Edinburgh Napier University

  Vocational skills development has become more prominent in higher education institutions largely as a result of recent government policy documents. Over the last 15 years, professional accounting bodies and practitioners have criticised accounting education as being outdated and in need of overhaul. They argue that accounting educators have failed to restructure the accounting curriculum to equip graduates with the broader set of skills they need in the contemporary business environment.

This paper reviews the literature on vocational skills in accounting education and identifies a common set of skills important for the professional accountant. Using a vocational skills inventory, an opinion survey is carried out to identify student and lecturer perceptions of the importance and development of vocational skills in an undergraduate accounting degree at a Scottish University.

The results of the survey are analysed using a strategic mapping technique which shows that priority ought to be given to development of verbal and written communication, problem solving and time management skills. The paper considers the implications for curriculum development and the analysis highlights some of the complexities and difficulties associated with skills development. The paper concludes with a challenge to educators to resist a ‘functional competence’ approach in favour of a ‘capability development’ approach to vocational skills.