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

The Auditor-to-Client Revolving Door: A Structured Literature Review

This study analyses the under-explored research area of audit revolving door (ARD). The analytical framework categorised the reviewed articles by author & article information, citation, research theme, motivational event, jurisdiction, nature of research, regional focus, organisational focus, research method, data analysis, literature focus and findings. Our analysis highlights that no particular aspect can be held true or generalised about the ARD phenomenon. The ARD literature is USA dominated, organisationally based and focused on post-departure issues, employing quantitative approach with obvious lack of perceptions of stakeholders. We call for more qualitative research that critiques pre- and post-ARD, addressing the ‘how’ and ‘why’ questions, soliciting perceptions of various stakeholders. To frame directions for future research, we refer to three areas: threats, benefits and safeguards of ARD. Our findings are relevant to research students reviewing the auditing literature to find their own research and to academic auditing researchers looking for appropriate research outlets

The roles of some key stakeholders in the future of accounting education in Australia

This paper explores the role of institutional and systemic leadership in changing higher education in accounting in Australia. In particular, it discusses the roles of the Carrick Institute for Learning and Teaching, the Australian Business Deans’ Council Teaching and Learning Network (ABDC T&L) and the professional accounting bodies in meeting the challenges confronting accounting education in the tertiary sector today and in the coming years. Details are provided of a Carrick funded accounting discipline research project arising out of a recent ABDC T&L Network Business Scoping Study. The critical non-technical skills required by stakeholders are explored with their role and responsibility in their development discusse