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International knowledge, skills, and abilities of auditors/accountants Evidence from recent competency studies

International knowledge, skills, and abilities of auditors/accountants Evidence from recent... A domain independent perspective compares international competency studies from The Big 8 White Paper in 1989 to recent studies by the Institute of Management Accountants, Institute of Internal Auditors, International Federation of Accountants, and the American Institute of Certified Public Accountants. Educators can use these common and specialized competencies to design accounting curricula to prepare students for entry into auditing careers. Practitioners can also use them to design hiring and evaluation criteria. The job market for accounting graduates is no longer dominated by public accounting. A more generalized skill set may be taught across accounting curriculums that was previously deemed necessary. Also recent international accounting scandals have put the accounting profession under public and regulatory scrutiny. New regulation and auditing standards may regain public trust. The knowledge, skills, and abilities for entry‐level accountants are: communication skills, interpersonal skills, general business knowledge, accounting knowledge, problem‐solving skills, information technology, personal attitudes and capabilities, and computer skills. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

International knowledge, skills, and abilities of auditors/accountants Evidence from recent competency studies

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900410549411
Publisher site
See Article on Publisher Site

Abstract

A domain independent perspective compares international competency studies from The Big 8 White Paper in 1989 to recent studies by the Institute of Management Accountants, Institute of Internal Auditors, International Federation of Accountants, and the American Institute of Certified Public Accountants. Educators can use these common and specialized competencies to design accounting curricula to prepare students for entry into auditing careers. Practitioners can also use them to design hiring and evaluation criteria. The job market for accounting graduates is no longer dominated by public accounting. A more generalized skill set may be taught across accounting curriculums that was previously deemed necessary. Also recent international accounting scandals have put the accounting profession under public and regulatory scrutiny. New regulation and auditing standards may regain public trust. The knowledge, skills, and abilities for entry‐level accountants are: communication skills, interpersonal skills, general business knowledge, accounting knowledge, problem‐solving skills, information technology, personal attitudes and capabilities, and computer skills.

Journal

Managerial Auditing Journal – Emerald Publishing

Published: Sep 1, 2004

Keywords: Accounting education; Auditors; Competences

References

  • Position and Issues Statement of the Accounting Education Change Commission
    American Accounting Association – Accounting Education Change Commission
  • Report of the Committee on Education and Experience Requirements for CPAs
    American Institute of Certified Public Accountants
  • AICPA Core Competency Framework for Entry into the Accounting Profession
    American Institute of Certified Public Accountants
  • The feasibility of professional schools: an empirical study
    Bremser, W.G.; Brenner, V.; Dascher, P.E.
  • Report of the committee on course and curricula
    Committee on Course and Curricula