The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees

Accounting educators are criticised for a focus on the development of technical skills at the expense of generic employability skills. This study considers the perspective of UK graduates training for the CIMA professional accountancy qualification and examines their perceptions of the extent to which opportunities for generic skills development are exploited in accounting degrees. The results are compared with opportunities for generic skills development in degrees from other discipline areas, formal work-based training and the training undertaken when studying for professional examinations. The results of the questionnaire-based survey suggest that there is scope for improvement in the extent to which universities exploit opportunities for the development of generic skills. However, across most skill areas trainees' perceptions of opportunities for the development of generic skills in UK accounting degrees are comparable to those offered in other discipline areas and compare favourably to those offered in both professional training and formal work-based training. The results indicate that the development of oral communication skills, the ability to take a comprehensive and global vision of an organisation, resilience and ethical awareness could be improved.