Competence acquisition of accountancy trainees: tales of two countries

Abstract

This paper presents partial findings of two studies which a aimed to inform an understanding of how accountancy trainees experience learning and development at the workplace with regards to acquiring competence and to examine the roles of HR and line managers in facilitating trainees informal learning. The primary research strategies were qualitative case studies conducted separately in two large organizations, one located in the United Kingdom (UK) and another in Malaysia. Preliminary data collection were conducted via focus group discussions followed by in-depth interviews with selected number of accountancy trainees who are currently working full-time and sitting for professional CIMA and ACCA examinations. Findings from the studies highlighted the significance of informal learning evidences such as learning from experienced others, learning from mentors, and learning from doing repetitive routines. Nevertheless, some similarities of problems concerning their informal learning experiences are worth to be shared such as lack of control over trainees professional training. Limited opportunity to voice out on concerns, and inadequate support from HR/Training personnel. The implication of the findings called for a greater intervention of HR's and line managers roles as well as professional bodies towards the training and development of future accounting professionals.