Searching for Good Practice in the Development and Assessment of Non-Technical Skills in Accountancy Trainees - A Global Study

Aug 29, 2026

Uploaded by Gloria

Research on accountancy training evaluates how non-technical skills are developed and assessed across jurisdictions. Questionnaires were distributed to 35 accountancy bodies, with 18 responses informing an in-depth review of educational practice. The report frames professional qualification as three aligned strands: university education, professional education, and work experience. It emphasizes capability frameworks for admission, assessment introduced early, and assessment methods that mirror real workplace environments, supported by evidence-based narrative tools and assessor training.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages115

Reading Time4 h 50 min

AccessFree to download

Executive Summary

Background and aim of the study

Educational development strands and alignment

Admission capability frameworks

Assessment design for non-technical skills

Work experience assessment and evidence-based approaches

Assessor training and interreliability

Searching for good practice in the development and assessment of nontechnical skills in accountancy trainees – a global study Elizabeth Gammie Erica Cargill Susan Hamilton Department of Accounting and Finance Aberdeen Business School The Robert Gordon University Report 22 October 2010 We would like to thank the International Association for Accounting Education and Research (IAAER) and the Association of Chartered Certified Accountants (ACCA) for supporting this research. Executive Summary The educational literature highlights the importance of non-technical skills to the battery of competencies that a qualified professional accountant must display. The aim of this research was to search for good practice in the development and assessment of non-technical skills. Questionnaires were therefore distributed to 35 accountancy bodies to which 18 bodies responded. The data gathered from this exercise was then used as a basis for undertaking a subsequent in depth review of educational practice which was positively evaluated in terms of the educational literature. Whilst the journey to becoming a fully qualified accountant differs quite significantly from jurisdiction to jurisdiction, there are usually three strands of educational development to becoming a professionally qualified accountant, namely; university education, professional education and work experience. Each strand has a valuable role to play and professional accounting bodies should endeavour to ensure that their education programmes are constructively aligned with the requisite technical and non-technical skills of a newly qualified accountant. As the ultimate responsibility lies with the professional body whether to admit an individual for membership or not, professional bodies must be able to convey what capability and to what level is required for admission. Each body should therefore develop their own individual framework which satisfies any appropriate generic framework such as IFAC or Common Content but which specifically addresses the capabilities required of a qualified accountant with that particular body. The logical extension to this is for professional accountancy bodies to articulate within each stand of the educational process what they require in terms of technical and non-technical skills development encompassing both the identified skill and the level of competence required within each strand. These frameworks could then be subsequently used to regulate skills development (technical and non-technical) in universities as each university would need to demonstrate how they ensure that students graduating from their particular programme are competent at the requisite level for each identified skill. The educational literature highlights the importance of assessment to the educational process, suggesting that assessment drives both teaching and learning. Non-technical skills must therefore be assessed otherwise they will be marginalised as students will concentrate on the skills which determine success in the assessment. The assessment of non-technical skills should also be introduced prior to the final admitting examination otherwise the potential for developing these skills throughout the training period is likely to be inhibited. The assessment should also, where possible, mirror the real life environment in which a newly qualified accountant is likely to find themselves in. Hence professional bodies should be encouraged to design their case studies around pre-seen material, within a multidisciplinary context and permit candidates to utilise word processing and spreadsheet packages in the design of their solutions. There is little dissent by professional accounting bodies that work place experience is an integral part of the learning process in order to become a fully qualified accountant. It is therefore important that professional bodies require students to undertake a significant period of work experience as part of their train

FAQs

What was the purpose of the research on accountancy trainees?

To search for good practice in the development and assessment of non-technical skills in accountancy trainees.

How was data collected and analyzed?

Questionnaires were distributed to 35 accountancy bodies, with 18 responses. The gathered data then supported a subsequent in-depth review of educational practice.

Why should non-technical skills be assessed early in training?

Non-technical skills must be assessed; otherwise they are marginalized as students focus on what drives assessment success. Introducing assessment prior to the final admitting examination helps these skills develop throughout the training period.

Aug 29, 2026

Uploaded by Gloria