| To what extent do accountants use liberal education competencies in the practice of their profession? To answer this question, a self-report survey instrument was created which both measured the frequency of use of liberal education competencies in professional practice and provided insight into the nature of these competencies. The study was based on a conceptual model of competencies important to both liberal and professional education developed by Stark and Lowther and previously tested for nursing by Hagerty.;In phase one, the survey instrument for accounting was developed and refined. In phase two, a pilot test was used to refine and initially validate the instrument. In phase three, a field test was conducted with a sample of 938 accountants to further validate the revised instrument and to obtain insight into the nature and extent of accountants' use of liberal education competencies.;The instrument was internally consistent and validly measured the constructs in the original conceptual model. Through factor analysis, the original ten competency constructs proposed by Stark and Lowther were reduced to seven re-formulated competencies representing actual practice dimensions of professional accountants. To reflect the items that grouped together as constructs, the seven newly derived competencies were labeled: communications, professional continuing education, leadership, analytic professional research, continuous environmental scanning, social awareness, and professional participation.;Accountants in positions of controllers, vice presidents, and partners of public accounting firms used all of these competencies more than those just beginning their careers in accounting. In addition, accountants who practiced the sub-specialties of auditing and consulting reported more extensive use of five of the competencies than those who work in taxation and cost accounting.;The seven competencies provide a beginning scheme which identifies and describes dimensions of accounting practice. The survey instrument can be used for future research on accountant development, performance, and educational program planning and evaluation. It can also be adapted for use in other professions. |
