Comportamiento del modo común en un circuito sin transformador

As indicated in chapter 3, a number of studies have been carried out on the development of generic skills at universities. Different studies (e.g., Abayadeera & Watty, 2014, 2016, Ha et al., 2012, Howcroft, 2017, Jackling et al., 2013, and Parvaiz et al., 2014) explored different types of gaps (e.g., expectation gap, performance gap, constraints gap and expectation- performance gap). It is clear that in some studies, only certain gaps were explored and only certain stakeholders’ perceptions were elicited. Most of the research also did not have a gap framework to guide their studies, as they tended to focus on the “what” (i.e. the skills needed in the workplace) rather than the “why” (i.e. graduates not having acquired the skills).

Bui and Porter (2010) took the initiative to develop a framework that was specifically designed for analysing the mismatch between the expectations of employers and the skill set of accounting graduates. Their framework was used to guide the examination of questions about the skills needed by accounting graduates and the reasons why graduates were not being provided with these skills as part of their accounting course.

As mentioned above, Bui and Porter’s framework considered the full expectation–performance gap under three components: the expectation gap, the constraints gap and the performance gap. Each of these key components of the expectation–performance gap has been explored in the literature review chapter. An overview of the gaps is provided below.

A diagram of Bui and Porter’s breakdown of the different gaps is shown in Figure 4.2.

Figure 4.2: Breakdown of the expectation–performance gap (Bui and Porter 2010)

Competencies desired by employers Competencies desired by educators Actual competencies as perceived by employers Competencies reasonably expected by educators Students’ ability and aptitude Institutional constraints Constraints gap

Performance gap Expectation gap

Expectation-performance gap Educators’

69 4.3.1 The Expectation Gap

The expectation gap is defined by Bui and Porter as “differences in the expectations of accounting employers and educators regarding the competencies accounting graduates should acquire” (Bui & Porter, 2010, p. 31). Examination of the expectation gap allows researchers to

discover the nature of employers’ expectations and the skills and competencies desired by employers. It also looks at the expectations and competencies that educators believe to be important, and if different from employers’ expectations results in a mismatch in priorities to be discovered. The expectation gap can be used to discover how well informed educators and those responsible for designing the accounting curriculum are regarding the needs of employers. It can also be used to help direct and shape new curricula that aim to provide modern accounting graduates with the skills that they will need as accountants in the workplace. As pointed out in the literature review chapter, the expectation gap is the cause of the debate between academics and employers regarding the skills that needs to be covered by the degree course (e.g., Armitage, 1991; Francis & Minchington, 1999). Expectation gap also exists between graduates and employers (Bui & Porter, 2010; de Lange et al., 2006; Francisco & Kelly, 2002; Gammie et al., 2002; Lin et al., 2005).

4.3.2 The Performance Gap

Bui and Porter (2010, p. 31) defined the performance gap as “differences in the competencies accounting educators can reasonably expect accounting graduates to acquire (given the constraints) and what those employers perceive that the graduates possess when they enter the workforce.” This performance gap measures how well skills have been covered in the course,

among other factors.

A number of reasons have been put forward as causes of the performance gap. These include the between-group expectation gap (i.e. the disagreement between employers and educators regarding the level of competence that should be achieved), although other factors described as constraints may be involved (e.g., disagreements about the best programme or techniques that will allow accounting students to develop these skills at university) (Armitage, 1991; Simons & Higgins, 1993).

4.3.3 The Constraints Gap

The constraints gap is a form of expectation-performance gap as it compares the competencies reasonably expected by educators and those desired by educators. However Bui and Porter

70

termed them as constraints gap as there are: “constraints on the effectiveness of accounting education (‘constraints gap’) resulting from (a) institutional factors; and (b) accounting students’ ability and aptitude” (Bui & Porter, 2010, p. 31). The constraints gap acknowledges that there may be barriers preventing educators from developing a sufficient level of generic skill in accounting students, either because of the nature of university education or because of factors related to the students themselves.

There are a few studies (e.g., Abayadeera & Watty, 2014; Ha et al., 2012; Howcroft, 2017; Jackling et al., 2013; Parvaiz et al., 2017) that have researched gaps using different aspects of Bui and Porter’s (2010) framework. Most studies either examine the perceptions of one stakeholder, if not two and not all types of gaps are compared and contrasted.

The greatest advantage of the framework of Bui and Porter is that it directly addresses the major issue regarding generic skills (and other skills) in accounting education, namely how employers are expressing dissatisfaction with the level of skills in recent graduates from university-based accounting programmes. It acknowledges that there are multiple facets and several stakeholders in the process of education, and recognises that each can play a part in creating the expectation–performance gap. Other frameworks, on the other hand, merely offer a breakdown of different types of generic skill but not the causes of the mismatch noted in the literature, although they may offer tools for addressing the gap. Bui and Porter’s framework acknowledges that the gaps problem is complicated and that simplistic solutions – such as professional accounting bodies presenting educators with a list of skills that have to be covered in the degree course, regardless of how difficult doing so may be – may not necessarily work. Because this framework takes multiple viewpoints into consideration, it has been adopted and adapted for this study.