PERSONAL AND INTERPERSONAL SKILLS DEVELOPMENT IN AN ACCOUNTING DEGREE: A case study of accounting education

PERSONAL AND INTERPERSONAL SKILLS DEVELOPMENT IN AN ACCOUNTING DEGREE: A case study of accounting education Despina Whitefield BEd (MelbourneStateCollege) GradDipAcc (VUT) MBus (VUT) This thesis is submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in the School of Business Swinburne University of Technology 2003

DECLARATION This thesis contains no material which has been accepted for the award of any other degree or diploma, except where due reference is made in the text of the thesis. To the best of my knowledge, this thesis contains no material previously published or written by another person except where due reference is made in the text of the thesis. Signed: Despina Whitefield Dated: 14 December 2003 i

ACKNOWLEDGEMENTS This thesis would not have been completed without the support, encouragement and persistence of Professor Louise Kloot and Associate Professor Jim Sillitoe. Both Professor Kloot and Associate Professor Sillitoe gave freely of their assistance, their time and their friendship. I would also like to thank Associate Professor Ian Roberts for his encouragement and friendship. In addition, the members of the Victoria University Research Discussion Group (1995-2001) who provided a forum for new researchers to voice opinions. I would also like to thank the lecturers and graduates of Victoria University and employers of Victoria University graduates who without their support this thesis would not have been possible to complete. In addition, I would like to thank the Faculty of Business and Law and Victoria University s Outside Studies Program for time release for data collection and write up of this thesis. My journey in this process has involved my friends and family. Thank you to Rae Gibbs, who had read and reacted to several drafts in the initial stages of the research and later in the final stages of the write up for her help, encouragement and friendship. Peter and Katerina, my two children, thank you for putting up with a mother who was consistently glued to the computer for the past 6 years. Finally, an even bigger thank you to Tony, for giving me the encouragement and support to complete this thesis whilst he too was completing his own. ii

ABSTRACT This thesis examines the perceptions of lecturers, graduates and employers of personal and interpersonal skills development in an accounting degree at Victoria University. The development of personal and interpersonal skills in students in higher education has been the focus of discussion amongst accounting educators, accounting practitioners and the accounting profession for many years. There is a general consensus on what skills are necessarily sought to ensure success within the accountancy profession but very few previous studies on how those personal and interpersonal skills are being developed. This research study presents a research framework which emphasises the complex interrelationships between an accounting curriculum, accounting lecturers, accounting graduates and employers of graduate accountants and their perceptions of how personal and interpersonal skills are developed. A case study approach, combining archival, qualitative and quantitative methods, is used to investigate how a Bachelor of Business Accounting degree in one Australian university facilitates personal and interpersonal skills development. The case study results indicate that the curriculum, as the vector for skills development, has both explicit and implicit references to skills outcomes. Graduates perceptions of many of the personal and interpersonal skills considered in this study are closely related to the curriculum findings. However, there appears to be a lack of convergence between lecturers perceptions, the curriculum and graduates perceptions. Employers generally agree that graduates display most of the personal and interpersonal skills, albeit at a low level, in the workplace. There are curriculum implications arising from the results of this research for accounting academics who design and develop accounting programs where the value of graduates personal and interpersonal skills are acknowledged. As a first step, academics need to improve accounting curricula by explicitly integrating personal and interpersonal skills in their subjects. Communicating to students the explicit nature of personal and interpersonal skills development and making them aware is the next step. iii

TABLE OF CONTENTS DECLARATION ACKNOWLEDGEMENTS ABSTRACT LIST OF FIGURES LIST OF TABLES i ii iii viii ix CHAPTER ONE: Introduction 1.1 Background and context 1 1.2 Statement of the problem 3 1.3 Justification for the research 5 1.4 Outline of the thesis 7 CHAPTER TWO: Literature review 2.1 Introduction 9 2.2 General pressures for change in higher education 9 2.3 Pressures for change in accounting education in Australia 12 2.4 Pressures for change in accounting education from overseas 16 2.5 General discourse of skills development in accounting education 19 2.6 Summary 31 CHAPTER THREE: Research framework 3.1 Introduction 33 3.2 Research objectives 34 3.3 Research model 34 3.4 Research questions 37 3.5 Summary 38 CHAPTER FOUR: Research methods 4.1 Introduction 39 4.2 Methodological perspective 40 4.3 The case study 41 4.4 Stage I archival study of curriculum 44 4.4.1 Explicit and implicit content 45 4.5 Stage II stakeholder perceptions 45 4.5.1 Phase I the survey 46 4.5.2 Survey design and use 46 4.5.3 Survey specifics: lecturers 48 4.5.4 Survey specifics: graduates 48 4.5.5 Data analysis of surveys 49 4.5.6 Phase II the interview 49 4.5.7 Interview protocol design and use 50 4.5.8 Interview specifics: lecturers 51 4.5.9 Interview specifics: graduates 51 4.5.10 Theoretical sampling 52 iv

4.5.11 Interview specifics: employers 58 4.5.12 Data analysis of interviews 59 4.6 Ethical considerations 59 4.7 Summary 60 CHAPTER FIVE: The curriculum 5.1 Introduction 62 5.2 Structure of the degree 63 5.2.1 Extra curricula activities promoted by the professional associations 65 5.3 Selection of curriculum subjects 65 5.4 Course information 67 5.5 Personal and interpersonal skills 68 5.6 Curriculum investigation 69 5.6.1 Explicit and implicit content 69 5.6.2 Explicit content 70 5.6.3 Implicit content 71 5.6.3.1 The process of prescribing definitions 73 5.6.4 Comments on explicit and implicit content 76 5.7 Summary 78 CHAPTER SIX: Lecturers perceptions 6.1 Introduction 80 6.2 Lecturers perceptions: Phase I the survey 81 6.3 Results and analysis of surveys 82 6.3.1 Additional responses to survey 87 6.3.1.1 First year subjects 87 6.3.1.2 Previous skills of students 89 6.4 Interim comments 89 6.5 Lecturers perceptions: Phase II the interview 90 6.5.1 Results and analysis of interviews 90 6.5.1.1 Lecturers perceptions of the curriculum 91 6.5.1.1.1 Opportunities and tasks available for skills development 91 6.5.1.1.2 Mature age students 93 6.5.1.1.3 Skills not present in the curriculum 94 6.5.1.1.3.1 Empathy 94 6.5.1.1.3.2 Handle change 95 6.5.1.1.3.3 Handle challenges 95 6.5.1.1.3.4 Creativity and innovation 96 6.5.1.1.3.5 Conflict 97 6.6 Interim comments 98 6.7 Curriculum and previous work experience, co-operative education and extra curricula activities 99 6.8 Improvements for skills development 100 6.9 Summary 101 v

CHAPTER SEVEN: Graduates perceptions 7.1 Introduction 103 7.2 Graduates perceptions: Phase I the survey 104 7.3 Results and analysis of surveys 105 7.3.1 Test for non-response bias 105 7.3.2 Test for homogeneity of responses 106 7.3.3 Survey results: frequencies and rankings 108 7.3.4 Additional responses to survey 115 7.3.4.1 Opportunities 115 7.3.4.2 Standards 116 7.3.4.3 Confidence 117 7.3.4.4 Co-operative education 117 7.3.4.5 Workplace 118 7.3.4.6 Mature age 119 7.3.5 Interim comments 120 7.4 Graduates perceptions: Phase II the interview 121 7.5 Results and analysis of interviews 121 7.5.1 Curriculum and skills development area 1 122 7.5.1.1 People skills when working in groups 122 7.5.1.2 People skills in listening, written and oral communication 125 7.5.1.3 Personal agency in handling oneself in situations of time pressure, stress, change, challenge, conflict and ambiguity 127 7.5.1.4 Situational and decision making in the context of being flexible in new or different situations, act strategically, think and act independently, focused on outcomes and think creatively 128 7.5.1.5 Moral sensitivity in empathy and ethics 129 7.5.1.6 Motivation 130 7.5.1.7 Interim comments 130 7.5.2 Curriculum and previous work experience, co-operative education and extra curricula activities area 2 131 7.5.2.1 Interim comments 134 7.5.3 Workplace skills area 3 135 7.5.4 Graduate suggestions for improvement area 4 136 7.6 Summary 137 vi

CHAPTER EIGHT: Employers perceptions 8.1 Introduction 139 8.2 Employers perceptions: the interview 139 8.3 Results and analysis 140 8.3.1 Group skills 141 8.3.2 Communication skills 142 8.3.3 Personal agency skills 144 8.3.4 Situational and decision making skills 147 8.3.5 Moral sensitivity skills 149 8.3.6 Self motivation skills 150 8.3.7 Summary of skills displayed in the workplace 151 8.4 Most important skills 152 8.5 Employer suggestions for improvement 152 8.6 Summary 153 CHAPTER NINE: Summary and conclusions 9.1 Introduction 155 9.2 Curriculum 155 9.3 Stakeholder perceptions 158 9.3.1 Lecturers 158 9.3.2 Graduates 161 9.3.3 Employers 163 9.4 Discussion 164 9.5 Implications and contribution of this study 168 9.6 Developing a personal and interpersonal skills hierarchy 173 9.7 Constraints 176 9.8 Opportunities for further research 177 APPENDIX 1 Letter to lecturers from the Faculty of Business and Law to participate in the personal and interpersonal skills survey 179 APPENDIX 2 Survey of lecturers from the Faculty of Business and Law on personal and interpersonal skills 181 APPENDIX 3 Letter to graduates from the Faculty of Business and Law to participate in the personal and interpersonal skills survey 184 APPENDIX 4 Survey of graduates from the Faculty of Business and Law on personal and interpersonal skills 186 APPENDIX 5 Interview matrix for graduates, lecturers and employers 190 APPENDIX 6 Letter to employers to participate in an interview 195 APPENDIX 7 Personal and interpersonal skills list 197 APPENDIX 8 Informed consent document for lecturers 200 APPENDIX 9 Informed consent document for graduates 202 APPENDIX 10 Informed consent document for employers 204 REFERENCE LIST 206 vii

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