The Effect Of Teaching Methodology On Accounting Students' Perceptions Of Traits Important To Success

Abstract

This study evolved from a previous study that examined the perceptions of the importance of specific traits to success in the accounting profession by both accounting professionals in the United States and internationally. That study found that the international subjects valued some soft skills, such as creativity, as being more important to success than did the subjects in the United States. Because of the importance of soft skills to success in the accounting profession worldwide, I sought to determine if teaching methodology in the accounting classroom in the United States could affect the perceptions of students regarding the importance of traits to success in the accounting profession. Three particular new methodologies were added to the accounting courses in which the study was run; a team debate, a writing assignment justifying an impairment decision in an unclear situation, and a team presentation in which creativity was a very significant percentage of the final grade. The results revealed that the traits of persuasiveness, good oral communication skills, good marketing skills, and creativity were ranked significantly more important by the student subjects at the end of the semester term than they were at the beginning of the semester term. Based on these results, accounting educators need to experiment to find methodologies that relate to their specific accounting courses that will help students realize the importance of soft skills for professional success in accounting.