An investigation of the 150-hour requirement in developing personal competencies in accounting education.

摘要

This study investigated if accounting graduates from Louisiana State University, a public institution, perceived that their accounting curriculum enhanced the development of their personal competencies of professional demeanor, problem solving/decision making, interaction, leadership, and communication. A survey mailed to accounting graduates who graduated from Fall 1999 to Spring 2002 was used to gather the data for the study. Responses from graduates with different curricular paths were compared to determine if significant differences existed in their perceptions of the development of their personal competencies. Results revealed that no significant difference exists in the perception of the development of personal competencies among graduates who completed a 150-hour curriculum and those who did not. Responses from graduates who currently work in different job positions were also compared to determine if significant differences existed in their perceptions of the development of their personal competencies. For the competencies of professional demeanor, problem solving/decision making, leadership, and communication, no significant differences exist regarding their perceptions of the development of their personal competencies. For the competency of interaction, a significant difference was found between the "industry" and "other" groups. When asked to describe the types of written and oral communication that entry-level accounting professionals perform regularly, respondents stressed the frequency of written documentation of work performed and oral and written communication with clients and co-workers. Finally, course- and activity-specific information was collected to provide feedback to the department of accounting of Louisiana State University regarding areas for potential improvements in the development of personal competencies. Recommendations for the accounting department include incorporating activities in the accounting program that develop leadership skills and professional demeanor skills.