Relational and decision-making skills development in South African accounting students

Abstract

Employers of accounting graduates have criticised graduates’ ability to work well with others and think critically. This study investigates aspirant Chartered Accountants in South Africa (‘aspirant CA(SA)s’) perceptions of the extent to which universities should and are developing relational and decision-making (RDM) skills in accounting students. Questionnaire data from 44 aspirant CA(SA)s, employed at three offices of a large audit firm in South Africa, were obtained. The majority of participants perceive that virtually all RDM skills are developed to an intermediate or advanced level during the academic programme. However, participants also perceive that the academic programme should develop all RDM skills to a greater extent; in particular, skills relating to managing others, teamwork, relationship-building, professional scepticism, emotional intelligence and leadership, to maximise performance during the training programme. Academics may benefit from this study’s findings of perceived RDM skills deficits, and suggestions for their development, which includes collaborating with training offices.