There are various factors that accounting educators should consider when involved in accounting education. These include: A continuous changing business environment; A new generation of learners studying at universities; A lack of skills among learners; Accounting educators resisting changes in accounting education; and The requirements for continuing professional education. From the literature it seems that much research has been done in the field of accounting education, but that it did not find practical application in the classroom. It is therefore necessary to think creatively in order to find practical solutions for the challenges facing both lecturers and facilitators. In the study the following elements of the teaching-learning environment were identified: Learners; The lecturer/facilitator; The milieu; The subject content (including technical content and competencies); and the Teaching methodology. Each of these elements were investigated during the research in order to identify factors from literature that could be included in an improved teaching plan. As part of the plan (methodology) a board game "Commercium™" was developed to meet the requirements of the teaching-learning environment. The board game was evaluated by first year learners at the Potchefstroom Campus of the North-West University. The evaluation proved to be very positive. The learners indicated that technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of the subject content improved as a result. What should especially be noted is their positive reaction due to the fact that the game simulated the business environment and linked theory to practice. They also enjoyed the social and group work aspects of the assignment. The learners further had a general positive attitude towards the game. The highest evaluated positive experiences were described as good, exciting and fresh. On the negative side words such as unhappy, uncomfortable and tensed were recorded. The learners were thus required to move outside their comfort zones. Learners were also required to summarise the project in one word. Two thirds of the remarks were positive, with the number one remark being the word "interesting". The largest negative comment was that the project was confusing at the start. This could, however, be addressed in future projects. In conclusion it can thus be said the Commercium™ game meets the requirements of an effective teaching-learning environment by providing an effective teaching methodology. Lecturers now have an empirically proven effective teaching tool for introductory accounting, based on research of the requirements of the teaching-learning environment. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.

This thesis is devoted to the theme of the development of soft skills trainers' competencies. A special attention has been paid to the various roles that a trainer has when performing his/her job and the related competencies that are essential for high-quality mastering of this profession. The focal points are the possibilities of trainers' teaching competence development within formal and informal education that a trainer has during preparatory as well as further education with special emphasis on the methods that can be employed to achieve this education. The empiric part of this thesis maps the ways of acquiring trainer's competencies as they occur in practice, their connection with further professional development. At the same time it verifies the suitability of the methods that are used to develop competencies. Based on the interpretation of information provided by the respondents and study of relevant literature, a methodological concept of education of a trainer has been developed.

This thesis is devoted to the theme of the development of competencies of soft skills trainers. A special attention has been paid to the various roles that a trainer has when performing his/her job and the related competencies that are essential for high-quality mastering of this profession. The focal points are the possibilities of development of trainers' teaching competence within formal and informal education that a trainer has during preparatory as well as further education of trainers with special emphasis on the methods that can be employed to achieve this education. The empiric part of this thesis maps the ways of acquiring trainer's competencies as they occur in practice, their connection with further professional development. At the same time it verifies the suitability of the methods that are used to develop competencies. Based on the analysis of information provided by the respondents and study of relevant literature, a methodological concept of education of a trainer has been developed.

Peu de recherches empiriques existent concernant l'éducation managériale. La littérature étudiée présente différentes recherches théoriques qui critiquent le modèle actuel des Business Schools et qui recommandent des changements, mais elle signale aussi le manque de recherches empiriques à ce sujet. Nos propres recherches confirment la rareté de telles recherches concernant notamment l'opinion des individus impliqués dans les Business Schools à propos de la pédagogie et à propos du comportement managérial de l'école elle-même. La revue de littérature révèle une absence de consensus concernant la définition du management responsable. Plus précisément, peu de données empiriques existent concernant l'action des individus qui tentent de contribuer au développement d'une stratégie responsable au sein de l'établissement. De même, il apparaît que les recherches empiriques manquent concernant les innovations pédagogiques existant dans les Business Schools pour encourager un management responsable. L'objectif de notre recherche est de comprendre les changements nécessaires et les innovations opérées dans les Business Schools pour tenir compte et intégrer les dimensions saillantes du management responsable afin d'encourager les futurs managers à se comporter de manière responsable. Cette recherche se structure autour de deux questions principales : • Pourquoi les Business Schools peuvent-elles – voire doivent-elles – contribuer à un management responsable ? • Comment les Business Schools tentent-elles et peuvent-elles contribuer à un management responsable au travers de leur comportement organisationnel propre ou de leur pédagogie ? Cette thèse est une recherche exploratoire. Afin de laisser la théorie émerger des résultats empiriques, cette thèse est inspirée de la théorie enracinée. Au total quatre études de cas européennes furent réalisées • Trois Business Schools : HEC Paris, Erasmus University-Rotterdam School of Management, Ashridge Business School, • Une école présentant un modèle alternatif : Schumacher College. 47 questionnaires furent menés sur les terrains de recherche, 112 cartes cognitives furent créées par les participants visités et 28 journaux de bord issus d'un cours enseigné en extérieur furent codés et analysés. Les apports principaux peuvent être classés en quatre catégories : • Une définition du management responsable (selon des étudiants, des membres académiques et administratifs et selon des anciens étudiants des écoles visitées), • Une synthèse des changements suggérés au sein des Business Schools par les participants pour encourager un management responsable, • Une analyse des Masters visités incluant les innovations pédagogiques mises en place pour encourager un management responsable, • Une étude des différentes stratégies créées par les individus en charge d'un développement responsable du campus. En conclusion nous préconisons différents axes de recherche qui pourraient être développés ultérieurement en vue d'affiner le travail réalisé pour cette thèse et aussi afin de vérifier certains postulats et hypothèses issus des résultats. / Empirical studies about business education are scarce. The studied literature reveals different theoretical studies criticizing Business Schools and asking for changes but it shows as well a lack of empirical research. Our own research confirms the lack of such empirical studies, especially regarding the Business Schools' participants' meaning concerning the education and the strategy. Furthermore, the literature review suggests a lack of theoretical consensus on responsible management definition. Few studies are to be found about the individuals working towards responsible management at Business Schools. Theory shows that few empirical data exist concerning the pedagogical innovations created towards responsible management. Our research aims at understanding the Business Schools' needed changes and the existing innovations created to encourage future managers to act responsibly. This research is articulated around two main research questions : • Why should business schools contribute to responsible management ? • How should business schools contribute to responsible management (at a strategic and an educational level) ? This dissertation is an exploratory research. To allow the theory to emerge from the empirical results, this research is inspired from the Grounded Theory. In total four European case studies were conducted : • Three business schools : HEC Paris, Erasmus University-Rotterdam School of Management, Ashridge Business School, • A different model of education : Schumacher College. 47 interviews were conducted, the participants created 112 mind maps and 28 field journals issued from a course taught outdoors were coded and analysed. The main contributions can be classified into four categories : • A definition of responsible management (according to students, faculty members, staff and alumni's answers), • A summary of the changes suggested at business school to encourage responsible management, • An analysis of 4 innovative Masters visited including its pedagogical innovations towards responsible management, • A study of the different strategies created by individuals in charge of developing the campus in a responsible way. The conclusion brings some recommendations for further research to deepen the research and as well to answer several hypotheses issued from our results.

While globalisation is a multidimensional phenomenon, present educational foci tend to lie not on preparing students for a complex, globalised 21stcentury, but on preparing students for a 21st-century economic globalisation. In order to advocate a change of consciousness, this present study examines the concept of human flourishing and the skills – referred to as cosmopolitan soft skills – fostering the phenomenon. Taking a critical realist approach, a theoretical and an empirical investigation was carried out. The theoretical analysis undertaken by the study identified flourishing to be a three-dimensional concept and established that flourishing cannot be fully realised unless an individual is flourishing both from a positive-psychological, a moral-political, and a moral-ethical perspective. The empirical, comparative analysis of school policy documents and interviews with school principals, on the other hand, eventuated a comprehensive list of skills and competences that contemporary educational institutions aim at equipping their students with for the sake of flourishing. By an interplay between theory and empirical data, the study resulted in a possible conceptualisation of cosmopolitan soft skills, consisting of the four core skills of attention, acceptance, respect, and responsibility, and 78 other skills organised into four main categories. Provided the critical realist stance taken, the results are believed to be of a flexible and ever-changing but universal nature that facilitate future research into the educability of the cosmopolitan soft skills concept and the empirical realisation of human flourishing.

The focus of this study was a problem identified by human resources directors and managers in a medium sized community in the southeast of the United States. The problem was that some college graduates are not equipped with the necessary soft skills to be successful in the workforce. Executive directors and human resources managers brought this problem to the attention of the career center directors in the community. Goleman's theory of emotional intelligence was the theoretical framework to ground this study. This study involved purposeful sampling to select 9 human resources directors from local companies. To investigate soft skills in college graduates, these 9 human resources directors and managers responded to a semi structured interview with questions focusing on the problem of the study. Once the interviews were transcribed, the information was analyzed by using manual coding and computer-assisted coding. Among the 6 themes that emerged from the data analysis, participants most often pointed out communications as the most important soft skill and the foundation for other skills. From the perspective of human resources directors and managers, soft skills were found to be lacking in some college graduates. There was a consensus among the participants of the study that higher education leaders need to incorporate different approaches to teach skills; therefore, a 24-hour professional development program for faculty was developed as a solution for improving the learning of soft skills of college students. The social change expected from having well-equipped college graduates with soft skills will be more successful professionals with better opportunities to have upward mobility, and more meaningful careers that will benefit their families and their organizations.

There are various factors that accounting educators should consider when involved in accounting education. These include: A continuous changing business environment; A new generation of learners studying at universities; A lack of skills among learners; Accounting educators resisting changes in accounting education; and The requirements for continuing professional education. From the literature it seems that much research has been done in the field of accounting education, but that it did not find practical application in the classroom. It is therefore necessary to think creatively in order to find practical solutions for the challenges facing both lecturers and facilitators. In the study the following elements of the teaching-learning environment were identified: Learners; The lecturer/facilitator; The milieu; The subject content (including technical content and competencies); and the Teaching methodology. Each of these elements were investigated during the research in order to identify factors from literature that could be included in an improved teaching plan. As part of the plan (methodology) a board game "Commercium™" was developed to meet the requirements of the teaching-learning environment. The board game was evaluated by first year learners at the Potchefstroom Campus of the North-West University. The evaluation proved to be very positive. The learners indicated that technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of the subject content improved as a result. What should especially be noted is their positive reaction due to the fact that the game simulated the business environment and linked theory to practice. They also enjoyed the social and group work aspects of the assignment. The learners further had a general positive attitude towards the game. The highest evaluated positive experiences were described as good, exciting and fresh. On the negative side words such as unhappy, uncomfortable and tensed were recorded. The learners were thus required to move outside their comfort zones. Learners were also required to summarise the project in one word. Two thirds of the remarks were positive, with the number one remark being the word "interesting". The largest negative comment was that the project was confusing at the start. This could, however, be addressed in future projects. In conclusion it can thus be said the Commercium™ game meets the requirements of an effective teaching-learning environment by providing an effective teaching methodology. Lecturers now have an empirically proven effective teaching tool for introductory accounting, based on research of the requirements of the teaching-learning environment. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Submitted by clarisse andrade (clarisseteatro@gmail.com) on 2016-12-22T19:47:34Z No. of bitstreams: 1 Dissertação Final 2016.pdf: 1959217 bytes, checksum: d167f3d892d8f2a48724133867447314 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2016-12-27T12:08:23Z (GMT) No. of bitstreams: 1 Dissertação Final 2016.pdf: 1959217 bytes, checksum: d167f3d892d8f2a48724133867447314 (MD5) / Made available in DSpace on 2017-01-03T16:28:45Z (GMT). No. of bitstreams: 1 Dissertação Final 2016.pdf: 1959217 bytes, checksum: d167f3d892d8f2a48724133867447314 (MD5) Previous issue date: 2016-12-02 / Esta pesquisa teve como principal objetivo identificar a percepção dos gestores do setor de gestão de pessoas sobre as influências das soft skills – no Brasil, compreendida como habilidade sociais/competências comportamentais – na atuação do gestor do século XXI, em especial em sua contratação. Os dados foram coletados em duas etapas: 1) através do levantamento bibliográfico sobre o papel do gestor no século XXI, os diversos conceitos sobre competências desses gestores e as soft skills necessárias para a atuação neste cenário; 2) por meio de entrevistas em profundidade com profissionais do setor de gestão de pessoas de empresas privadas de médio a grande porte sediadas no Brasil. Os resultados do estudo indicam que os gestores compreendem soft skills como competências comportamentais e que, portanto, essas skills atuam como papel fundamental na atuação dos gestores, podendo impactar na contratação.

This diploma thesis analyses education and development of employees in selected organization. The aim of my thesis is to evaluate the current system of education and development of employees in selected organization. Theoretical part defines the basic terminology, which is more elaborated in practical part. Practical part consists of description of the organization, description of education that is currently being used and also questionnaires for employees, and unstructured interview. Questionnaires include twenty questions, that were given to the employees of selected business. Most of the employees were very willing and helpful. Questionnaire contains questions targeted at education and development of employees. Output of these questionnaires is finding, whether the organization motivates employees enough to increase their education and whether it offers or mediates sufficient amount of methods to increase education. The work is concluded with proposals and suggestions for making the education system more efficient.

Syftet är att förklara hur trender inom rekrytering och nya föreskrifter påverkar kravbilden av juniora revisorer. Detta syfte härleds utifrån två iakttagelser: trender inom rekryteringsarbete samt Revisorsinspektionens (RI):s nya teoretiska utbildningskrav. Från och med den 1 juli 2018 sänkte RI kraven för teoretisk utbildning vilket innebär att ingen fördjupning inom juridik eller redovisning krävs för auktorisation. Därutöver är utbildning en hård färdighet, vilket är en kategori av färdigheter som blivit mindre viktig i rekryteringssammanhang. Den generella trenden inom rekrytering som har identifierats av tidigare forskning indikerar ett ökat fokus på mjuka färdigheter. Färdigheter (hårda- och mjuka) är en faktor som enligt annan forskning kan påverka individers förmåga att prestera på jobbet. Samtidigt visar studier att aspirerande revisorer undersöker hur de ska bli optimala kandidater. Därför finns anledning att undersöka hur trender inom rekrytering och RI:s nya föreskrifter påverkar kravbilden av aspirerande juniora revisorer. Denna studie har genomfört en metodkombination av intervjuer och dokumentforskning. Sju intervjuer har genomförts med medarbetare från Big-4 i Sverige. Därutöver har nyckelbegrepp från 50 platsannonser samlats in mellan 2015 och 2021. I intervjuerna menade respondenterna att utbildningens längd inte var en avgörande del i kravbilden vilket innebär att aspirerande revisorer med en kandidatexamen har lika stor chans till anställning som en aspirerande revisor med en magister- eller masterexamen. Majoriteten menar att det är ett krav, eller meriterande, att sökande har en akademisk bakgrund som uppfyller RI:s nya krav. Utöver utbildning var arbetslivserfarenhet en viktig faktor i kravbilden. Respondenterna menar också att mjuka färdigheter är av stor vikt i samband med rekrytering. En del påstår även att mjuka färdigheter (som exempelvis samarbete) är viktigare än hårda färdigheter. Analysen av nyckelord från platsannonserna visade små eller inga förändringar före 2018 och efter. Många platsannonser från Big-4 krävde att de teoretiska utbildningskraven måste vara uppfyllda före 2018 och efter, även om det kravet blev förändrat. Resultatet indikerar att Big-4 anpassat sin kravbild utifrån RI:s nya krav. I enlighet med data som samlats in är slutsatsen också att mjuka färdigheter är av stort fokus för många kontor. Kandidater med lägre utbildningslängd anställs i större utsträckning som resultat av RI:s nya krav. Det finns tillit för att interna utbildningar kan täcka eventuella kunskapsgap. / The purpose of this study is to explain how trends in recruitment and new regulations affect the requirements of junior auditors. As of July 1, 2018, SIA (Swedish Inspectorate of Auditor) lowered the requirements for theoretical education, which means no in-depth study in accounting or law is required for future authorization. In addition, education is considered a hard skill, which is a category of skills that has become less important in relation to other skills. The trend in recruitment that has been identified by previous research indicates an increased focus on soft skills. Skills (hard and soft) are a factor that according to other research can affect how an individual performs at work. At the same time, studies show that aspiring auditors are investigating how to become the optimal candidate. Therefore, there is reason to investigate how trends in recruitment and SIA's new regulations affect the requirements of the aspiring auditor. This study has conducted data from interviews and from document research. Seven interviews were conducted with employees from Big-4 in Sweden and 50 job advertisements were collected between 2015 and 2021. In the interviews, the respondents said that the length of the education was not a decisive part of the requirements, which means that aspiring accountants with a bachelor's degree have as much chance of employment as an aspiring accountant with a master's exam. The majority believe that it is a requirement or merit that applicants have an academic background that meets SIA's new requirements. In addition to education, work experience was an important factor. However, the respondents also believe that soft skills are of great importance. Some also claim that soft skills such as collaboration are more important than hard skills. The analysis of keywords from the job advertisements showed little or no changes before 2018 and after. Many job advertisements from Big-4 required that the theoretical training requirements must be met before 2018 and after, even though the requirement was changed. The result indicates that Big-4 has adapted its requirements based on SIA's new requirements. In accordance with the data collected, the conclusion is also that soft skills are of great focus for many offices. Candidates with a lower length of education are employed to a greater extent in connection with SIA's new requirements. There is a trust in internal education that in such cases can cover the knowledge gap.