Barriers for non-technical Skills Development in University Accounting Education: The perspectives of employers and students
Purpose. This study explores the causes of the persistent skills gap in higher education, focusing on accounting degrees. It examines both employer and student perceptions to identify key barriers to effective non-technical skills integration within accounting curricula. Design/methodology/approach....
| Autores: | , , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Universidad de Sevilla (US) |
| Repositorio: | idUS. Depósito de Investigación de la Universidad de Sevilla |
| OAI Identifier: | oai:idus.us.es:11441/179893 |
| Acceso en línea: | https://hdl.handle.net/11441/179893 https://dx.doi.org/10.12795/EDUCADE.2025.i16.05 |
| Access Level: | acceso abierto |
| Palabra clave: | Soft skills development Accounting education Employability skills Curriculum design Educational barriers Desarrollo de capacidades no técnicas Formación en contabilidad Diseño curricular Limitaciones pedagógicas Capacidades transversales |
| Sumario: | Purpose. This study explores the causes of the persistent skills gap in higher education, focusing on accounting degrees. It examines both employer and student perceptions to identify key barriers to effective non-technical skills integration within accounting curricula. Design/methodology/approach. A mixed-method survey was conducted among UK-based employers and accounting students. The analysis compared their perceptions of the relevance of non-technical skills, the adequacy of current university provision, and the structural, pedagogical, and cultural barriers limiting their development. Findings. Results reveal a shared recognition of the importance of soft skills—particularly communication, teamwork, adaptability, and critical thinking—for accounting graduates. Both groups advocate integrating these skills into existing courses rather than teaching them separately. However, persistent barriers were identified, including limited pedagogical innovation, lack of staff professional experience, large class sizes, and institutional resistance to change. Research limitations/implications. The study’s scope is limited to one national context; future comparative and longitudinal research is recommended to explore cultural and institutional variations. Practical implications. The findings highlight the need for curriculum redesign, faculty development, and greater collaboration between academia and industry to align accounting education with evolving professional expectations. Originality/value. This paper contributes to the ongoing debate on employability and accounting education by offering a dual stakeholder perspective and by identifying structural and pedagogical constraints that hinder effective soft skills development. |
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