Generic Skills in Audit Education

Louise Crawford, Christine Helliar and Elizabeth Monk

Accounting Education, 2011, vol. 20, issue 2, 115-131

Abstract: The academic literature and higher education benchmark statements identify groups of skills that are desirable both for students seeking employment and for employers seeking to recruit students. Professional accounting education pronouncements also stipulate skills that are necessary for an individual to possess in order to act as a competent accountant and auditor. Through a questionnaire survey, this research examines: (i) which of these skills audit and accounting practitioners expect UK universities to teach; (ii) which skills audit and accounting academics believe are important for students to acquire; (iii) which skills audit academics believe that employers require; and (iv) which skills audit academics teach in the UK. Institutional theory is used to develop and interpret this research.

Keywords: Generic skills; audit education; accounting education; IESs; institutional theory (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (15)

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DOI: 10.1080/09639284.2011.557487

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