Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students' Perceptions
Accounting education in recent years has emphasized the need for developing generic competencies and, to this end, has advocated various pedagogies other than the traditional lecture format. The Universite du Quebec a Trois-Rivieres (Canada) started an award-winning program, Vire, Tuelle
& Associates (VTA), which uses a mixed teaching approach to develop students' generic competencies in preparation for the Chartered Accountant designation. This questionnaire-based study asked students to rate this approach at the end of their training in the mock firm (VTA) and while
they were trainees in an accounting firm. It also asked the office supervisors to assess their trainees' competency levels during the training period. It was found that the mixed approach program significantly enhanced the development/improvement of all 32 generic competencies investigated.
After a few months' work as CA trainees, students had not substantially changed their views of the usefulness of VTA activities for the development of their competencies. Students' perceptions of some benefits of the mixed approach differed significantly according to accounting work experience
and prior academic performance. The office supervisors generally viewed the UQTR trainees as being highly competent or excellent. This study provides educators, schools and professional accounting bodies with feedback on the mixed approach to help them develop similar programs.
Keywords: CA candidates' competency map; mixed teaching approach; perceived usefulness; pervasive or generic competencies; students' perceptions; supervisors' perceptions
Document Type: Research Article
Affiliations: 1: Universite du Quebec a Montreal, Montreal, Canada 2: Universite du Quebec a Trois-Rivieres, Trois-Rivieres, Canada
Publication date: 01 February 2010
- Editorial Board
- Information for Authors
- Subscribe to this Title
- Ingenta Connect is not responsible for the content or availability of external websites
- Access Key
- Free content
- Partial Free content
- New content
- Open access content
- Partial Open access content
- Subscribed content
- Partial Subscribed content
- Free trial content