Impediments and pressures to incorporate soft skills in Higher Education accounting studies

Asonitou, Sofia

doi:10.1080/09639284.2021.1960871

Cited by 23 publications

(14 citation statements)

References 83 publications

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“…However, it is to be noted that the objective of the paper is not to obtain an exact measure of the overconfidence level, but to provide evidence of the existence of overconfidence as a constraint for skills development, something that has not been done in the literature, even in recent reviews (see for instance Asonitou, 2022). The lack of recognition of this constraint could be neglecting a relevant problem and therefore, closing the possibilities to implement actions that could remove this restriction.…”

Section: Discussionmentioning

confidence: 99%

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Non-technical skills and students' overconfidence in accounting

Montaño

Fernández-Polvillo

Hassall

2022

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PurposeDespite 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/approachTwo 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.FindingsThe 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/implicationsOverconfident 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/valueAlthough 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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Section: Discussionmentioning

confidence: 99%

“…1. A complete and updated review of the literature about impediments to skills development can be found in Asonitou (2022), who uses 11 categories to classify the published studies, being “students' attitude and capabilities” one of them; however, overconfidence does not appear as a constraint in any of the reviews.…”

Section: Notesmentioning

confidence: 99%

Non-technical skills and students' overconfidence in accounting

Montaño

Fernández-Polvillo

Hassall

2022

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“…Through practical operations, students can become familiar with the use of accounting software, master accounting methods and processes, and learn to solve practical accounting problems [13]. This practical learning method can improve their performance and coping ability in accounting practice [14][15]. In the modern job market, employers pay more attention to the actual work experience and operational abilities of applicants [16].…”

Section: The Importance Of Accounting Practice Coursesmentioning

confidence: 99%

Exploration on the Reform of Accounting Practice Curriculum in Higher Vocational Education under the Background of Financial Shared Service Center

2023

IJNDE

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As Financial Shared Service Center become increasingly important in the modern economy, accounting practice courses in higher vocational education are also facing new challenges and opportunities. However, there is currently relatively limited research on how to effectively implement such courses to improve student employment and satisfaction. In order to solve this problem, this study uses the SPSS regression model analysis method to explore the key factors affecting student employment and satisfaction, and propose improvement measures. The research results show that learning attitudes, learning strategies, personal abilities, professional knowledge, teaching methods, educational concepts, curriculum, practical opportunities and cooperation opportunities have a significant impact on students' employment and satisfaction. Based on the above conclusions, this study proposes a series of improvement measures, including optimizing curriculum, strengthening professional knowledge cultivation, and diversifying teaching methods. These measures aim to improve students' practical abilities, employment competitiveness and satisfaction. This study provides a useful reference for the reform of accounting practice courses in higher vocational education in the context of the Financial Shared Service Center. At the same time, this study also provides guidance for educational institutions and teachers, promoting the development of higher vocational education and the optimization of practical courses.

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“…Considering that HEIs should strive to solve asymmetries between graduate competencies and labor markets' needs, both interests should be cared for in a balanced manner [31]. Yet, in accounting, there seems to be a big difference between what HEIs teach and what students need for their future profession [4,13,51].…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…A lot has been written about the future of the accounting profession, on topics including the role of higher education institutions (HEIs) in this process, although the field is still not saturated. One of the most common criticisms of HEIs is that curricula do not seem to reflect the trends, solutions, and changes divulged in the scientific literature [4][5][6], which seems odd given the fact that most of this knowledge is produced by academics. This claim is usually made without concrete data to back it up and is based on researchers' individual perceptions about what is happening in the field.…”

Section: Introductionmentioning

confidence: 99%

Not Practicing What You Preach: How Is Accounting Higher Education Preparing the Future of Accounting

et al. 2022

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The accounting profession is undergoing significant changes due to revolutions in technology and markets. It is ever more important for higher education institutions (HEIs) to understand how to prepare professionals and students for the not-so-distant future. A review of the literature was conducted using VOS Viewer, focusing on the accountant’s profile in the context of the fourth industrial revolution and digital transformation. Then, the literature review’s findings were compared with the curricula of all Portuguese HEI accounting courses. The results show that transversal skills will be crucial in maintaining the relevance of the accounting profession, but HEIs seem to focus their curricula almost entirely on technical competencies/hard skills. There are, therefore, substantial divergences between what literature preaches and what education practices, not unlike what is being reported the world over. The origins and solutions to this apparent paradox are explored so as to contribute to good practices in other contexts and as a cautionary tale for other countries’ professional systems.

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Impediments and pressures to incorporate soft skills in Higher Education accounting studies

Cited by 23 publications

References 83 publications

Non-technical skills and students' overconfidence in accounting

Non-technical skills and students' overconfidence in accounting

Exploration on the Reform of Accounting Practice Curriculum in Higher Vocational Education under the Background of Financial Shared Service Center

Not Practicing What You Preach: How Is Accounting Higher Education Preparing the Future of Accounting

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