José Luis Arquero Montaño

Priorities for the development of vocational skills in management accountants: A European perspective

Abstract In recent years there have been many calls for a re-orientation of accounting education in order to include the development of competencies such as communication, group working, and problem solving skills. However, concern has been expressed that the proposed changes are possibly biased towards the interests of public accounting employers. This paper presents and compares the opinions of the employers of management accountants in Spain and the UK, and then by using a weighted importance indicator determines vocational skills development priorities. The factors that the Spanish and UK employers identified as major constraints to the development of vocational skills are also compared.

The vocational skills gap for management accountants: the stakeholders' perspectives

Previous research into the views of employers of accountants has identified the need to develop a broad range of wider vocational skills. This paper identifies the relative importance of a specified range of vocational skills needed for a chartered management accountant to discharge his/her duties. Views are sought from the employers of management accountants and from management accounting students who are currently in the process of qualifying. By analysing the relative importance of the skills and the level of skills actually exhibited, this study prioritizes areas for development and training. The findings of this study confirm that employers and students recognize that it is important for accountants to develop a range of vocational skills. There is broad agreement between the employers and the students on the areas to prioritize. However, there are differences in the specific priorities. The employers and students also agree that the development of vocational skills should be integrated into the accounting curriculum.

Motivations, expectations and preparedness for higher education: a study of accounting students in Ireland, the UK, Spain and Greece

Abstract This paper compares the motives, expectations and preparedness of a sample of students commencing the study of accounting in higher education in four European countries. The findings reveal that whilst all students are motivated to progress to higher education for career-oriented reasons and to seek intellectual growth, considerable variation is observed between the students in the four settings with regard to motives, confidence and perceptions of preparedness for higher education. The implications of these findings, both in the context of the alignment objectives of the Bologna process and the ongoing accounting education change debate, are considered.

Communication apprehension and maths anxiety as barriers to communication and numeracy skills development in accounting and business education

Purpose – To establish the existence of barriers to communication and numeracy skills development and to establish the levels of these exhibited by accounting and business students at the commencement of their courses in higher education.Design/methodology/approach – Uses questionnaires to establish the levels of communication apprehension (CA) and maths anxiety (MA) in students at the commencement of their accounting and business courses in higher education. Establishes the underlying factors that are influential in determining the levels of apprehension and anxiety in individual students. An analysis of the underlying demographic variables such as age, previous educational background, etc. is also undertaken.Findings – Identifies the existence of high levels of CA in accounting students and MA in business studies students at the beginning of their courses.Practical implications – Where high levels of CA in accounting students and MA in business studies students are shown to exist consideration must be g...

Bologna and Beyond: A Comparative Study Focused on UK and Spanish Accounting Education

The Bologna Process is fostering a change in higher education systems in order to attain the objectives of educational convergence, comparability and mobility of students and academics. As a consequence, the structure of degrees, syllabuses, pedagogy and evaluation and assessment systems (for students, teaching staff and programmes) must be revised. The present paper presents a comparative analysis from an accounting education perspective of the educational context in the United Kingdom (UK) and Spain identifying differences in their institutional characteristics, culture, etc. This paper evidences that a comparative analysis of the conditioning factors of the change will be necessary to facilitate any implementation.

Pressures and Resistance to the Introduction of Skills in Business Administration and Accounting Education in Spain: A New Institutional Theory Analysis.

Teachers, students and professionals have confirmed the need to introduce skills into business administration and accounting education in Spain. However, this change has not taken place at any desirable level. This paper uses the New Institutional Sociology (NIS) to analyse the pressures to introduce the policy that consists of the incorporation of skills in business administration and accounting education in Spain, the strategic response adopted by Spanish universities and the institutional characteristics which have determined that response. To achieve that objective, the study uses multiple sources including interviews, questionnaires, observation, informal discussions and documents. The paper evidences that the strategy developed by Spanish universities has been the ‘avoidance’ of pressures to change. Nevertheless, due to the evolution of some institutional characteristics, the strategy has become a ‘compromise’ strategy in the second part of the decade. The NIS is also suitable to develop future research about the changes caused by the implementation of the European Higher Education Area in most countries of the EU.

The approaches to learning of European accounting students

Purpose – The purpose of this article is to identify the impact of differing teaching contexts on the approaches to learning of accounting undergraduates in different European countries by the use of a study process questionnaire.Design/methodology/approach – The questionnaire used was Biggs’ R‐SPQ‐2F (Biggs et al.). This is a 20‐item questionnaire that identifies the learning styles of individual students in terms of deep and surface approaches.Findings – Significant differences were found in the approaches to learning of the students in the countries concerned. The differences were rooted in two subcomponents: motive and strategy. Gender differences were also identified.Originality/value – A major factor in the development process of future accountants is the education process that they undertake. This study identifies a methodology that is capable of comparing accounting students in different countries and potentially identifying the underlying reasons why the quality of the learning outcomes achieved ...

The Change towards a Teaching Methodology Based on Competences: A Case Study in a Spanish University.

The European Higher Education Area (EHEA) has promoted the implementation of a teaching methodology based on competences. Drawing on New Institutional Sociology, the present work aims to identify and improve knowledge concerning the factors which are hindering that change in the Spanish university system. This is investigated using a case study based on a Spanish university which is a pioneer in the implementation of a competence-based curriculum. The results show that factors identified and analysed are conditioning the change and causing a ceremonial adoption of the competence-based system by the teaching staff. The results of the study may be of use as a reference and orientation for educators and administrators as well as for the regulators of those countries integrated within the EHEA. The study may prove useful in the analysis of inertia factors present when designing and implementing the policies and measures necessary to achieve a comprehensive teaching methodology; one which incorporates learning and assessment of competences in a real manner.

The vocational skill priorities of Malaysian and UK students

Purpose - The purpose of this paper is to identify, prioritise, and contrast the needs in terms of the development of vocational skills in final year undergraduate accounting students from two distinct countries. The study aims to survey and analyse the views of Malaysian and UK students. Design/methodology/approach - A questionnaire was used to gather the data. Quantitative analysis was then used as the basis of a comparative study. The data for this study were collected via questionnaires completed by Malaysian exchange students on their arrival at UK university and the students of that UK university. Findings - The results indicate that both sets of students accept the need to develop vocational skills in order to perform competently as an accountant. There is however clear differences in the views of the Malaysian and UK students concerning the specific skills that they perceive as being priorities to be developed. The students also hold differing views of the major barriers to the development of vocational skills in higher education. Originality/value - Previous studies have established the need to prioritise vocational skills development. Studies have also established the views of employers and students. This study contrasts the views of students from two contrasting contexts. The study establishes that students from differing countries perceive differing priorities in terms of vocational skills not only between students but also between students and the currently stated views of employers and professional bodies internationally.

The Employers' Priorities: Vocational Skills and Capabilities for Management Accountants

There has been increasing pressure on the providers of higher education to align courses with the needs of employers. Surveys have documented the importance of developing a broad range of vocational skills. However, priorities must be established, based on the demands of the workplace, within this identified skills gap. The first section of this paper identifies the need for the development of vocational skills in general, and then specifically in the area of management accounting. The second section presents the views of employers of management accountants on the relative importance of a specified set of vocational skills, and the level of these skills exhibited by graduates and recently qualified management accountants. These measures are then combined in a ‘weighted importance indicator’ to indicate the skills that are most in need of development.