apprehension[1] (OCA) and the instrument for written communication apprehension (WCA) developed by Daly and Miller and a questionnaire to measure communication self‐efficacy. This had been developed using the guidelines set out by Bandura and was designed to measure two constructs: oral communication self‐efficacy, and written communication self‐efficacy.
Findings
The two separate statistical tests to identify the connection between the two concepts both indicated the existence of a strong relationship between the two. This was shown not only in the overall relationship between communication apprehension and self‐efficacy but also equally strongly in their constituent components.
Practical implications
The existence of this relationship is important because it provides a possible development in terms of understanding the barrier to the development of communication skills and also indicates a possible redirection to alleviate and remove the barrier. In order for accountants to meet future challenges, there is substantial evidence that the development of communication skills will be vital.
Originality/value
This paper draws the conclusion that in the future consideration needs to be given to incorporating into the pedagogy of accounting education, especially in those areas involving the development of communication skills, approaches that increase self‐efficacy.
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Trevor Hassall, John Joyce, José Luis Arquero Montaño and José María González González
The purpose of this paper is to identify, prioritise, and contrast the needs in terms of the development of vocational skills in final year undergraduate accounting students from…
Abstract
Purpose
The purpose of this paper is to identify, prioritise, and contrast the needs in terms of the development of vocational skills in final year undergraduate accounting students from two distinct countries. The study aims to survey and analyse the views of Malaysian and UK students.
Design/methodology/approach
A questionnaire was used to gather the data. Quantitative analysis was then used as the basis of a comparative study. The data for this study were collected via questionnaires completed by Malaysian exchange students on their arrival at UK university and the students of that UK university.
Findings
The results indicate that both sets of students accept the need to develop vocational skills in order to perform competently as an accountant. There is however clear differences in the views of the Malaysian and UK students concerning the specific skills that they perceive as being priorities to be developed. The students also hold differing views of the major barriers to the development of vocational skills in higher education.
Originality/value
Previous studies have established the need to prioritise vocational skills development. Studies have also established the views of employers and students. This study contrasts the views of students from two contrasting contexts. The study establishes that students from differing countries perceive differing priorities in terms of vocational skills not only between students but also between students and the currently stated views of employers and professional bodies internationally.
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Jose Luis Arquero, Carmen Fernández-Polvillo, Trevor Hassall and John Joyce
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…
Abstract
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
Self-Determination Theory (SDT) and approaches to learning framework were used as theoretical background. Questionnaires were used to generate data. The sample was composed by 270 students enroled on differing degrees in term of motivation (accounting and nursing).
Findings
The results reveal differences in the approaches to learning and motivation between nursing and accounting students. Nursing degree seem to attract more internally motivated students, presenting significantly higher scores in terms of deep approach and lower scores on surface approach. Significant relationships where found between motivation and approaches.
Research limitations/implications
Data are obtained from students studying at a specific university in two degrees.
Practical implications
The result suggest that different degrees could attract students with different motivations and approaches to learning. Educators must be aware of which type of students are being attracted to their classrooms, because the inconsistencies between the students’ motives and approaches, the way the contents are presented, the pedagogy and the assessment system could result in poorer learning and failure to transfer or sustain innovations.
Originality/value
This paper adds to the very scarce literature linking motivation and approaches. The implications for curriculum design and delivery and specifically for assessment design are of interest for educators.
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Trevor Hassall, Alex Dunlop and Sarah Lewis
Examines the nature of professional competence, using the field of Internal Audit as an exemplar. Attempts to describe the professionalization process and thus the context in…
Abstract
Examines the nature of professional competence, using the field of Internal Audit as an exemplar. Attempts to describe the professionalization process and thus the context in which the concept is normally encountered. Reviews the nature and influence of pressures for change currently affecting the Internal Audit profession. Examines the differing approaches to the definition and interpretation of professional competence, including the consideration of the factors which underpin it and the role therein played by knowledge. Considers current UK and US proposals and developments in Internal Auditor education in the light of conclusions drawn from the preceding sections. Concludes that it is likely that a major influential role will be played by current developments in NVQ methodology and that, at least in the short term, a case study approach to teaching and assessment would be beneficial. It further posits that there will be, in all probability, a major role to be played in the future by formally structured workplace based competence led assessment.
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José Luis Arquero Montaño, José María González González, Trevor Hassall, John Joyce, Eleni Germanou and Sophia Asonitou
The purpose of this article is to identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by…
Abstract
Purpose
The purpose of this article is to identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by the use of a study process questionnaire.
Design/methodology/approach
The questionnaire used was Biggs’ R‐SPQ‐2F (Biggs et al.). This is a 20‐item questionnaire that identifies the learning styles of individual students in terms of deep and surface approaches.
Findings
Significant differences were found in the approaches to learning of the students in the countries concerned. The differences were rooted in two subcomponents: motive and strategy. Gender differences were also identified.
Originality/value
A major factor in the development process of future accountants is the education process that they undertake. This study identifies a methodology that is capable of comparing accounting students in different countries and potentially identifying the underlying reasons why the quality of the learning outcomes achieved may differ under differing educational systems.