Bob Gammie

Personal skills development in the accounting curriculum

Todays challenging economic situation means that it is no longer sufficient for a new graduate to have knowledge of an academic subject; increasingly it is necessary for students to gain those skills which will enhance their prospects of employment. For over a decade, a number of employers have been sounding warnings to the higher education sector that a ‘skills gap’ was emerging at the employer/graduate interface. This paper highlights one strategy that attempts to facilitate the development of transferable and managerial skills in an undergraduate accounting degree. Using a stakeholder approach the adequacy of current in-house provision, and a comparison of this with best practice in the sector, was undertaken. Analysis of the findings resulted in the conclusion that skills development using an embedded delivery approach was insufficient. Likewise, a dedicated skills module in Year 1 was also inadequate and an appropriate course needed to be developed and incorporated as a core module in Year 2 of the programme. The result of this has been the creation of a module entitled Business Enterprise Skills.

Gender differences in accounting education: an undergraduate exploration

There is increasing evidence that females are outperforming males in secondary education across a range of subjects. The data in higher education, however, is not so clear-cut. Several studies have been undertaken examining the impact of gender on undergraduate accounting performance, ranging from early year performance to that of later years, with conflicting results. Some of the literature suggests that gender differences are dependent on the type of assessment utilized, reporting that females tend to perform better than males in coursework assessments with the position being reversed for examinations. This paper examines gender differences across several performance measures both prior to and post entry into an Accounting and Finance degree. Data was collected from the population of honours graduates of 1998, 1999 and 2000 (n = 132) on a thick sandwich Accounting and Finance degree at the Robert Gordon University in Scotland. All the data was extracted from student files to develop a multitude of independent performance related variables, categorized into: point of university entry data, early university performance data and final honours year performance data (examined on an individual module basis and also a global coursework and examination performance basis). Statistical differences were examined using a two independent sample technique, whereby the population was categorized by gender into male and female, with either a t-test or Mann–Whitney test being utilized dependent on the distribution of the independent variable. Only two gender differences were found: females outperformed their male counterparts in the first year accounting module and also in the auditing module, which was undertaken via distance learning during the third year of the programme. No gender differences were found in any of the final year modules, and this was also evident in the coursework and examination performance analysis. Single sex focus groups were set up to explore why gender differences were apparent in the auditing module.

Women Chartered Accountants – progressing in the right direction?

Increasing numbers of women are entering Chartered Accountancy. Focuses on the Scottish perspective exploring recruitment, examination performance and career progress. No discernable gender differences were found in recruitment and early career structure, although women do perform better in the examination process. However, at senior manager and particularly partner levels differences do arise. Examines by way of a case‐study approach, interviewing all the women partners in the “big six” Scottish offices, why so few reach the top. Also analyses their personal profiles in an attempt to construct role models for women who aspire to this level. Women choose to opt out of the top, prioritizing and balancing their lifestyles in a different manner to men. The barrier is there‐fore one of choice, although some form of discrimination was mentioned by two‐thirds of the women. The observations within the six firms were also different, suggesting that varying attitudes had been experienced.

Career progression in accountancy ‐ the role of personal and situational factors

Examines the personal and situational factors that determine career progression for women in the accountancy profession within the context of the Big Six firms in Scotland from data generated by a postal questionnaire focusing specifically on both male and female senior managers within these firms. The results relating to person‐centred data indicate that the most common aspiration of the senior managers relates to the attainment of partnership status. Motherhood appears to modify career expectations and there is also evidence of a different gender attitude towards acceptability of long working hours with women indicating a general reluctance to match the number of hours worked by men. Analysis of situational factors revealed that men have moved into the new areas of work resulting in women being segregated into the less prestigious, more routine functions of the profession. The results also suggest that men are head‐hunted into senior management positions, while women remain loyal to their training firms in order to be promoted. Thus there appear to be both person and situational factors that determine the pace and structure of the careers and pace of senior managers in the accountancy profession when analysed from a gender perspective.

Undergraduate management education

Describes how a number of tests were undertaken on a series of undergraduate business cohorts, the results of which indicated that appropriate module structure in managerial learning programmes can result in strategic management performance which is comparable to that of other discreet units. However, the enjoyment score indicated a lack of appreciation of this subject area. Concludes that students at this stage of their business education appear to perform best when the methodological approach utilized allows maximum flexibility and student self‐governance.

The moral awareness of future accounting and business professionals

Purpose – The purpose of this paper is to examine the moral awareness and ethical virtue of current university students with a view to identifying whether there are any gender differences.Design/methodology/approach – The study analysed undergraduate responses from final year honours student cohorts, one from a degree in accounting and finance (n=51), the other from a programme in business studies (n=79), to a series of value statements and a number of academic and business‐related scenarios. The study employed a Kantian approach to ethics.Findings – Accounting students who had been exposed to ethical educational interventions do not display a higher level of moral awareness or ethical intention than their business counterparts. Whilst gender differences were apparent, this was only evident for moral awareness not ethical virtue and only the case for business students, thus suggesting that gender id may have more explanatory power than biological gender.Research limitations/implications – The sample size ...

Employee assistance programmes in the UK oil industry: an examination of current operational practice

Examines current operational practice in the UK oil industry in relation to employee assistance programmes (EAPs) ‐ a voluntary and confidential workplace counselling and support service. Suggests that the industry contains a high number of potential stressors relating to the environment in which it operates, the nature of the work itself, and the potentially hazardous journey to the workplace. Describes a case‐study methodological approach using semi‐structured in‐depth interviews. The results indicate that EAPs have been initiated as part of health programmes within the firms and that economic factors have not played a significant part. The usage of the service has been surprisingly low compared to other empirical findings. Little examination or evaluation has been undertaken. No firm could therefore quantify success and firms did not consider this necessary as long as some use was being made of the service.

Selection techniques within the accountancy profession in Scotland

The ever‐increasing cost of seeing a graduate training contract through to its successful completion has made the selection decision, and indeed the choice of selection techniques used, increasingly vital. This paper identifies the selection methods currently used by the Scottish accountancy profession to recruit graduate trainees, compares these against best practice and highlights a number of areas where improvements to current practice would be recommended. Analysis of the selection literature revealed the range of selection techniques on offer, and from a consideration of the validity and reliability of each technique, it was possible to identify best practice in graduate selection. Data was collected by sending a questionnaire to 79 firms of Scottish Chartered Accountants. The targeted firms constituted the entire population of Scottish firms seeking to recruit a graduate trainee to commence in Autumn 2002 (as detailed within the annual ICAS Directory of Training Vacancies). Using the results of the ...

Operating a Distance Learning Module within an Undergraduate Work Placement: Some Reflections.

The inclusion of a 12‐month work placement within an undergraduate degree programme in accounting resulted in the development of a distance‐learning auditing module to facilitate maximum accreditation from professional bodies. The pitfalls of such an approach have been well documented. The course team have produced a model that has been implemented and is currently operating, which has achieved a balance that has largely satisfied all respective stakeholders, namely students, lecturers, employers, professional bodies, and external examiners. This has been done through the use of certain strategic control mechanisms. The initiative has been reviewed through a series of unstructured focus groups. The main findings were that initial detailed contact with all stakeholders is fundamental to success in developing and implementing innovations, especially in the accounting curriculum. Equity is a key feature and must be addressed to ensure that all students have the opportunity to maximise their performance.

Small business and their banks: a post‐charter analysis

Banks in the UK have received much adverse publicity over the last four years. Primarily, they have been accused of failing to pass interest‐rate reductions on to their small business customers. This has resulted in the introduction of charters to specify more clearly the conditions of their relationship with their small business customers. Focuses on the impact of bank charters on this relationship and establishes that banks are now doing more to accommodate their small business customers. Small businesses have confidence in their account managers, but are not receptive to advice from this source. Recommends that they should be more amenable to advice and be more proactive in seeking consultation with senior bank representatives. Displeasure over charges can be alleviated through discussion and explanation.