Audit of accounting program on oral communications apprehension: a comparative study among accounting students

Abstract

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A factor analysis on knowledge and skill components of accounting education: Chinese case

“…Many practitioners and the professional bodies continuously criticized that the traditional accounting education was too closely tied into preparing students for professional qualification examinations. Most accounting education programs at universities and colleges in many countries were too narrowly constructed, staffed with limited knowledge subjects in the accounting curriculum and lack of training of skills that are required for practicing professionals (AAA, 1986;AECC, 1990;Albrecht & Sack, 2000;Aly & Islam, 2003;Nelson, 1996). Accounting practitioners have continuously criticized accounting graduates for generally lacking the comprehension of knowledge other than some specialized accounting subjects.…”

“…Due to increasing high-tech production and globalized operations, accounting practitioners must possess many professional skills to cope with dramatic changes stemming from business restructuring with much more complicated production and operating processes, such as oral and written communication, analytical and critical thinking, leadership, team work, change management, foreign language, computer technology, etc. Application of those important skills may have even outweighed the accounting knowledge requirements for new entrants to the accounting profession (Ainsworth, 2001;Albrecht & Sack, 2000;Aly & Islam, 2003;Borzi & Mills, 2001;Burnett, 2003;Bonk & Stevenson, 1998;Boyce, 1999;Kimmel, 1995;IFAC, 1996;Thompson, 1995). Accordingly we set a study proposition as the following;…”

“…In particular, a joint study project sponsored by 4 major accounting bodies and the 'Big 5' accounting firms in 2000 summarizes the perceptions of various stakeholders and draws a blueprint of new accounting education (Albrecht & Sack, 2000). A long list of knowledge subjects and skills has been identified as a reference for the desirable changes in accounting education (Ainsworth, 2001;Albrecht & Sack, 2000;Aly & Islam, 2003;Francisco & Kelly, 2002). Consensus is emerging among accounting practitioners and academics in recent years on the need for expanding knowledge base and skill development in accounting education.…”

Lessons from Successes in Medical Communication Training and Their Applications to Accounting Education

“…While the study did not measure skill increases per se, it reported reduced CA post-training, with the most significant change being in the context of public speaking. Another study has demonstrated that without specific intervention there was no significant change in the CA scores of accounting students entering programmes and finishing programs (Aly and Islam, 2003).…”

Communication apprehension and maths anxiety as barriers to communication and numeracy skills development in accounting and business education

“…A study by Hassall et al (2000) indicated that in the UK and Spain there were significant differences in OCA between accounting and business studies students. Aly and Islam (2003) conducted a longitudinal study that found no significant differences in the levels of CA in students entering and leaving an accounting course. This points to a potential deficiency in the communication skills levels ofr accounting graduates and the need to review current models of skills development within accounting courses.…”