Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap
This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores ‘expectation gaps’ by examining whether the Chartered Institute of Management Accountants (CIMA), practitioner employers an...
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| Format: | Article |
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Taylor & Francis
2017
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| Online Access: | https://eprints.nottingham.ac.uk/44101/ |
| _version_ | 1848796838016057344 |
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| author | Howcroft, Douglas |
| author_facet | Howcroft, Douglas |
| author_sort | Howcroft, Douglas |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores ‘expectation gaps’ by examining whether the Chartered Institute of Management Accountants (CIMA), practitioner employers and university educators have different expectations with regard to the important vocational skills for graduates. The research aim is to generate a greater understanding of the factors that create identified expectation gaps between the above stakeholders and to explore the implications of any gaps.
The research was conducted by interviewing stakeholders and a survey of university accounting educators in UK and Ireland business schools. Expectation gaps between the stakeholders were identified. These expectation gaps appear to exist owing to conflicting views on the purpose of university education. The paper contributes to the growing debates about the general role of Higher Education (HE) in society and the role of university accounting educators in supplying graduate trainee accountants for the management accountancy profession. |
| first_indexed | 2025-11-14T19:54:20Z |
| format | Article |
| id | nottingham-44101 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| last_indexed | 2025-11-14T19:54:20Z |
| publishDate | 2017 |
| publisher | Taylor & Francis |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-441012020-05-04T19:00:28Z https://eprints.nottingham.ac.uk/44101/ Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap Howcroft, Douglas This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores ‘expectation gaps’ by examining whether the Chartered Institute of Management Accountants (CIMA), practitioner employers and university educators have different expectations with regard to the important vocational skills for graduates. The research aim is to generate a greater understanding of the factors that create identified expectation gaps between the above stakeholders and to explore the implications of any gaps. The research was conducted by interviewing stakeholders and a survey of university accounting educators in UK and Ireland business schools. Expectation gaps between the stakeholders were identified. These expectation gaps appear to exist owing to conflicting views on the purpose of university education. The paper contributes to the growing debates about the general role of Higher Education (HE) in society and the role of university accounting educators in supplying graduate trainee accountants for the management accountancy profession. Taylor & Francis 2017-08-14 Article PeerReviewed Howcroft, Douglas (2017) Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap. Accounting Education, 26 (5-6). pp. 459-481. ISSN 1468-4489 University accounting education Expectation gaps Vocational skills Educational objectives http://www.tandfonline.com/doi/abs/10.1080/09639284.2017.1361846 doi:10.1080/09639284.2017.1361846 doi:10.1080/09639284.2017.1361846 |
| spellingShingle | University accounting education Expectation gaps Vocational skills Educational objectives Howcroft, Douglas Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap |
| title | Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap |
| title_full | Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap |
| title_fullStr | Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap |
| title_full_unstemmed | Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap |
| title_short | Graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap |
| title_sort | graduates' vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap |
| topic | University accounting education Expectation gaps Vocational skills Educational objectives |
| url | https://eprints.nottingham.ac.uk/44101/ https://eprints.nottingham.ac.uk/44101/ https://eprints.nottingham.ac.uk/44101/ |