TY - JOUR
T1 - Generic skills in audit education
AU - Crawford, L.
AU - Helliar, C.
AU - Monk, E.A.
N1 - Copyright 2011 Elsevier B.V., All rights reserved.
PY - 2011/4/1
Y1 - 2011/4/1
N2 - The academic literature and higher education benchmark statements identify groups of skills that are desirable both for students seeking employment and for employers seeking to recruit students. Professional accounting education pronouncements also stipulate skills that are necessary for an individual to possess in order to act as a competent accountant and auditor. Through a questionnaire survey, this research examines: (i) which of these skills audit and accounting practitioners expect UK universities to teach; (ii) which skills audit and accounting academics believe are important for students to acquire; (iii) which skills audit academics believe that employers require; and (iv) which skills audit academics teach in the UK. Institutional theory is used to develop and interpret this research.
AB - The academic literature and higher education benchmark statements identify groups of skills that are desirable both for students seeking employment and for employers seeking to recruit students. Professional accounting education pronouncements also stipulate skills that are necessary for an individual to possess in order to act as a competent accountant and auditor. Through a questionnaire survey, this research examines: (i) which of these skills audit and accounting practitioners expect UK universities to teach; (ii) which skills audit and accounting academics believe are important for students to acquire; (iii) which skills audit academics believe that employers require; and (iv) which skills audit academics teach in the UK. Institutional theory is used to develop and interpret this research.
UR - http://www.scopus.com/inward/record.url?scp=79959514848&partnerID=8YFLogxK
U2 - 10.1080/09639284.2011.557487
DO - 10.1080/09639284.2011.557487
M3 - Article
AN - SCOPUS:79959514848
SN - 0963-9284
VL - 20
SP - 115
EP - 131
JO - Accounting Education
JF - Accounting Education
IS - 2
ER -