Article 4, Volume 3 Issue 2

Teaching transversal competences in the area of accounting: Fact or Fiction?

Author

Patricia Crespo – (Universitat Pompeu Fabra – Escola Universitaria del Maresme)

Ester Oliveras – (Universitat Pompeu Fabra)

Received March 1, 2017; accepted May 25, 2017.

Abstract

A high percentage of graduates in Economics and Business start a professional career in jobs related to accounting, auditing or finance. These areas have been characterized in recent decades by a large international as well as numerous financial scandals due to fraud and accounting manipulations. In Higher Education is necessary to ensure that key transferable skills are developed in the accounting subjects. The case method has been applied, by analyzing the accounting subjects of a Business Degree. The elements of the case are: syllabus analysis, faculty’s opinion and actual practice and video recording of seminars. A detailed analysis shows that the transversal competences that are currently being taught and evaluated are oral communication skills and to a lesser degree written communication skills and teamwork. The ethical and social responsibility of the company is discussed tangentially through case studies in one compulsory subject. In this work, we show in which areas there can be inconsistencies in the development and evaluation of transversals skills in higher education and specifically in the accounting area.

Un alto porcentaje de graduados en Economía y Negocios comienzan una carrera profesional en trabajos relacionados con contabilidad, auditoría o finanzas. Estas áreas se han caracterizado en las últimas décadas por un gran escándalo internacional y por numerosos escándalos financieros debido al fraude y las manipulaciones contables. En la educación superior es necesario asegurar que se desarrollen habilidades transferibles clave en las materias contables. El método del caso se ha aplicado, analizando los temas contables de una Licenciatura en Negocios. Los elementos del caso son: análisis del plan de estudios, opinión del profesorado y práctica real y grabación de video de seminarios. Un análisis detallado muestra que las competencias transversales que actualmente se enseñan y evalúan son las habilidades de comunicación oral y, en menor grado, las habilidades de comunicación escrita y el trabajo en equipo. La responsabilidad ética y social de la empresa se discute tangencialmente a través de estudios de caso en un tema obligatorio. En este trabajo, mostramos en qué áreas puede haber inconsistencias en el desarrollo y la evaluación de habilidades transversales en la educación superior y específicamente en el área de contabilidad.

Citation

Crespo, P., & Oliveras, E. (2017). Teaching transversal competences in the area of accounting: Fact or Fiction?. European Accounting and Management Review3(2), 65-74.

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Keywords

  • Evaluation
  • Transversal competences
  • Accounting

Palabras clave

  • Evaluación
  • Competencias transversales
  • Contabilidad

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Article 1, Volume 1 Issue 2:

The international transfer of technology: Examples from the development of accounting

Author

Christopher Nobes – (Royal Holloway, University of London)

Received December 30, 2014; accepted February 11, 2015.

Abstract

This paper examines the international transfer of accounting technology, using seven examples in chronological order. These include double-entry bookkeeping, the true and fair view requirement, and the second income statement. Some overarching features of these transfers are noted. Inventions respond to commercial need, particularly increasing complexity. They therefore spread slowly if complexity spreads slowly. Common culture and language can speed up transfers but are not the major drivers. Political and legal intervention spreads technology, but sometimes inappropriately.

Este documento examina la transferencia internacional de tecnología contable, utilizando siete ejemplos en orden cronológico. Estos incluyen la contabilidad de doble entrada, el requisito de visión verdadera y justa y el segundo estado de resultados. Se observan algunas características generales de estas transferencias. Las invenciones responden a la necesidad comercial, particularmente aumentando la complejidad. Por lo tanto, se propagan lentamente si la complejidad se extiende lentamente. La cultura y el lenguaje comunes pueden acelerar las transferencias, pero no son los principales impulsores. La intervención política y legal difunde la tecnología, pero a veces de manera inapropiada.

Citation

Nobes, C. W. (2015). The international transfer of technology: examples from the development of accounting. European Accounting and Management Review2(1).

Figures

Keywords

  • Accounting
  • Double-entry Bookkeeping
  • International Accounting
  • Accounting technology

Palabras clave

  • Contabilidad
  • Contabilidad de doble entrada
  • Contabilidad Internacional
  • Tecnología contable

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