Non-technical skills are essential for today's professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting degrees who they perceive have better developed these skills.The research aims to further the debate on non-technical skill development of accounting graduates, interpreted through a lens of institutional theory. Data was collected via a questionnaire to Big 4 ICAS trainees and subsequent interviews with Scottish academics.Pressure, driven normatively by accreditation, for high-levels of technical content was found to result in accountancy degree providers requiring to make prioritisation decisions regarding the development of non-technical skills. Accountancy degree providers appeared to prioritise interpersonal and communication skills at the detriment of intellectual skills. Un-actioned, this could threaten the institutional legitimacy of accountancy degrees.

The use of breakout rooms is an increasingly used tool in online teaching. This study uses Laurillard’s (2013) Conversational Framework to evaluate the effectiveness of breakout rooms in achieving learning through peer-to-peer dialogue in large-scale teaching. Data were collected through online surveys, comprising Likert ratings and open questions, to undergraduate students (n = 115) and tutors (n = 9) at Aberdeen Business School (Robert Gordon University) reflecting on Year 1 studies in the 2020–2021 academic year. Key findings indicate that breakout rooms can be successful in achieving effective learning through peer-to-peer dialogue. However, this is highly dependent on the participation by students, which was variable. In order to facilitate effective breakout rooms, tutors need to ensure they set a clear task, with evidence suggesting a perception gap between tutors and students on how effectively this was done, and regularly visit breakout rooms to encourage participation and provide support.