Abstract
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.
Highlights
This article reports on a study of the perceptions of aspirant chartered accountants (CAs) on the effectiveness of academic and training programmes in transferring pervasive skills en route to qualifying as a CA
The interest in the topic arose given the conflicting views on where the responsibility lies for developing pervasive skills (Barac & Du Plessis 2014; International Federation of Accountants [IFAC] 2015; Lines & Gammie 2004; Strauss-Keevy 2014), and the requirement of universities and training programmes, as part of their professional accreditation to report to membership bodies, on how they incorporated pervasive skills into their curriculum (Gammie, Cargill & Hamilton 2010; Jackling & De Lange 2009; South African Institute of Chartered Accountants (SAICA) 2009)
Several participants felt that pervasive skills should merely form part of the current programmes: ‘I believe that separate modules are not required, as the pervasive skills should rather be taught in conjunction with the course material and the pervasive skills are mostly developed on the job.’ (Participant 459, large firm)
Summary
This article reports on a study of the perceptions of aspirant chartered accountants (CAs) on the effectiveness of academic and training programmes in transferring pervasive skills en route to qualifying as a CA. Various international and local studies have investigated teaching methods during the academic programme (Adler & Milne 1997; Ballantine & McCourt Larres 2009; De Villiers & Fouché 2015; Fouché & Visser 2008; Keevy 2015, 2016a; Lines & Gammie 2004; Mohamed & Lashine 2003; Viviers 2016) and the training programme (Gammie et al 2010; Lines & Gammie 2004) that addressed pervasive skills None of these studies were presented from the viewpoint of aspirant professional accountants en route to qualifying as CAs. De Lange, Jacking and Gut (2006:382) convey that a study examining student perceptions after completing their professional accreditation would be interesting to ascertain whether pervasive ‘skills deficiency is a short-term or long-term perception of accounting graduates’. The conclusions, limitations and areas for future research are presented in the last section
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