مقاله انگلیسی رایگان در مورد آماده سازی فارغ التحصیلان آماده به کار – الزویر 2019

This study focuses on soft skills development as part of continuing professional education (CPE) for early-career internal auditors. Prior research identifies the soft skills that accounting graduates need in the workplace. However, tension between the roles of educators and practitioners in developing these skills exists and requires a better understanding of the interrelationship between academic and professional education to achieve resolution. Using a qualitative approach and drawing on social learning perspectives, this South African study expands on the current understanding of soft skills development in the workplace by presenting perceptions of various stakeholders in relation to CPE challenges experienced by them. Views of internal audit employers, early-career internal auditors and representatives of the profession with a direct interest in CPE are considered. The study uses three challenges experienced in the workplace (learning environment complexities, resource limitations and different management styles) to contextualise soft skill requirements for early-career internal auditors. The study shows that adaptability, communication, critical thinking, time management, self-management and teamwork skills are needed to alleviate pressures relating to these challenges. These insights cast light on the context in which roles and tasks are performed and could increase educators’ appreciation of soft skills development as part of their teaching practices. Also, by coordinating their efforts in developing soft skills, the tension between educators and employers is unwound and educators are better able to deliver work-ready graduates.

Introduction

Effective internal auditors need the right mix of skills in order to perform their work (Lenz & Hahn, 2015) and deliver quality assurance and consulting services in an ever-changing business environment (PwC, 2015). These skills (technical and non-technical) are developed through tertiary education programmes and in the workplace, ultimately producing competent professionals (Billett, Gruber, & Harteis, 2010; Eraut, 2011:8). However, challenges remain in preparing work-ready graduates and tension exists between accounting educators and employers about ‘‘who should teach what” in developing specific soft skills (Evans, Juchau, & Wilson, 2012; Howieson et al., 2014). In response, Webb and Chaffer (2016) identify a need for more qualitative research on soft skills development, while Apostolou, Dorminey, Hassell, and Rebele (2017) call for more research to explore the interrelationships between curricula, students, faculty and practice in various educational settings, as well as increased integration with other disciplines. Soft (also referred as generic) skills development is an ongoing research topic in accounting education with emphasis on the importance of soft skills development and the integration thereof in academic programmes to enhance work readiness (Helliar, Monk, & Stevenson, 2009; Murphy, 2017; Watty, 2014). Prior research has identified the specific skills (including soft skills) needed by internal auditors and has made reference to curriculum content at tertiary levels (Barrett, Baker, & Weis, 1974; Foster & Greenawalt, 1995; Hassall, Dunlop, & Lewis, 1996; Vinten, 2004).