Pervasive skills development for aspirant chartered accountants: Academic versus training programmes
Changes in the business environment have challenged both the technical and pervasive competencies of aspirant professional accountants (or chartered accountants [CAs]). Accounting bodies have responded to this need by adopting competency-based qualification models. Likewise, in 2008, the South Afric...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2018-06-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/155 |
| _version_ | 1818340341698265088 |
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| author | Monique Keevy Denise J. Mare |
| author_facet | Monique Keevy Denise J. Mare |
| author_sort | Monique Keevy |
| collection | DOAJ |
| description | Changes in the business environment have challenged both the technical and pervasive competencies of aspirant professional accountants (or chartered accountants [CAs]). Accounting bodies have responded to this need by adopting competency-based qualification models. Likewise, in 2008, the South African Institute of Chartered Accountants developed a Competency Framework where aspirant CAs are now assessed on both technical and pervasive skills en route to qualifying as CAs, the latter being the focus of this article. The article aims to ascertain the views of aspirant CAs on the effectiveness of academic and training programmes en route to qualifying as a CA. It also seeks additional vehicles to improve the delivery of pervasive skills during qualification. This research uses empirical data in the form of a questionnaire with both open and closed response options. The study reveals that both programmes are critical to the success of qualifying as a CA, but further emphasis is required in developing pervasive skills for both programmes. The findings also demonstrate the importance of using methods such as cases, mentorship programmes and internship programmes in equipping candidates with pervasive skills. The use of separate modules to develop pervasive skills during both programmes was also strongly supported by the majority of aspirant CAs. |
| first_indexed | 2024-12-13T15:41:22Z |
| format | Article |
| id | doaj.art-f6079a4264604d82ae0d72594e089f7e |
| institution | Directory Open Access Journal |
| issn | 1995-7076 2312-2803 |
| language | English |
| last_indexed | 2024-12-13T15:41:22Z |
| publishDate | 2018-06-01 |
| publisher | AOSIS |
| record_format | Article |
| series | Journal of Economic and Financial Sciences |
| spelling | doaj.art-f6079a4264604d82ae0d72594e089f7e2022-12-21T23:39:49ZengAOSISJournal of Economic and Financial Sciences1995-70762312-28032018-06-01111e1e910.4102/jef.v11i1.155208Pervasive skills development for aspirant chartered accountants: Academic versus training programmesMonique Keevy0Denise J. Mare1School of Accountancy, College of Business and Economics, University of JohannesburgSchool of Accountancy, College of Business and Economics, University of JohannesburgChanges in the business environment have challenged both the technical and pervasive competencies of aspirant professional accountants (or chartered accountants [CAs]). Accounting bodies have responded to this need by adopting competency-based qualification models. Likewise, in 2008, the South African Institute of Chartered Accountants developed a Competency Framework where aspirant CAs are now assessed on both technical and pervasive skills en route to qualifying as CAs, the latter being the focus of this article. The article aims to ascertain the views of aspirant CAs on the effectiveness of academic and training programmes en route to qualifying as a CA. It also seeks additional vehicles to improve the delivery of pervasive skills during qualification. This research uses empirical data in the form of a questionnaire with both open and closed response options. The study reveals that both programmes are critical to the success of qualifying as a CA, but further emphasis is required in developing pervasive skills for both programmes. The findings also demonstrate the importance of using methods such as cases, mentorship programmes and internship programmes in equipping candidates with pervasive skills. The use of separate modules to develop pervasive skills during both programmes was also strongly supported by the majority of aspirant CAs.https://jefjournal.org.za/index.php/jef/article/view/155accountantscompetency-baseddevelopmentpervasive skillscompetency frameworksoft skills |
| spellingShingle | Monique Keevy Denise J. Mare Pervasive skills development for aspirant chartered accountants: Academic versus training programmes Journal of Economic and Financial Sciences accountants competency-based development pervasive skills competency framework soft skills |
| title | Pervasive skills development for aspirant chartered accountants: Academic versus training programmes |
| title_full | Pervasive skills development for aspirant chartered accountants: Academic versus training programmes |
| title_fullStr | Pervasive skills development for aspirant chartered accountants: Academic versus training programmes |
| title_full_unstemmed | Pervasive skills development for aspirant chartered accountants: Academic versus training programmes |
| title_short | Pervasive skills development for aspirant chartered accountants: Academic versus training programmes |
| title_sort | pervasive skills development for aspirant chartered accountants academic versus training programmes |
| topic | accountants competency-based development pervasive skills competency framework soft skills |
| url | https://jefjournal.org.za/index.php/jef/article/view/155 |
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