Employability Skills in the Master of Professional Accounting: One School s Journey

Transcription

1 in the Master of Professional Accounting: One School s Journey This paper reports on the process involved in a comprehensive review of the twelve core units of the Master of Professional Accounting program at Edith Cowan University. The purpose of the review was to determine the extent to which non-technical (employability) skills are incorporated in individual units, how this is accomplished and the respective views of unit coordinators. Individual unit plans were examined, interviews with unit coordinators arranged and surveys conducted. Evidence from this review indicated that there was no coordinated approach to addressing employability skills in the MPA program; current strategies were inconsistent and lacked appropriate content, assessment and feedback; and there was a clear distinction between accounting and non-accounting unit coordinators in terms of interest in embedding employability skills as well as willingness to undertake changes with the assistance of a learning skills advisor. A proposed framework for the embedding and scaffolding of employability skills across all twelve core units of the MPA is presented as well as recommendations for integrating employability skills. Diane Bunney Learning Advisor School of Accounting, Finance and Economics Edith Cowan University Perth, Western Australia [email protected] Len Therry Lecturer in Accounting School of Accounting, Finance and Economics Edith Cowan University Perth, Western Australia [email protected] 1

2 INTRODUCTION Employer groups, professional accounting bodies and reviews into higher education have consistently highlighted the need for students to demonstrate skills that extend beyond technical competence in their discipline (Bedford Report, 1986; Mathews, 1990; Siegal and Sorenson, 1994; International Federation of Accountants, 1994; Simmons and Williams, 1996; and Hancock, 2009);. A wide range of non-technical skills including communication, team work and critical thinking are required of today s accounting graduates (Perspectives Paper, 1989; AECC, 1990; ICAA, 1994; Siegal and Sorenson, 1999; AICPA, 1999; Birrell, 2006). The importance of non-technical skills is also recognised in many universities graduate attributes. However, concern has been expressed by employers of accounting graduates about the perceived inadequate development of these non-technical skills (Albrecht and Sack, 2000). While accounting is a popular course of study for international and domestic students at both undergraduate and post-graduate level, there are considerable concerns in relation to the employability of graduates from postgraduate conversion courses such as the Master of Professional Accounting (MPA) program. In response to these concerns, a project was commissioned within the School of Accounting, Finance and Economics (SAFE) at Edith Cowan University (ECU) to examine the current MPA program from the perspective of employability skills and determine how employability skills could be successfully embedded across the twelve compulsory units in the program. This review was undertaken as a collaborative project involving a Learning Advisor employed in the School and a lecturer in the MPA program. The objective of the project was to determine the extent to which employability skills were currently being addressed in the twelve units of the MPA program and to obtain the views of the respective unit coordinators. This initial investigative phase led to the creation of a framework for embedding employability skills across all twelve core units. This paper reports on the process involved in undertaking the review and the resulting framework for embedding such skills. On completion of the review a report comprising 163 pages and offering forty eight separate recommendations was produced. The expectations of employer groups and the accounting profession has been a recurrent theme over the years and has presented significant challenges for accounting educators 2

3 and programs in relation to producing high quality, employable accounting graduates in Australia. It is clear that the responsibility for the development of nontechnical/employability skills resides with the universities and, in particular, within accounting programs. On this basis, accounting educators must accept responsibility for developing strategies to embed non-technical skills in their accounting curricula. This project recognises the importance of this and through its investigative process and subsequent identification of key recommendations, attempts to meet the challenges inherent in the task. This paper is divided into three main parts. In the first part, an overview of the three key, interlocking factors that provide the background to this project is presented. The second part outlines the three phases of the project which lead to the development of an employability skills framework. The final part includes the concluding comments and recommendations. PROJECT MOTIVATION AND BACKGROUND There are three related factors that provide the background and motivation for this project. The first of these is the movement towards vocationalism in accounting education. Employers expect accounting graduates to be ready for employment with the requisite standard of technical competence as well as acceptable standards of competence in generic skills. The second factor concerns the nature of prior research in this area. To date, much of the literature has concentrated on strategies for integrating specific generic skills into individual units. This paper describes a comprehensive approach which leads to a whole-of-program strategy for embedding skills across an accounting program. The third factor is based on three closely related issues; the rapid growth of these programs, their financial dependence on international students and the need to improve the employment rates of graduating students. This project is built on the premise that constructing an employability skills framework which provides a platform for embedding specific employability skills across the twelve core units of the MPA will produce high quality, more employable graduates. Each of the three associated factors that form the background and motivation for this project are described in the following sections. 3

4 Vocationalism in Accounting Education To date, numerous appeals have been made for universities to equip accounting graduates with a broader range of non-technical skills to meet the demands of both employers and the accounting profession. The nature and background of these calls for accounting education reform have been well documented in the accounting education literature (see for example, Hancock et al, 2009; Bui and Porter, 2010 and Willcoxson et al. 2010). A consistent theme arising from these appeals is the need for accounting programs to produce high quality, employable accounting graduates. In order to meet this need, changes to the accounting curriculum are required to accommodate the demand for competency-based, vocational education. In this respect, the goal of university education has shifted in recent decades towards what Tindale, Evans, Cable and Mead (2005) have referred to as vocationalism and an emphasis on professional knowledge and the tailoring of curricula to meet the demands of the workplace. The Nelson Report (2002 p. 1) Higher Education at the Crossroads stated that the role of education is the provision of skills formation and educational qualifications to prepare individuals for the workforce. Due to globalisation, technical innovation and other changes in the workplace, there is a need for a broader set of transferable skills and content knowledge than in the past (Reckers, 2006 p. 37). Accounting graduates are expected to have acquired not only discipline-specific skills but a broader range of attributes including vocational skills. Both CPA Australia (CPAA) and the Institute of Chartered Accountants Australia (ICAA) have acknowledged these skills and attributes in their mission statements as well as including them in the principles underpinning university accreditation. All graduates are required to have the capacity for inquiry, abstract logical thinking and critical analysis as well as appropriate written and oral communication and interpersonal skills (ICAA and CPAA 2009 p. iii). The significance of generic skills has been also been noted by CPA Australia in its International Accreditation Guidelines for Accounting Degree Programs (2008) which cites them as requirements of professional practice that are highly valued by the profession and employers (p.15). More recently, the development of generic skills has been incorporated as part of threshold learning outcomes for bachelor and master degrees (by coursework) in the Accounting Threshold Learning Outcomes (Australian Learning and Teaching Council, 2010). 4

5 Adding further weight to the discourse surrounding generic skills in the accounting discipline, the Australian Learning and Teaching Council (ALTC) has acknowledged the importance of identifying these generic skills and embedding them in the curriculum. Based on interviews with employers, professional accounting bodies, current students and graduates, the report Accounting for the Future, (Hancock et al 2009) concluded that communication skills, team work, problem solving, self-management and interpersonal skills were highly regarded in graduates and influential in their advancement within the workplace (Hancock, Howieson, Kavanagh, Kent, Tempone, and Segal 2010 p. 54). In the international arena, the need for non-technical skills is documented in the First International Education Standards (2003) issued by the International Federation of Accountants Education Committee (IFAC). Prior Efforts Previous research concerning employability skills in accounting education has been addressed from a number of perspectives. They include examining student views and perceptions of the relevance of these skills to their degree studies (Stoner and Milner, 2010); evaluating the effectiveness of embedding of specific skills (Sin, Jones and Petocz, 2007) and describing the process of mapping the accounting program to the required graduate attributes (Willcoxson et al, 2010). Jones (2010) noted that there is already a considerable body of research into the ways in which generic skills and attributes are taught in the context of accounting and business studies. There is, in addition, a growing body of research on generic skills pedagogy in the higher education literature. Accounting for the Future (2009), for example, presents a number of specific strategies for embedding non-technical skills into the accounting curricula as well as a comprehensive review of the accounting education literature relating to strategies for developing non-technical skills. Attempts to integrate non-technical skills into the accounting curriculum have ranged from embedding skills within specific, individual units attached to business schools and/or faculty to a whole-of-program approach for embedding these skills across a particular course of study. An example of the later is provided in Murphy and McGrath (2007) where individual generic skills were mapped into the undergraduate accounting program. Specific subjects were identified in which to develop specific generic skills taking into account technical 5

6 content and assessment tasks. A limitation of this study was that the linkage between generic skills and specific units was based solely on information obtained from the unit outline. The model, relies on an assumption that the subject outline provides a clear and explicit enunciation of the assessment task and the technical skills assessed in order to make decisions about the potential to expand the assessment task to include the assessment of appropriate generic skills (p. 9). Despite these efforts, Jackling and Watty (2010) noted that various stakeholders continue to express concern that accounting graduates lack the generic skills and attributes required for professional employment and accounting educators have been criticized for failing to address these issues. Furthermore, in spite of the interest in generic skills by accounting educators, there is ongoing dissent about how they can best be understood, defined, situated, taught and assessed (Jones, 2010). The Importance of the Master of Professional Accounting (MPA) program The MPA program is a conversion course for graduates without an undergraduate major in accounting who wish to enrol in the professional education programs of the Australian accounting bodies, CPAA and ICAA. International students account for a large proportion of accounting students across Australia, comprising more than 80 per cent of enrolments (Malkovic, 2010 p. 34) and the inclusion of accounting on the Migration Occupation List in 2004 has encouraged the expansion of MPA programs with large numbers of international students seeking permanent residency through an accounting qualification (Ryan, 2010 p. 23). Given the popularity of courses like the MPA, accounting schools have become significant contributors to the financial resources of numerous universities. Many Australian universities are now heavily dependent on revenue from international students as a result of years of under-funding by the Federal Government. While international students have increased in number over the last five years, concern has been raised that, while technical skills gained from their studies are generally sound, their communication and other soft skills are not always what they should be (Hancock, 2010). Birrell (2006) noted that a disturbing number of graduates from these courses were unable to find employment in professional accounting firms due to poor communication skills. While 6

7 these conversion courses are unparalleled revenue generators for universities, it is clear they fail to meet the expectations of many graduates of gaining meaningful employment in the accounting profession. Universities are responding in various ways to address both the needs of international students and the development of non-technical skills. One such approach involves employing a dedicated Learning Advisor within the School of Accounting (e.g. Edith Cowan University). Another approach is to develop adjunct collaborative and interdisciplinary programs (e.g. Macquarie University s Language for Professional Communication in Accounting (LPCA) project within the Master of Accounting Program.) OVERVIEW OF THE PROJECT The purpose of this paper is to communicate the results of a study aimed at determining the manner and extent to which employability skills are being integrated into the Master of Professional Accounting program (MPA) offered at Edith Cowan University (ECU). This study represents the initial phase of a larger project undertaken within the School of Accounting, Finance and Economics (SAFE) which is designed to successfully embed non-technical/generic skills into the MPA program. The overriding objective is to improve the employability of graduates by ensuring that they meet the expectations of employers as well as develop the requisite university graduate attributes. The methodology employed in this project is qualitative in nature and can best be described as action research. It is action orientated in the sense that it is pursuing change (the need to embed employability skills into the MPA) and research based on understanding (what is currently taking place in individual units and the views of accounting educators). The action research process works through three basic steps that are employed in this project (Stringer 1999): building a picture and gathering information in terms of describing what all the participants have been doing; interpreting and explaining ie reflecting on what participants have been doing and considering areas of success and any deficiencies, issues or problems; and resolving issues and problems by acting to formulate solutions to any problems. 7

8 The investigative process undertaken in this project comprised three phases. The first phase involved integrating key employability skills from a number of sources. Four major skill sets were identified and incorporated into a framework for this study: 1) Teamwork and interpersonal skills 2) Oral communication skills; 3) Written communication skills 4) Problem solving, critical appraisal skills The second phase involved determining the extent to which the identified employability skills are currently being addressed in units offered in the MPA program (as of semester 1, 2010) as well as the future intentions of unit coordinators. Information was obtained from the unit coordinators from four main sources: the examination of individual unit plans, a questionnaire followed up by interviews and lastly, a supplementary survey addressing future plans. The final phase of the project was the development of an employability skills framework which will be used to embed generic skills in the twelve core units of the MPA with the assistance of the school s Learning Advisor. Each of these three phases is described in this paper. The paper concludes by providing a conclusion and discussion of the implications of the project. PHASE ONE IDENTIFICATION OF EMPLOYABILITY SKILLS A confusing range of terms is used to describe similar capabilities in the literature: generic skills, transferable skills, core skills, key skills, graduate attributes, generic attributes, competencies, capabilities, attributes, skills or outcomes (Jones, 2010). This is referred to by Willcoxon et al, (2010) as the muddied waters of competencies and attributes. The term employability skills was adopted in this study, taking into account the term used in for the Future (DEST, 2002) to represent key (non-technical or discipline-specific) skills required by employers. One of the first tasks of this project was to identify precisely which key employability or non-technical skills are required of accounting graduates. These skills would then form the basis for investigation and the subsequent foundation for the employability skills 8

9 framework resulting from this project. To accomplish this task, seminal calls for accounting education reform as well as more recent pronouncements identifying nontechnical skill sets expected of accounting graduates were examined. The skills sets described in the research were mapped and compared, resulting in the distillation of key attributes and the precise identification of desirable employability skills. Important reviews into accounting education and pronouncements examined are included in Table One. Table One Key Reviews and Pronouncements Examined Source Pronouncement University Graduate Attributes Accounting for the future: more than numbers. Australian Learning and Teaching Council Hancock Report (Hancock 2009) for the Future Department of Education, Science and Training. (DEST 2002) International Accounting Education Standards Board (IAESB 2003) - under auspices of International Federation of Accountants, (IFAC) Accounting Education Change Commission (AECC) Position Statement No. 1 Objectives of Education for Accountants (AECC 1990) Perspectives on Education: Capabilities for success in the Accounting Profession (Arthur Andersen & Co., Arthur Young, Coopers and Lybrand, Deloitte, Haskin and Sells, Ernst and Whinney, Peat Marwick Main & Co., Price Waterhouse, and Touche University graduate attributes as outlined in the University Policy: Graduate Attributes as identified from interviews with key stakeholders. Key stakeholders included employers, professional bodies, corporations, public sector, graduates and current students. Framework (DEST 2002) as developed by the Chamber of Commerce and Industry and the Business Council of Australia based on research obtained from small, medium, and largesized industries during 2001 and considered to support the future needs of Australian industry. required of professional accountants to be developed by professional accounting programs. As identified in International Education Standard IES 3 Professional and General Education (2005) Seminal work in accounting education which identifies objectives of education for accountants composite profile of capabilities required of accounting graduates Identification of desired outcomes of the educational process with the need for graduates to have a broad array of skills and knowledge. Capabilities identified as necessary for success in the accounting 9

10 Ross. (Perspectives 1989) profession identified. The identification of employability skills for the purpose of this study involved a methodical, step-by-step by process consisting of six stages. The first four stages involved mapping and comparing the major pronouncements with a view to identifying common themes among the stated skills sets and their related descriptors. The fifth step was the identification of a School employability skills framework which was then expanded and compared to key pronouncements in step six. An overview of each of these stages is provided in Table Two. Table Two(a) Step One Comparison of ECU Graduate Attributes vs (Hancock, 2009) Equivalence ECU Graduate Attributes Hancock (2009) Rating Stated Attributes Stated 1. Identical Attributes Expanded Skill Expanded 2. High Correlation 3. Partial Correlation 4. No Equivalence Table Two(b) Step Two Comparison: ECU (expanded) vs Hancock (expanded) vs DEST (2002) ECU Graduate Attributes Hancock (2009) Framework DEST (2002) Stated Attributes Stated Stated Attributes Expanded Expanded Table Two(c) Step Three Expansion of and Comparison: Hancock (expanded) vs DEST (expanded) vs IAESB (expanded) Hancock (2009) DEST (2009) IAESB Identified Identified 10

11 Expanded Expanded Expanded Table Two(d) Step Four Comparison: Hancock (2009) vs AECC (expanded) vs Perspectives (expanded) Hancock (2009) Position Statement No. 1 (1990) AECC Perspectives Paper (1989) Stated Stated Expanded Stated Expanded 11

12 Table Two(e) Step Five Comparison: Hancock (2009) vs AECC (expanded) vs Perspectives (expanded) and Identification of SAFE Hancock (2009) Position Statement No. 1 (1990) AECC Perspectives Paper (1989) SAFE Stated Stated Expanded Stated Expanded Identified Table Two(f) Step Six Comparison: Hancock (2009) vs AECC (expanded) vs Perspectives (expanded) and Identification of SAFE (expanded) Hancock (2009) Position Statement No. 1 (1990) - AECC Perspectives Paper (1989) SAFE Stated Stated Stated Stated Expanded Expanded Expanded Through this process, four categories of employability skills which were considered to be representative of the skills sets required of accounting graduates were identified. These four skills sets were then expanded to include descriptors clarifying the specific nature of the skills, as listed in Table Three. Table Three 1. Teamwork and Interpersonal skills To develop in students the ability to: Work effectively and collaboratively in a team environment Recognise and respect similarities and differences in a team Engage productively and harmoniously with diverse cultures Organise and delegate tasks, prioritise and monitor performance Motivate team members to engage and contribute to the team Negotiate acceptable solutions and agreements in a professional manner Effectively manage and resolve conflict Assume a leadership role where appropriate Understand group dynamics and respond appropriately 2. Oral Communication 12

13 To develop in students the ability to: Communicate verbally in a clear, concise and coherent manner using the professional language of the discipline Listen effectively with a view to both gaining information and understanding opposing points of view Listen and respond directly to questions asked Argue and defend a viewpoint using professional and appropriate language Table Three (cont.) 3. Written Communication To develop in students the ability to: Write clearly, concisely and coherently using appropriate professional language Present information in a readily accessible written format Read, understand and critically evaluate written information Prepare written documents (proposals/reports etc) using appropriate structure, logic, evidence and theory to support ideas and arguments 4. Problem Solving and Critical Appraisal To develop in students the ability to: Identify and solve problems in situations where the problem and the desired solution are clearly evident Identify and solve problems in unfamiliar situations requiring critical thinking and a creative approach Apply a range of problem-solving strategies in a consultative and constructive manner Demonstrate the capacity for inquiry, logical thinking, inductive and deductive reasoning, and critical analysis Make appropriate and timely decisions using available information in sensitive and complex situations Identify ethical issues and apply a values-based reasoning system to ethical questions Exercise initiative, independence and creativity in problem solving 13

14 PHASE TWO OBTAINING INFORMATION FROM INDIVIDUAL UNITS/COORDINATORS Phase Two of this project involved determining the extent to which the employability skills identified above were currently being addressed in the MPA program at ECU. Information relating to the integration of employability skills within individual units was obtained from four main sources: (a) the examination of individual unit plans; (b) the completion of questionnaires by all unit coordinators; (c) interviews with the coordinators of the twelve core units in the MPA program and (d) a follow-up questionnaire to ascertain unit coordinators views on employability skills. (a) Critical Review of Unit Plans Each unit plan was examined to establish whether non-technical skills were incorporated and included in assessment tasks. Marking criteria for assignments (where provided) were scrutinised to ascertain whether marks were allocated for non-technical skills. Lastly, evidence relating to the provision of support for students and feedback on skill development was also obtained. Each assessment task was critically examined to determine: (i) the nature of the task (ii) the learning outcomes and graduate attributes associated with the task (iii) the means by which individual learning outcomes and graduate attributes would be achieved through completion of the task For the majority of unit plans it was found that: Learning outcomes emphasised discipline-specific content with minimal reference to non-technical skills. Unit content did not include non-technical skill development. Assessment tasks did not specify which non-technical learning outcomes were addressed in the majority of cases. Where non-technical skills were mentioned in assessment tasks, there was no evidence to link completion of the task with development of the skill(s). 14

15 Limited support materials to assist students in the development of non-technical skills were offered. Plans were inconsistent in content and format. Marking guides for individual assessment tasks were seldom provided. Where marking guides were available, there was often no information regarding the assessment of non-technical skills. There was no clear evidence of cooperation, coordination or sharing of resources between units. Data collected from unit coordinators The next step in the investigative process was to elicit information directly from individual unit coordinators involved in the MPA program. This was obtained from three different sources: specially designed questionnaires; semi-structured interviews and checklists completed after the interviews. (b) Completion of Questionnaires The questionnaire listed the four key employability skills generated from our review of the literature and provided detailed descriptors for each employability skill. It also included an explanation as to why each skill is perceived as important by employers. Each questionnaire was divided into four sections; one for each of the employability skills nominated above, and each section contained eight identical questions. The purpose of the questionnaire was to gather feedback from unit coordinators regarding their views on the relevance and importance of non-technical skills, whether or not they were incorporated and assessed in their units and the extent to which student support and feedback in relation to skill development was offered. The following questions were posed in relation to all four skills: 1. Do you consider the development of Teamwork and Interpersonal / Oral Communication / Written Communication / Problem solving and Critical Appraisal as an important objective to be addressed in your unit? 2. Are these skills addressed in your unit plan? If so, where and how are they incorporated? Please describe the learning and teaching strategy intended to 15

16 develop these skills and explain how this approach will achieve the intended learning outcome. 3. Are these skills addressed as part of the assessment of your unit? If so, how do these skills form part of the assessment for your unit? Explain how this assessment will measure achievement of these skills and how they will enhance student learning. 4. Are you providing support materials (readings, video, exemplars etc) to assist students in the development of these skills? If so, please provide details. 5. How is feedback regarding their skill development provided to students as part of the assessment? Please explain. 6. To what extent is additional support provided/offered to students who demonstrate unsatisfactory performance in this skill in terms of: - referral to learning skills advisors or similar - consultation with tutor/lecturer - other 7. To what extent are you willing to reduce unit content in order to dedicate more teaching time to the development of these skills? Please explain your position/views. 8. Do you have any further intentions concerning the development of these skills in your unit? If so, please explain. The responses to each question were recorded into tables (and where necessary comments summarized) with each table representing each of the twelve units. Responses contained in these tables were then either tabulated (yes/no) and/or summarised according to two distinct classifications: accounting units and non accounting units. For each specific skill set (based on questions 1 to 8) an overview of results obtained from the tables was made. An analysis of the completed questionnaires resulted in a number of key observations. In terms of relevance and importance, the non-technical skills nominated in our survey were ranked by unit coordinators in the following order: 1) Problem Solving and Critical Appraisal ; 2) Written Communication ; 3) Oral Communication and 4) Teamwork and Interpersonal. 16

17 This ranking is not surprising given the technical and analytical nature of accounting and the associated disciplines of finance, economics and law which are incorporated in the MPA program. Interestingly, the results revealed a clear division between the accounting (five) and nonaccounting (seven) units which comprise the MPA program. The accounting unit coordinators, whilst aware of the need to cover technical content prescribed by the professional accounting bodies, were responsive to concerns about the employability of accounting graduates and the need to incorporate non-technical skills into the program. The non-accounting unit coordinators were, on the other hand, clearly focused on the development of discipline-specific, technical skills with an assumption that either the students already possessed the requisite non-technical skills or that it is someone else s responsibility to address them. Analysis of specific skill sets Teamwork and Interpersonal were viewed as important by five unit coordinators out of twelve with two more conceding that these skills may be important. The same number of unit coordinators incorporated group assignments in their unit; however, none of them assessed students explicitly on their teamwork skills. The end result of the group work, i.e. the case study, report, presentation or combination, was assessable; however, the process was not. Students were left to their own devices to negotiate the challenges of working in teams without any guidance or support. Tutors and lecturers were available for consultations but typically, this was a last resort option when problems had already arisen within teams. Students were not offered feedback on their teamwork and interpersonal skills in any of the units and there was no formal referral mechanism other than to the newly appointed faculty Learning Advisors. Interestingly, only one out of twelve unit coordinators was willing to spend time teaching Teamwork and Interpersonal within the context of his unit; however, five unit coordinators indicated a willingness to make changes to their unit in order to facilitate group work. Oral Communication were considered as important by seven unit coordinators out of twelve with two acknowledging that these skills may be important. Ten units included 17

18 oral communications in assessments, with assessment tasks ranging from tutorial participation to individual or group presentations. Minimal student support was offered in terms of developing oral communication skills; however, several unit coordinators provided detailed instructions on presentation requirements in the unit plans. In relation to tutorial participation marks, the two law units included marking criteria with clear descriptors but in all other units, the marking criteria were not specified. The only real feedback on skill development occurred on evaluation forms after the presentations had been assessed. Students were able to consult tutors and lecturers if they had concerns but consultations of this nature would typically focus on content rather than oral communication skills. As with Teamwork and Interpersonal, only one out of twelve unit coordinators was willing to spend time teaching Oral Communication within the context of his unit; however, five unit coordinators indicated a willingness to make changes to their unit in order to facilitate oral communication skills. Written Communication were identified as important by eight unit coordinators out of twelve with a further three acknowledging that these skills may be important. This is unsurprising given the high value traditionally placed on written work in universities. Eight units incorporated written communication skills in assessments ranging from reports and cases studies to essays. A few assessments incorporated marks for competence in written communication skills as part of the overall mark allocation; however, most did not. In terms of feedback to students on skill development, only one unit collected, marked, commented on and returned draft reports to student for revision prior to submission of the final report. Two other unit coordinators indicated that feedback on drafts was available to students during tutorials and seminars but the remaining units provided feedback only on marked assignments. Students with writing deficiencies were generally referred to the faculty Learning Advisors with only one unit offering additional support tutorials targeted at developing writing skills (attendance has been disappointing). The Learning Advisors are involved in running a full calendar of workshops which means that, in reality, they have very limited time for individual student consultations. Therefore, referral to Learning Advisors is not a practical or viable solution for all students with poor writing skills. 18

19 While ten out of twelve unit coordinators indicated that written communication skills are relevant and important to their unit, not one was prepared to spend time teaching these skills and only two were prepared to make changes to their units to foster the development of written communication skills. Problem Solving and Critical Appraisal were nominated as important by ten unit coordinators out of twelve with an additional one indicating that these skills may be important. Accounting and the other associated disciplines incorporated in the MPA program are analytical disciplines that draw heavily on the capacity for inquiry, critical analysis and logical thinking. It follows then that ten units integrated these skills in their assessments items but none assessed Problem Solving and Critical Appraisal as discrete skills, assessing instead the final outcome, e.g. answers to a case study, solutions to a problem, application of a law in a particular set of circumstances. In terms of student support for developing these skills, eight unit coordinators claimed that support was available but the type of support varied. Tutorial discussions based on case studies were cited as opportunities for developing Problem Solving and Critical Appraisal in seven units while another four units provided answers to problems and case studies in an effort to foster these skills. Feedback on skill development was incorporated in tutorial discussions and one unit offered feedback on a draft written report/case study. Again, it was revealing to observe that while ten out of twelve unit coordinators identified Problem Solving and Critical Appraisal as vital to their unit; none was willing to spend time teaching these skills in their unit. However, five were willing to make some changes to facilitate the development of these skills. (c) Interviews with MPA Unit coordinators The review of unit plans in the MPA program and the subsequent survey of staff were useful exercises in terms of collecting information. However, the inconsistencies in the quality of information obtained in both the unit plans and questionnaires meant that there were still many gaps to be filled. With this in mind, the next logical step was to invite all twelve unit coordinators to attend an interview. 19

20 The primary purpose of each interview was to ascertain additional, unit-specific information about non-technical skills incorporated in the unit, assessment tools, marking criteria, student support and feedback mechanisms. Anecdotal input from the MPA unit coordinators was required to expand on the written information in the unit plans and questionnaires so as to fully understand what was happening in each unit. In addition, our review needed to determine the extent to which unit coordinators understood the concept of embedding non-technical skills in their units as well as the considerable implications for teaching and learning in their unit. At face value, some of the unit plans and completed questionnaires indicated a lack of appreciation of the issues but it was necessary to clarify this through conversations with unit coordinators. It was important to gauge the extent to which unit coordinators agreed with the concept and provide a forum for informal consultation and feedback from unit coordinators about their views on employability skills. All unit coordinators were requested to attend thirty minute interviews. The faculty research advisor was consulted and a semi-structured interview approach was adopted on the basis of information received. The interview protocol contained an introduction followed by a set of leading questions which could be presented in any order, depending on the responses received during the course of the interview. Where more probing questions were required, reference was made to our annotated unit plan review document and the questionnaire completed by the unit coordinator for more specific questions. The semi-structured interview approach proved to be an effective interview technique as it encouraged a three way dialogue between each of the two interviewers and the unit coordinator. Every interview ran over the allotted time in spite of the tight interview schedule and our overall perception was that unit coordinators were interested in our review and pleased to be consulted about their views. Overall, the interview process was a very valuable exercise both in terms of gathering information and fostering a sense of inclusivity and consultation among academic staff. Prior to the interviews taking place, a summary was made for each unit of the assessment (individual tasks, learning outcomes, means by which outcomes achieved) as well as 20

21 general comments (positive/negative) based on information obtained in the unit plans). Specific interview questions were then prepared eg is there a template/structure provided for completing the report prepared by students; how does the marking guide provided to students contribute to assessing non-technical skills; in what sense does the assignment contribute to the development of non-technical skills (eg how is critical appraisal skills addressed); could not ability to communicate be made more specific and considered as a major objective in this unit? Responses to interview questions were recorded separately and then compared and discussed amongst the interviewers at the conclusion of each interview. The results of the interviews revealed: Most unit coordinators were keen to explain the teaching and learning strategies and associated assessments employed in their units. Non-technical skills were explicitly taught in one unit only (i.e. how to prepare, write up and present a case study). In other units, some written guidance and referral to online resources and reference books was provided but there was no class time allowed for practical skill development. Non-technical skills were not explicitly assessed in the majority of cases as marks were allocated primarily on content or product. Marking criteria ranged from highly prescriptive and transparent to less well defined and quite subjective, e.g. tutorial participation. Feedback provided to students on their level of non-technical skill development over the semester was limited and in some units, practically non-existent. On the whole, feedback tended to be an ad hoc affair, with verbal feedback offered in tutorials and lecturer consultations available for students who actively sought them out. Only one lecturer formally marked draft reports while several others viewed drafts in class and provide verbal comments. Support for students deficient in these non-technical skills was limited. Some unit coordinators indicated that they offered support in student consultations but the focus was more likely to be content-based advice rather than assistance with nontechnical skills. A number also indicated referral to the faculty Learning Advisors as a support mechanism; however, the limitations of this service have already been discussed. 21

22 From the interviews it became evident that not all unit coordinators demonstrated a thorough understanding of the concept of properly embedding non-technical skills in their unit and the implications of doing so. Furthermore, some unit coordinators did not see it as their responsibility to teach non-technical skills in their unit.. (d) skills checklist Having completed a comprehensive review of the unit plans and conducted follow up interviews, the next step was to find out more about the personal views and future intentions of unit coordinators in relation to embedding employability skills in their units. To this end, an employability skills checklist was designed to survey unit coordinators about their views on incorporating employability skills in their units. The checklist included the four key employability skills already identified in our research and divided each skill set into a set of specific sub-skills. It also included a fifth category incorporating Study, Exam Preparation and Employment, each of which was divided into its own discrete set of sub-skills. This category was added to the checklist as it incorporated other non-technical skills considered necessary for students to successfully graduate and find employment in the accounting profession. The final section of the checklist was reserved for unit coordinators to add their own observations regarding nontechnical skills. Unit coordinators were presented with the checklist at the conclusion of their interviews. For each (sub skills) lecturers had to: (a) nominate whether relevant or not relevant to their unit (b) tick the sub skills that they wished to be embedded in their unit (c) record (yes or no) if they wished assistance in embedding this skill into their unit. Similar to the results obtained from the initial questionnaires, the responses to each question were recorded into tables with each table representing each of the twelve units. Responses contained in these tables were then either tabulated (yes/no) and/or summarised according to two distinct classifications: accounting units and non accounting units. For each specific skill set an overview of results obtained from the tables was completed. 22

23 When the results were analysed, clear disparities again emerged between the accounting and non-accounting unit coordinators in relation to which skills were rated as relevant, whether these skills should be integrated into units and whether external support was welcome. On the whole, the coordinators of accounting units were more attuned to the need to address non-technical skills than their non-accounting counterparts. All accounting unit coordinators nominated all four categories of skills; Teamwork and Interpersonal, Oral and Written Communication, Problem Solving and Critical Appraisal as relevant to their unit. They were also more committed to the idea of embedding nontechnical skills in their units and availing themselves of external support in order to do so. Generally speaking, the accounting unit coordinators indicated an awareness of the need to incorporate non-technical skills in the MPA program as well as a willingness to undertake changes in order to facilitate this, although the latter view was not universal. On the other hand, the non-accounting unit coordinators were more focused on the technical content of their units and more reluctant to buy into the issue of embedding nontechnical skills. The general consensus of opinion among non-accounting unit coordinators was that while Oral and Written Communication, Problem Solving and Critical Appraisal were acknowledged as relevant; Teamwork and Interpersonal were not considered a priority. None of the coordinators of non-accounting units indicated a willingness to integrate any of the four major skill categories in their units even though they had identified them as relevant. Moreover, a marked reluctance to make use of external assistance in embedding non-technical skills was evident. Given that the non-accounting units comprise seven out of the twelve core units of the MPA program; this represents a major challenge in terms of embedding non-technical skills in the overall program. In relation to Study, Exam Preparation and Employment, results were mixed and there was no clear distinction between accounting and non-accounting units with responses of a more or less of a parallel nature. It was generally accepted that Study and Exam Preparation were important and needed to be integrated in units with or without external assistance. The law units, in particular, already provide comprehensive 23

24 exam preparation kits to students. Employment were likewise viewed as necessary but only a quarter of respondents were keen on embedding these skills in their units. PHASE THREE A PROPOSED FRAMEWORK FOR EMBEDDING EMPLOYABILITY SKILLS IN THE MPA PROGRAM Data obtained in this review provided a clear picture of what the accounting profession required of graduates in terms of employability skills, what was currently happening within the MPA program in relation to teaching these skills and how academic staff viewed the complex and sensitive issue of embedding employability skills in the course. Equipped with this knowledge, the next task was to develop a framework for embedding the employability skills identified in the research in a coherent and cohesive manner across the MPA program. The first step in this process involved mapping the course from an employability skills perspective on a unit by unit/semester by semester basis. Interestingly, the mapping process revealed that the three nominal foundation units of the MPA program (ACC5601, ECF5600 and LAW5111) performed very poorly on teaching non-technical skills. This supported the interview findings that the coordinators of these units were chiefly concerned with covering the fundamental, technical knowledge and skills required in their respective disciplines so that students could continue successfully with sequential units. Second semester offered a more promising proposition in that all three nominal second semester units, ACC55602, ACC5603 and LAW5200, incorporated two or three employability skills. The third semester units, ACC5404, ACC5605 and LAW5300, and fourth semester units, ECF5220, ECF5661 and MBA5709, presented a better case for the inclusion of non-technical skills as the type of assessment and level of complexity increased in accordance with the demands of higher level units. Most units in the third and fourth semesters incorporated three or four employability skills to varying degrees. A new framework for embedding employability skills across the entire new MPA program was constructed based on the following premises: 24

25 The employability skills framework aims to provide a broad coverage of nontechnical skills across the program. The intention is to scaffold the learning experiences in a coherent and cohesive manner in order to ensure adequate skill development by the end of the course. All core units will be required to address at least two employability skills; however, elective units are not included in the framework at this stage. A path of least resistance approach has been adopted and a concerted effort has been made to accommodate current assessments in existing units. Where necessary and when possible, some technical content may need to be sacrificed in order to explicitly teach employability skills. Assessment tools will need modifying in some units to incorporate the requisite employability skills and marking criteria will also need to be adapted. On this basis, the following framework for embedding employability skills in the new MPA program was developed: 25

26 Course Structur e per Semester Unit Code Table Four Framework for Embedding Teamwor k and Interpersonal Oral Communication Written Communication Problem Solving Critical Appraisal Sem 1 Sem 2 Sem 3 Sem 4 The implementation of the employability skills framework across the MPA program involves a number of phases and is scheduled to run over four semesters. The School Learning Advisor (in a 0.6 FT capacity) will work with three unit coordinators per semester. Each semester, the Learning Advisor will meet with the unit coordinators to discuss their respective unit in terms of learning outcomes, assessments and resources. Assessments will then be modified to incorporate the nominated employability skills and support materials and feedback mechanisms for students developed. Throughout the semester, the Learning Advisor will deliver lectures and run tutorials specifically tailored to the development of generic skills in the context of the assessments for each unit. Finally, the effectiveness of these efforts will be evaluated and results compared across the three units at the end of the semester. The goal is to continue this process for all units across the entire MPA program over a twenty-four month period. CONCLUDING COMMENTS AND OVERVIEW The purpose of this project was to investigate the extent and manner in which employability skills were incorporated in the MPA program and ascertain the views of the unit coordinators involved the program. The review revealed that there was currently no clear framework or structure for embedding employability skills. Unit coordinators were working in isolation with limited knowledge of other units and there was no coordinated 26

27 approach regarding which units would take responsibility for specific skills, how these skills were embedded within units and how they were developed across the entire program.. Overall, the investigation indicated that there is a clear need for assistance to coordinate and embed non-technical (employability) skills within each unit and across the program a whole. In this respect, there are opportunities for an appointed School Learning Adviser to work collaboratively with unit coordinators. This could involve providing assistance in modifying content to incorporate skills development, providing resources and exemplars, addressing assessment issues and feedback to students, the provision of supplementary workshops and where appropriate, one-on-one assistance. Of singular importance is the need for unit coordinators to share ideas, resources and strategies and to communicate more actively and transparently. A key factor in the success of integrating employability skills into a program like the MPA is a collaborative and consistent approach. This should be reflected in unit plans and accomplished by a range of means including regular meetings among unit-coordinators, professional development activities related to matters such as assessment and feedback, a strategy for mentoring and monitoring new staff into the program, and opportunities for staff to exchange ideas, resources, experiences, strategies and resources. A successful implementation strategy for the integration of employability skills across a program like the MPA will require a significant commitment on the part of the School concerned. Adequate resources are required to implement such a strategy and to ensure its viability and sustainability in the longer term. Unit coordinators will need assistance to embed these skills using appropriate teaching and learning strategies, relevant assessment instruments and suitable feedback mechanisms. To this end, a Learning Advisor attached to a School is an invaluable resource. 27

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