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Purpose – The purpose of this paper is to identify, prioritise, and contrast the needs in terms of the development of vocational skills in final year undergraduate accounting students from two distinct countries. The study aims to survey and analyse the views of Malaysian and UK students. Design/methodology/approach – A questionnaire was used to gather the data. Quantitative analysis was then used as the basis of a comparative study. The data for this study were collected via questionnaires completed by Malaysian exchange students on their arrival at UK university and the students of that UK university. Findings – The results indicate that both sets of students accept the need to develop vocational skills in order to perform competently as an accountant. There is however clear differences in the views of the Malaysian and UK students concerning the specific skills that they perceive as being priorities to be developed. The students also hold differing views of the major barriers to the development of vocational skills in higher education. Originality/value – Previous studies have established the need to prioritise vocational skills development. Studies have also established the views of employers and students. This study contrasts the views of students from two contrasting contexts. The study establishes that students from differing countries perceive differing priorities in terms of vocational skills not only between students but also between students and the currently stated views of employers and professional bodies internationally.
Asian Review of Accounting – Emerald Publishing
Published: May 18, 2010
Keywords: Vocational training; Skills; Accounting education; Undergraduates; Malaysia; United Kingdom
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