Perceived Importance of CPA’s Generic Skills: A Japanese Study

Satoshi Sugahara and Roanne Coman

Asian Journal of Finance & Accounting, 2010, vol. 2, issue 1, 124

Abstract: The purpose of this study is to compare the differences in Japanese accounting faculty and practitioners’ perceived importance of generic skills for Certified Public Accountants (CPAs) in order to assess the CPA Law Amendment of 2003. 127 effective data were collected from members of the Japanese Association for International Accounting Studies (JAIAS) via a questionnaire-based survey. This study focuses on the differences in the perceived importance of 12 generic skills and four skill types by using the Learning Skill Profile (LSP) instrument, originally developed by Boyatzis and Kolb (1995). It was found that Japanese accounting faculty and practitioners commonly perceived the information skill type as the most important and the behavioral skill type as the second most important, but they tended to regard the interpersonal skill type as less important. Several implications are also raised from the findings to improve the quality education of Japanese CPAs and also to facilitate the international harmonization of accounting education. Keywords- Generic Skills, Accounting Professional, Learning Skill Profile, Certified Public Accountant (CPA), CPA Law JEL Classifications- M40, M41 and M49

Date: 2010
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