Strategies for Building Communication and Negotiation Competencies for Prospective Accountants

Abstract

Purpose of the study: The objective of the study is to evaluate the effectiveness of the existing strategies employed by the department of accounting in equipping its students with communication and negotiation competencies (CNC). Classroom, extracurricular, and internship are the main strategies to build students' CNC. This study aims to identify the impacts of classroom learning, extra-curricular activities, internship and community service on CNC. Methodology:The study employs a quantitative approach by using accounting students at Universitas Negeri Semarang as a population. The study employs a five-point-Likert scale to collect data from accounting students in the fourth year. Student engagements are used to measure classroom, extra-curricular activities, internship and community service. Descriptive, correlation and regression techniques are used to analyze data.Main Findings: Classroom, extracurricular, internship and community service engagement positively and significantly influence communication and negotiation competencies. The study also shows that accounting student learns more about CNC in the internship and community service activities.Applications of this study: ASEAN member countries have ratified Mutual Recognition Arrangement (MRA) where accountants from a member country can operate their business in other member countries. To ensure prospective accountants would work well in this region, they should have good CNC. The results of the study would provide information to accounting departments on how to equip their graduates with these competencies.Novelty/Originality of this study: Research on CNC for prospective accountants seems to be limited in number since the departments of accounting pay more attention to generic accounting competencies. The study uses engagement to measure extracurricular, internship, and community service activities.All independent variables consisting of SE, SEE, and SEI has a significant effect on CNC. However, the results of correlation and regression have slightly different in magnitude. This happens because there is a correlation with a medium magnitude between SE and SEI. Chronologically SE (classroom engagement) occurs earlier than SEI, because SE occurs in semester 1 to semester 6, while internship and community services are conducted by students in the 7th semester (Ikhsan et al., 2013). Therefore, SE will influence to SEI. The results of the analysis found that SEI is a mediating variable between SE and CNC. The results of the second mediation analysis also show that the SEI variable is a mediating variable between SEE and CNC. Thus, SEI manages a strong mediating variable between SEE, SE, and CNC. The IEO model developed by Astin (1984) fully applies here. SE and SEE are considered as inputs while SEI functions as Environment and CNC as an outcome.

The Role of Online Collaborative Learning (OCL) in Interpersonal Communication and Cognitive Performance

“…Yanto et al (2018) stated that students need to improve communication and training skills as essential competencies that will be useful for graduates at work, especially when facing differences of opinion and perceptions with colleagues. The findings of Yanto et al (2020) have also confirmed that students' communication skills shown from involvement have a positive and significant effect on negotiation skills, so collaborative processes in online learning may train communication and negotiation skills both with lecturers and other students in class. In the learning process, students must achieve learning objectives covering three domains, i.e., cognitive, affective, and psychomotor.…”