Generic and Specific Skills: Stakeholders' Perceptions and Evidence of Change

Document Type

Article

Publication Date

Spring 2008

Department

School of Business

Abstract

We survey accounting professionals currently working in industry about the skills students entering the profession both need to be successful and those that they already possess. The list of twenty skills is adapted from those outlined in the AICPA core competency framework. The results show that professionals perceive the need for generic skills to be more important than specific skills. Further, the professionals indicate that the students come to work with better training in generic skills. These results provide positive news for accounting educators who have adapted curricula and teaching methods to emphasize generic skills. Although the practicing professionals perceive that the need for all skills is greater than the level possessed by those starting their careers, this deficiency is not more pronounced for either generic or specific skills.

Volume

7

Issue

1

ISSN

24760226

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