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Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap

Howcroft, Douglas

Authors

Douglas Howcroft



Abstract

This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores ‘expectation gaps’ by examining whether the Chartered Institute of Management Accountants (CIMA), practitioner employers and university educators have different expectations with regard to the important vocational skills for graduates. The research aim is to generate a greater understanding of the factors that create identified expectation gaps between the above stakeholders and to explore the implications of any gaps.

The research was conducted by interviewing stakeholders and a survey of university accounting educators in UK and Ireland business schools. Expectation gaps between the stakeholders were identified. These expectation gaps appear to exist owing to conflicting views on the purpose of university education. The paper contributes to the growing debates about the general role of Higher Education (HE) in society and the role of university accounting educators in supplying graduate trainee accountants for the management accountancy profession.

Citation

Howcroft, D. (in press). Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap. Accounting Education, 26(5-6), https://doi.org/10.1080/09639284.2017.1361846

Journal Article Type Article
Acceptance Date Jun 7, 2017
Online Publication Date Aug 14, 2017
Deposit Date Jul 12, 2017
Publicly Available Date Feb 15, 2019
Journal Accounting Education
Print ISSN 0963-9284
Electronic ISSN 1468-4489
Publisher Taylor & Francis (Routledge)
Peer Reviewed Peer Reviewed
Volume 26
Issue 5-6
DOI https://doi.org/10.1080/09639284.2017.1361846
Keywords University accounting education, Expectation gaps, Vocational skills, Educational objectives
Public URL http://eprints.nottingham.ac.uk/id/eprint/44101
Publisher URL http://www.tandfonline.com/doi/abs/10.1080/09639284.2017.1361846
Copyright Statement Copyright information regarding this work can be found at the following address: http://eprints.nottingham.ac.uk/end_user_agreement.pdf
Additional Information This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting Education on 14 August 2017 available online: http://www.tandfonline.com/10.1080/09639284.2017.1361846

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Copyright Statement
Copyright information regarding this work can be found at the following address: http://eprints.nottingham.ac.uk/end_user_agreement.pdf





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