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.

摘要

这项基于印度尼西亚的研究的目的是评估学生对其书面交流能力和写作表现的看法。完成了介绍性、面向内容的审计课程的三年级本科会计学生参加了这项研究。分析包括描述性评分问卷和写作产品。学生根据国际会计教育标准委员会在审计、技术、沟通、团队合作、专业怀疑、判断和道德方面的能力完成了一份问卷。结果表明，与其他能力相比，学生认为自己的书面交流能力非常低。写作测试的结果显示，学生无法编写专业的审计文件。