Introductory description

The purpose of the portfolio is to provide a record of how students’ time is spent during their year of employment, and to require a critical self-evaluation of their own personal experiences. It should also demonstrate an awareness, appreciation and understanding of the wider organisational and professional issues that shape working conditions and personal development in their organisation. The overall aim of the module is to enable students in a professional training setting to develop their reflexive awareness of their activity. The latter is a skill they will build on as their professional careers and abilities develop.

Module web page

Module aims

Outline syllabus

This is an indicative module outline only to give an indication of the sort of topics that may be covered. Actual sessions held may differ.

The syllabus is employer and student-led, requiring reflection on personal experiences in the professional workplace
and reference to research in relevant areas such as professional socialisation and identity, accountability and ethics, and learning styles.

Learning outcomes

By the end of the module, students should be able to:

• Demonstrate developing knowledge of accounting standards and accounting methods and processes.
• Demonstrate familiarity with the professional regulations and processes relating to the ICAEW training agreement and understand their importance in becoming a qualified member of the ICAEW.
• Demonstrate an understanding of how accounting and finance expertise is conceptualised, provided and managed in firms and professional bodies today.
• Explain the current framing of professional socialisation as an experience which fosters both organisational and professional identity.
• Conduct technical procedures according to their designated job specification.
• Reflect upon and document reflections and evidence relating to the formation of competence and successful professional identity.

Indicative reading list

Anderson-Gough, F. Grey, C. & Robson, K. (1998) “Making Up Accountants: The organizational and professional socialization of trainee chartered accountants” Ashgate
Anderson-Gough, F. & Hoskin, K. (2008) ‘Specialisation Plus’: The Key to Tomorrow’s Profession Today? ICAEW Centre for Business Performance Briefing Note ICAEW: London
Briggs, S.P. Copeland, S. & Haynes, D. (2007) “Accountants for the 21st Century, where are you? A five year study of accounting students’ personality preferences” Critical Perspectives on Accounting 18 (5) 511-537
Haynes, K. (2006) “Linking Narrative and Identity Construction: Using Autobiography in Accounting Research” Critical Perspectives on Accounting 17 (4) 399-418
Kegan, (2009) “What ‘form’ transforms? A constructive-developmental approach to transformative learning” in Illeris, K. (ed.) (2009) Contemporary Theories of Learning: Learning Theorists in their Own Words Routledge: London.
Pentland, B. (1993) “Getting Comfortable with the Numbers: Auditing and the Micro-Production of Macro Order” Accounting, Organizations and Society 18 (7/8), pp.605–621
Robson, K. Humphrey, C., Khalifa, R. & Jones, J. (2007) “Transforming audit technologies: Business risk audit methodologies and the audit field” Accounting, Organizations and Society 32 (4/5) pp 409-438.
ICAEW (2017) Professional Development Skills. Available from https://www.icaew.com/learning-and-development/campaigns/professional-skills-update/skills
Broberg, P., Umans, T., Skog, P. & Theodorsson, E. (2018), "Auditors’ professional and organizational identities and
commercialization in audit firms" Accounting, Auditing & Accountability Journal 3, pp. 374-399
Saiewitz A. & Kida T. (2018) “The effects of an auditor's communication mode and professional tone on client responses to audit inquiries” Accounting, Organizations and Society 65, pp. 33-43

Subject specific skills

Demonstrate an appreciation of and ability in the Initial Professional Development, key skill areas:

• Adding value
• Communication
• Decision making
• Ethics and professionalism
• Problem solving
• Teamwork
• Technical competence
  Demonstrate awareness of the sensitive balance between commercial success and public interest issues by critically reflecting on the potential for conflicting interests in simultaneously occupying the roles of student, employee and professional.

Transferable skills

Give focussed and professional presentations
Demonstrate professional/business literacy
Identify the theory within practical situations (integrate theory and practice)
Work as part of a team
Manage time effectively