Developing professional accounting skills through an international cross-institutional learning activity − an exploratory study
Kim Kercher, Keith Duncan, Husam AldamenPurpose
Responding to calls for accounting graduates to demonstrate professional and interpersonal competencies, this study aims to examine an authentic, international learning approach designed to develop work-ready professional skills in accounting students.
Design/methodology/approach
This study examines a cross-institutional learning activity that simulates an international client advisory problem, requiring student collaboration between an Australian and a Qatari university. Adopting a multi-stakeholder perspective, this study analyzes student reflections and semistructured interviews with accounting employers to evaluate the perceived effectiveness and authenticity of the learning experience.
Findings
Students reported that the learning activity enhanced key professional skills, including communication, teamwork, intercultural awareness and professional judgment, and closely aligned with graduate attributes. Employers also viewed the activity as authentic in developing employability skills. While employers valued a solid accounting foundation, detailed technical knowledge of accounting standards was not a primary criterion when recruiting graduates.
Practical implications
The findings inform accounting and business educators, accreditation bodies and curriculum designers about the value of embedding authentic, cross-institutional learning experiences to foster professional skills. This study highlights opportunities to rebalance curricula toward employability capabilities without diminishing essential technical foundations.
Originality/value
This study contributes novel insights by examining an international, cross-institutional accounting learning activity involving Australia and the Middle East, demonstrating how authentic, intercultural collaboration can bridge academic learning and professional expectations, reinforcing the central role of professional skills in graduate work-readiness.