An investigation into the development of non-technical skills by undergraduate accounting programmes.

Non-technical skills are essential for today’s professional accountant who operates in a dynamic socio-technical environment. Accounting degrees have continued to be criticised for failing to develop these skills to the required level. In the Scottish location of this study, employers have responded by seeking out graduates from non-accounting degrees who they perceive have better developed these skills. The research aims to further the debate on non-technical skill development of accounting graduates, interpreted through a lens of institutional theory. Data was collected via a questionnaire to Big 4 ICAS trainees and subsequent interviews with Scottish academics. Pressure, driven normatively by accreditation, for high-levels of technical content was found to result in accountancy degree providers requiring to make prioritisation decisions regarding the development of non-technical skills. Accountancy degree providers appeared to prioritise interpersonal and communication skills at the detriment of intellectual skills. Un-actioned, this could threaten the institutional legitimacy of accountancy degrees

Critical analysis of female entrepreneurship and access to finance in Nigeria.

Aim: The aim of this research is to critically evaluate the role of access to finance on the development of female-run enterprises in Nigeria. The study extends this to examine the role of gender as it is perceived in the Nigerian society, and how this impacts on the perceptions of financial inclusion. Methodology: The paper adopts an interpretivist paradigm, so as to explore the social reality within which entrepreneurship is enacted. We use semi-structured interviews to access the richness and depth of the participant's reflections on their social world. This paper presents findings from a study of four entrepreneurs from two sample groups, two female entrepreneurs belonging to a social entrepreneurial network called International federation of Business and Professional Women (Nigerian Chapter) - an international NGO that houses female entrepreneurs only - and two male entrepreneurs belonging to an alumna network of Enterprise Development Centre a hub that trains and certifies entrepreneurs across Nigeria. Contribution: The nuance of social perception and expectation is uncovered and discussed as it relates to the lived experiences of the interviewees as they seek to finance their enterprises. Contrasting perspectives and experiences demonstrate that, while structural access may be apparent, the entrepreneurial process of financing a business is characterised, in part, by gender. Implications for policy/practice, if applicable: This paper encourages an examination of social perceptions and expectations of gender when considering issues of accessing finance for business growth. While financial institutions and policy makers may assume a 'one size fits all' approach to business financial support, the social constructions of gender mean that experiences can be very different for males and females

Marginalised or not? The impact of gender inequality in the ability of women entrepreneurs in Nigeria to access finance.

The primary focus of this research is to explore the role of gender inequality in accessing business finance by female-run enterprises in Nigeria. In such a way, we can better understand the reasons behind the perceived gendered context of entrepreneurship and its implications for business growth. The study further examines the extent to which marginalization occurs due to the interaction of gender with society in accessing finance for business growth. To ascertain the extent of gender-specific differences, a comparative analysis of the data of both male and female-led MSME's will be useful, to identify these differences. Additionally, this study will consider the impact of the over-representation of female entrepreneurs in non-technology sectors by investigating two sectors, the real estate sector and the accommodation services sector which are two dominant sectors of male and female entrepreneurs respectively in Nigeria to identify if sectorial differences in accessing finance exists. It is worth noting that in the past three decades, women in Nigeria were not considered entrepreneurs; this is because many women in Sub-Saharan African countries were still marginalised due to their gender (Kuada, 2009). Society still condones domestic and sexual violence against women and has differential wages for equal or comparable work. Salaam, (2003) has labelled culture and religion as enhancers to this indoctrination of society to believe that the male gender is superior in Nigeria. Gender inequality in the context of Nigeria is deep-rooted and can be traced as far back as the creation of Nigeria in 1914 and has since been a developmental issue. This study will build on the Social Feminist theory and Gender aware 5M framework to understand women entrepreneurial experiences and their ability to access finance to grow bigger businesses. Using thematic analysis, (Clarke and Braun, 2019), we develop a robust understanding of the gender gap in access to finance and the extent to which this gap is influenced by societal characterization and the resulting inequalities. The primary data for this study was collected from semi structured interviews involving 30 men and women Nigerian entrepreneurs. Preliminary findings indicate that there are complexities that come with the social embeddedness of entrepreneurship which creates nuances that must not be overlooked while conducting research such as this. For example, the types of finance accessed by female entrepreneurs were completely different from the types of finance accessed by their male counterparts and a more critical dichotomy exists when you introduce sector into the dynamics. This has implication for practise and policy

Focus group discussions.

This chapter provides an overview of focus group discussions as a research method. Using illustrative examples, the chapter discusses the appropriateness of the technique for accounting research. The chapter then highlights both the strengths and drawbacks of the technique and provides guidance on how to mitigate the drawbacks. The chapter concludes with advice on the practical considerations for running focus group discussions and articulates the unique data analysis considerations of the technique

Entry routes into the Institute of Chartered Accountants of Scotland training: status versus sustainability.

Education plays a pivotal role in establishing the elite status of a profession. This paper sets out to understand the role of social and political influences in the determination of entry routes to professional accounting training with the Institute of Chartered Accountants of Scotland (ICAS). The paper charts the development of various entry routes which converted ICAS from an Institute with few graduate entrants in the mid-1950s to an Institute with almost 100% graduate entrants today

Diversity: the role of individual choice in explaining gender disparity at partnership level.

Women continue to be under-represented at senior levels in the workplace, in spite of several policy initiatives aimed at addressing this imbalance. In professional accounting firms, there is still significant disparity between the number of men and women, particularly at partnership level, despite the large number of women entering the profession. This interview-based study of both male and female senior managers and directors within Big 4 and large professional accounting firms investigates various explanatory factors, exploring the inter-relationship between external pressures and active choices in women's career progression and in the under-representation of women in senior positions

The capability and competency requirements of auditors in today's complex global business environment.

In 2013 ICAS and the UK Financial Reporting Council (FRC) commissioned two international teams of researchers to undertake studies to investigate what mix of attributes, competencies, professional skills and qualities need to be combined in an audit team in order for it to perform a high quality public interest audit in a modern and complex global business environment. This report is one of the two independent research reports published as a result of this call for research. This report explores the views of key audit stakeholders in Australia, South Africa and the UK. The researchers conducted interviews with individuals who are directly involved in the audit process (engagement partners, chairs of audit committees, chief financial officers, chief audit executives (internal audit) and experts) in six of the largest listed companies in Australia, South Africa and the UK. Individuals who have some oversight, public policy or educative role with regard to audit, in each of the three countries, were also interviewed, giving a total of 84 interviews

The validity of biodata as a selection tool within the Scottish accountancy profession.

The aim of this thesis was to critically evaluate whether biodata could be used as a valid tool in the pre-selection process of trainee chartered accountants. Biographical details of recently qualified accountants who trained within the whole spectrum of ICAS training offices, were collected from a self-completion questionnaire. The data collected was used to develop statistical models predicting two relevant pre-selection criteria for the accounting profession, namely the ability to pass the professional examinations at the first attempt and the probability of remaining with the training provider for at least 18 months post qualification. The validity of the developed models for use within the Scottish accountancy profession was then evaluated. Phase I of the thesis developed two models which considered examination performance, one based on honours graduates (n--183) and the other based on ordinary graduates (n=366) who qualified in the years 1988-1992. An empirical approach was adopted. Whilst statistically significant explanatory powers were identified for each model, a disappointing shrinkage was experienced when the models were applied to trainees who qualified in the years 1993-94. Two possible explanations were offered, the instability of the reference group and the empirical nature of the model derivation. Phase 11 of the thesis therefore adopted a more rational approach through the formulation of a conceptual framework. General background areas were hypothesised to be relevant in the determination of the criteria, and within these general areas specific factors were highlighted and entered into the logistic regression models using data from trainees who qualified in the years 1993-4. Statistically significant models were developed for both fully-accredited honours (n---149) and ordinary graduates (n--225) and these models continued to retain their validity when applied to trainees who qualified in 1995. The model developed for non-relevant honours students (n--61) was not significant highlighting the need for further work in this area. Likewise, from the data collected, an effective tenure model was not developed. This thesis has provided an additional validity study for the technique of biodata. by identifying that rationally derived biodata models can be used to differentiate between fully-accredited trainees who pass their WAS examinations at the first attempt and those who experience failure. This work therefore provides training principals who employ fully-accredited graduates to undertake WAS training with a useful preselection tool. It also provides evidence that rationally derived models appear to retain their validity and experience less shrinkage than models which were developed using a more empirical approach. Finally, the work demonstrates that it is possible to develop biodata models which are transportable across the full spectrum of ICAS authorised training offices and that biodata can therefore be transportable from one organisation to another

How do auditors navigate conflicting logics in everyday practice?

Historically professional logic has shaped accountancy, increasingly it has been shaped also by commercial logic. This study moves beyond these distinctions for a better and more nuanced analyses of how actors (Big 4 auditors) navigate conflicting logics in their everyday practice. The study follows a qualitative approach and is based on views of multiple role players in the audit process of complex companies in Australia, South Africa and the United Kingdom. The study examines auditors’ decision-making involving experts, rotating partners/firms and meeting regulatory inspection requirements. The study adds to the emerging debate around logic multiplicity at the institutional ‘coalface’ by showing that auditors use balancing mechanisms (segmenting, assimilating, bridging and demarcating) to navigate and make sense of coexisting (professional, commercial and accountability) logics. Views of non-auditor role players, mostly overlooked in by institutional research at micro-levels, challenge the institutionalisation of connected logics and question the influence on audit quality

An invasive podosome-like structure promotes fusion pore formation during myoblast fusion

An F-actin–enriched protrusion resembling an invasive podosome promotes fusion pore formation between muscle founder cells and fusion-competent myoblasts