Accounting education has in recent years increasingly emphasised the need for developing pervasive skills. This paper reports on a South African study of the perceptions of aspirant chartered accountants (CAs) on the importance of the core subjects during the academic programme, in developing pervasive skills, in the categories of ethical behaviour and professionalism, personal attributes, and professional skills. A questionnaire with open- and closed-ended questions was administered to aspirant CAs who had completed their academic programme, and were in the process of completing their training programme. Aspirant CAs reported that overall pervasive skills were most prevalent in the subject of Strategy. Ethical behaviour and professionalism skills were most prevalent in the subject of Audit, personal attribute skills were most prevalent in the subject of Strategy while professional skills were most prevalent in the subject of Accounting. Taxation received the lowest ranking overall for pervasive skills as well as for the different categories of skills. Educators need to make greater efforts to inculcate pervasive skills by using real-life, practical examples in their core subjects. Furthermore, pervasive skills should be integrated into core subjects, as these are complementary in nature. Furthermore, integrating core subjects can enhance the acquisition of pervasive skills.

中文翻译：

---

会计学术课程的核心主题：普及技能的发展

近年来，会计教育越来越强调发展普遍技能的必要性。本文报告了南非对有志进取的注册会计师（CA）的看法的研究，该研究对学术课程中核心科目在培养普遍技能，道德行为和敬业精神，个人特质和专业技能类别中的重要性。向完成了学术课程并正在完成其培训课程的有抱负的CA发放了带有开放式和封闭式问题的问卷。有抱负的CA认为，总体普及技能在“策略”主题中最为普遍。道德行为和专业技能在审计主题中最为普遍，在“策略”主题中，个人属性技能最为普遍，而在“会计”主题中，专业技能则最为普遍。税收在普及技能以及不同类别的技能中总体排名最低。教育工作者需要通过在他们的核心学科中使用现实的，实际的例子来更加努力地灌输无处不在的技能。此外，普适技能应纳入核心科目，因为它们本质上是互补的。此外，整合核心科目可以增强对普遍技能的掌握。教育工作者需要通过在他们的核心学科中使用现实的，实际的例子来更加努力地灌输无处不在的技能。此外，普适技能应纳入核心科目，因为它们本质上是互补的。此外，整合核心科目可以增强对普遍技能的掌握。教育工作者需要通过在他们的核心学科中使用现实的，实际的例子来更加努力地灌输无处不在的技能。此外，普适技能应纳入核心科目，因为它们本质上是互补的。此外，整合核心科目可以增强对普遍技能的掌握。