STRATEGIES FOR BUILDING COMMUNICATION AND NEGOTIATION COMPETENCIES FOR PROSPECTIVE ACCOUNTANTS

Abstract

Purpose of the study: The objective of the study is to evaluate the effectiveness of the existing strategies employed by the department of accounting in equipping its students with communication and negotiation competencies (CNC). Classroom, extracurricular, and internship are the main strategies to build students’ CNC. This study aims to identify the impacts of classroom learning, extra-curricular activities, internship and community service on CNC.
 Methodology: The study employs a quantitative approach by using accounting students at Universitas Negeri Semarang as a population. The study employs a five-point-Likert scale to collect data from accounting students in the fourth year. Student engagements are used to measure classroom, extra-curricular activities, internship and community service. Descriptive, correlation and regression techniques are used to analyze data.
 Main Findings: Classroom, extracurricular, internship and community service engagement positively and significantly influence communication and negotiation competencies. The study also shows that accounting student learns more about CNC in the internship and community service activities.
 Applications of this study: ASEAN member countries have ratified Mutual Recognition Arrangement (MRA) where accountants from a member country can operate their business in other member countries. To ensure prospective accountants would work well in this region, they should have good CNC. The results of the study would provide information to accounting departments on how to equip their graduates with these competencies.
 Novelty/Originality of this study: Research on CNC for prospective accountants seems to be limited in number since the departments of accounting pay more attention to generic accounting competencies. The study uses engagement to measure extracurricular, internship, and community service activities.