Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students' Perceptions

Accounting education in recent years has emphasized the need for developing generic competencies and, to this end, has advocated various pedagogies other than the traditional lecture format. The Universite 'du Quebec a Trois-Rivieres (Canada) started an award-winning program, Vire, Tuelle & Associates (VTA), which uses a mixed teaching approach to develop students' generic competencies in preparation for the Chartered Accountant designation. This questionnaire-based study asked students to rate this approach at the end of their training in the mock firm (VTA) and while they were trainees in an accounting firm. It also asked the office supervisors to assess their trainees' competency levels during the training period. It was found that the mixed approach program significantly enhanced the development/improvement of all 32 generic competencies investigated. After a few months' work as CA trainees, students had not substantially changed their views of the usefulness of VTA activities for the development of their competencies. Students' perceptions of some benefits of the mixed approach differed significantly according to accounting work experience and prior academic performance. The office supervisors generally viewed the UQTR trainees as being highly competent or excellent. This study provides educators, schools and professional accounting bodies with feedback on the mixed approach to help them develop similar programs.