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.
Managerial Auditing Journal – Emerald Publishing
Published: Sep 1, 2004
Keywords: Accounting education; Auditors; Competences
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.
All for just $49/month
Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly
Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.
Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.
Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera