Generic Attributes in Accounting: The Significance of the Disciplinary Context

Abstract

Generic skills and attributes are a significant issue in accounting education as a consequence of the changing business environment and a perception that graduates are not equipped for the workforce of the twenty-first century. Until recently, generic attributes have been poorly theorised and defined and have been viewed as separate from the disciplinary context. This paper examines the nature of generic attributes and presents a conceptual overview for theorising generic attributes. It reports the findings of a qualitative study which investigated the relationship between disciplinary culture and generic attributes. This study found that academics' conceptualisation of generic attributes is influenced by the culture of the discipline in which they are taught. This has profound implications for accounting education as this paper argues that generic attributes must be understood as part of the professional and scholarly practice of accounting and so taught as integral to disciplinary practice.