Paul Wells

Professional Skills and Capabilities of Accounting Graduates: The New Zealand Expectation Gap?

Much has been written about teaching and learning deficiencies in accounting education. Universities have grappled with the challenge and developed a number of strategies to address the concerns raised. Many of the recommended strategies for addressing these deficiencies have included a focus on the development of professional capabilities and skills. This paper reports on a study which has identified the capabilities which are considered to be the most important for successful practice in accountancy during the first years after graduation and identified the extent to which New Zealand universities have focused on these in the delivery of their study programmes. Most attempts to measure the nature and extent of change to accountancy degree programmes have collected data from current or graduating students or from the university itself. This study instead collected feedback from accountancy graduates employed in public practice with three to five years post graduation professional experience and from their workplace supervisors. This paper reports on the results of the graduate feedback, provides a useful insight into where progress has been made and identifies where further improvement is necessary.

Accounting students' perceptions of a Learning Management System: an international comparison

Purpose - The purpose of this study is to investigate student perceptions of the design features included in an off the shelf Learning Management System (LMS) in teaching undergraduate accounting students. Design/methodology/approach - Questionnaire responses from 846 accounting students studying in the UK, Australia and New Zealand provide international data to develop a model to explain student perception of the LMS. Findings - The final model shows student satisfaction with the use of a LMS is positively associated with three variables: usefulness of lecture notes, bulletin boards and discussion forums, and other LMS tools. Further, the comparison of cultural differences of the three countries shows all students treat the provision of notes as a desirable attribute on a LMS. Findings also suggest that although students find the provision of materials over the LMS does not enhance student engagement in class, overall a comparison of the three countries shows all students treat the provision of notes as a desirable attribute of a LMS. Research limitations/implications - Future research should collect ethnicity data to enable an analysis of cultural influence on student perceptions of the LMS. Practical implications - As increased motivation to learn is found to contribute to improved achievement of learning outcomes, the studys findings have implications for faculty contemplating the adoption of a LMS in their courses. The findings specifically confirm that usefulness of lecture notes, use of bulletin/discussion boards, and other LMS tools are positively endorsed by students and hence increase their motivation to learn. Originality/value - The current paper adds to the literature as the motivation to use and engage with LMSs by accounting students is not well understood.

Looking in the mirror

Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology/approach – Individual perception data were collected through questionnaires and interviews with accountants from the corporate, public practice and not-for-profit sectors, along with “Chartered Accountants” who no longer work as accountants. Findings – These findings suggest that, contrary to results from an earlier study, the targets of the accounting stereotype contribute to the stereotype formation and maintenance and that increased exposure to accountants may serve only to confirm and reinforce the accounting stereotype. Research limitations/implications – There are a small number of participants in this study, and this limits the ability to generalise the findings. Practical implications – These findings have important implicatio...

New Zealand High School Students’ Perception of Accounting: How and Why Those Perceptions Were Formed

Abstract Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus groups with New Zealand high school students, half of whom had studied accounting and the other half who had not. The findings suggest that high school accounting students have a very narrow and specific perception of accounting based on their classroom experience. The non-accounting students, on the other hand, have a very abstract perception of accounting, which is devoid of specificity. Failure to address the issues identified may lead the stereotype to become self-fulfilling and result in the recruitment of future accountants who lack the required skills and capabilities required by the profession.

A comment on the paper “The Accountant: a Character in Literature” and an agenda for research on the accountant stereotype

Purpose - This paper explains the contextual basis for examining the accountant stereotype, describes the multiple influences on its development and proposes directions for further research. Design/methodology/approach - This paper takes the form of a review. It discusses a research paper published in the current issue of Merditari Accountancy Research which undertakes a content analysis using the General Inquirer to identify the image of accountants as represented in novels. Findings - Several issues need to be considered when examining these results. The first of these is that the portrayal of accountants in the media has become more positive in recent times. Second, the media is just one influence on the development of stereotypes and third, the media may have limited influence on stereotype formation. Research limitations/implications - The findings have implications for further research on the development and maintenance of the accountant stereotype. Originality/value - This review contributes to the debate on possible interventions to create a more positive image of accountants.

How does contact with accountants influence perceptions of accounting

ABSTRACT This paper seeks to redress a gap in research regarding the effect of contact with accountants (stereotype targets) on the perceptions people have of accounting. Contact with accountants has often been suggested as a strategy for changing the stereotypical perceptions people have of accounting. This study examines how contact with accountants influences these perceptions. The results reveal that while the perceptions do differ between participant groups, contact with accountants creates little awareness of the diverse range of duties performed by accountants. These findings confirm the claims by social psychologists that while contact might assist in changing perceptions, the change will not necessarily have the intended effect. These findings have implications for how accountants, their professional associations and educators represent the image of accounting to their clients, the public and their students.