Generic skills in accounting education in a developing country: exploratory evidence from Sri Lanka

Abayadeera, Nadana and Watty, Kim 2016, Generic skills in accounting education in a developing country: exploratory evidence from Sri Lanka, Asian review of accounting, vol. 24, no. 2, pp. 149-170, doi: 10.1108/ARA-03-2014-0039.

Attached Files
Name Description MIMEType Size Downloads

Title Generic skills in accounting education in a developing country: exploratory evidence from Sri Lanka
Author(s) Abayadeera, NadanaORCID iD for Abayadeera, Nadana
Watty, KimORCID iD for Watty, Kim
Journal name Asian review of accounting
Volume number 24
Issue number 2
Start page 149
End page 170
Total pages 22
Publisher Emerald
Place of publication Bingley, Eng.
Publication date 2016-05-03
ISSN 1321-7348
Keyword(s) Sri Lanka
Developing country
Generic skills
Summary Purpose - The purpose of this paper is to investigate the generic skills developed during the undergraduate degree from the perspectives of final year undergraduates and graduate employers. Design/methodology/approach - The list of generic skills tested in this study was contextualized to Sri Lanka and developed based on prior studies. Data obtained from stakeholders via a questionnaire survey was analyzed using paired sample t-test; independent sample t-test; principal component analysis; and one-way analysis of variance, with a view to explore, evaluate and compare respondents' perspectives. Findings - The findings revealed both stakeholders believe that most of the generic skills tested in this study are important for graduates' career success. Consistent with prior studies, respondents prioritized generic skills for career success above technical skills. Final year accounting undergraduates are aware of the skill expectations in the employment market. However, they perceive that most of the important generic skills are not adequately developed during the degree. Practical implications - Findings of this study inform the importance of adopting a holistic approach to the redesign of the accounting curricula to accommodate generic skill development during the degree. Suggestions include: establishing strong links between universities, professional accounting institutions and employers; introducing participatory methods of curriculum design; and assimilating continuous reviews and frequent updates to curricula. Originality/value - Sri Lanka, a developing country, was selected for this research given that little has been reported in the literature in terms of generic skills development of accounting graduates in developing countries.
Language eng
DOI 10.1108/ARA-03-2014-0039
Field of Research 130203 Economics, Business and Management Curriculum and Pedagogy
1501 Accounting, Auditing And Accountability
Socio Economic Objective 930201 Pedagogy
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2016, Emerald
Persistent URL

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
Connect to link resolver
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Version Filter Type
Citation counts: TR Web of Science Citation Count  Cited 9 times in TR Web of Science
Scopus Citation Count Cited 7 times in Scopus
Google Scholar Search Google Scholar
Access Statistics: 521 Abstract Views, 4 File Downloads  -  Detailed Statistics
Created: Fri, 06 May 2016, 10:22:58 EST

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact