ACCOUNTING EDUCATION AND THE PROVISION OF SOFT SKILLS AMONG UNDERGRADUATE STUDENTS IN GHANA

Abstract

In the 21st century, soft skills are essential for the growth and development of organisations and businesses, creating job opportunities for students. However, the literature suggests there is inadequate provision of soft skills to undergraduates. Based on this background the study examined accounting education and the provision of soft skills among undergraduate accounting students in two universities in the Upper West Region of Ghana. The study's objective was to measure the extent to which undergraduate accounting students agree to have developed intellectual, personal, interpersonal and communication, organisational and leadership skills stipulated in accounting education standards issued by International Accounting Education Standards Board (IAESB). Census data collection technique was adopted to reach participants with Likert scale questionnaires. A cross-sectional quantitative design was used to collect data from 151 final-year students. The results were analysed using mean, standard deviation, percentage and frequency. The findings revealed that accounting students possess the ability to monitor personal standards, apply an open mind to new opportunities, awareness of language differences in communication, apply delegation skills to deliver task and group discussions is good in developing accounting students’ analytical skills. However, the findings also revealed that some percentage of accounting graduates will not be able to demonstrate fully the soft skills set by IAESB. That is, the data show 10 percent of accounting undergraduates cannot exhibit awareness of language difference in all communication, 6.6 percent disagreed to possessed the ability to review own work to determine whether it complies with the organisation’s quality standard. And, 7.9 percent of respondents do not have the zeal and commitment to lifelong learning. This implies that, the accounting education curricula currently in use by the two universities are not achieving fully the learning outcomes on soft skills stated by IAESB. The study recommends accounting educators to scale up the use of group work, case studies, internship programs and organised presentations as teaching strategies to enhance the development of their students’ soft skills.