Written communication: the professional competency often neglected in auditing courses. (4th May 2021)

• Record Type: Journal Article
• Authors: Irafahmi, Diana Tien; Williams, P. John; Kerr, Rosemary
• Is Part Of: Accounting education. Volume 30:Number 3(2021)
• Page Start: 304
• Page End: 324
• Publication Date: 2021-05-04
• Subjects: Written communication competence -- accounting education -- constructive alignment -- professional standards -- Indonesia; Accounting -- Study and teaching -- Periodicals; Business ethics -- Study and teaching -- Periodicals; 657.0711
• DOI: 10.1080/09639284.2021.1916547
• Languages: English
• ISSNs: 0963-9284

Abstract

ABSTRACT: The purpose of this Indonesian-based study is to assess students' perceptions of their written communication competence and their writing performance. Third-year undergraduate accounting students who had completed an introductory, content-oriented auditing course participated in the study. The analysis included descriptively scoring questionnaires and writing products. Students completed a questionnaire based on the International Accounting Education Standards Board competencies of audit, technology, communication, teamwork, professional scepticism and judgment and ethics. The findings showed that students perceived their competence in written communication to be very low compared with other competencies. The findings from the writing test revealed that students were unable to develop a professional audit document. To support the development of written communication competence necessary for success in the audit profession, accounting educators should address the writing shortcomings by implementing curriculum redesign using a constructive alignment framework.