Practical PC skills of newly qualified chartered accountants : a study of the training programme of the Institute of Chartered Accountants in Ireland

Substantial literature studied here showed the need for practical personal computing (PC) skills among accounting professionals. However, the effectiveness of PC courses designed to inculate these skills in accountants has not been investigated. This article examines the perceptions of newly qualified members of ICAI on their PC skills prior and post undertaking the Institute's PC skills programme. It finds significant perceived improvement in PC skills after completing the programme. However, notwithstanding this improvement, concern was expressed among newly qualified members that the Institute was not taking advantage of students’ existing PC knowledge and developing more advanced and integrated programmes which are necessary to meet the needs of their work environment and professional careers

A self-assessment of entry-level PC skills by newly qualified Irish chartered accountants

This article examines the extent to which Irish university accounting curricula provide the PC skills necessary to prepare graduates for a career in accountancy. The entry-level self-perceived PC skills of accounting/commerce (relevant) degree holders are compared with the entry-level self-perceived PC skills of those holding other qualifications for all newly qualified members of the Institute of Chartered Accountants in Ireland admitted in one year. Significant differences were found between the two groups in almost all of the PC skills identified. The findings revealed that relevant degree-holders were much more PC literate when they commenced professional training than those holding other qualifications. No significant difference in entry-level self-perceived PC skills was discovered between male and female Irish chartered accountants. When the gender analysis was extended to include entrance qualification, the difference between relevant degree holders and those holding other qualifications, discovered in the main analysis, was confirmed within the gender groupings

A critical analysis of students' perceptions of the usefulness of the case study method in an advanced management accounting module: the impact of relevant work experience

Recently there has been increased emphasis on the development of accounting students' generic skills, including communication, written, critical, problem-solving and analytical skills. Such skills, it is argued, are enhanced through the adoption of the case study method. When considering the inclusion of case studies in academic accounting curricula to represent 'real world' situations, an important factor to consider is that accounting students may have worked in a related area, and that this experience may affect their attitudes to using case studies in class. This paper addresses this issue and adds to the accounting education literature by reporting no significant differences in the perceived benefits of using case studies in an advanced management accounting module between students with relevant work experience and those without. In the context of this study, the findings provide evidence that accounting academics should not tailor the use of case studies to take account of students' relevant work experience.case study, relevant work experience, advanced management accounting, perceived benefits,

Accounting Undergraduates' Perceptions of Cooperative Learning as a Model for Enhancing their Interpersonal and Communication Skills to Interface Successfully with Professional Accountancy Education and Training

To interface effectively with professional accountancy training, accounting educationalists should ensure that they turn out graduates who possess the interpersonal and communication skills required of today's accountant. Attainment of these skills is promoted by group work. However, little empirical evidence exists to help academics make an informed choice about which form of group learning enhances interpersonal and communication skills. This paper addresses this deficiency by comparing perceptions of skills enhancement between accounting students who experienced traditional or simple group learning and those who undertook cooperative learning. The findings reveal that the cooperative learning cohort perceived their learning experience to be significantly more effective at enhancing interpersonal and communication skills than that of the simple group learning cohort. This study provides evidence that cooperative learning is a more effective model for delivering interpersonal and communication skills than simple group learning, thereby creating a more successful interface between academic accounting and professional accountancy training.Group learning, cooperative learning, interpersonal and communication skills,

Final Year Accounting Undergraduates' Attitudes to Group Assessment and the Role of Learning Logs

Group assessment now plays a significant role in higher education. Existing research has identified a number of benefits that derive from group assessment including the development of generic skills and the promotion of deeper learning. Despite its importance as a learning tool, there has been little research reported in the accounting literature, which has examined accounting students' attitudes towards the use of group assessment. This paper attempts to address this deficiency by exploring students' attitudes to the use of group assessment, in terms of group dynamics and generic skills development, in a cooperative learning environment within a final year undergraduate accounting module. In addition, the study analyses students' attitudes to maintaining a journal or learning log, which recorded the group's experience of completing the group assessment. Specifically, the study considers whether students' attitudes differ according to academic ability and it proffers explanations for the findings.Group assessment, cooperative learning, learning log, academic ability, students', attitudes,