Barriers and support needs in strategic thinking learning For accounting students

Abstract

Both the regulatory institutions and recent literature, stress the key importance of soft
skills, along with the other necessary skills, as required knowledge for the professional development
of accounting students. Thinking skills and reflective change management are relevant
to shape professionals who are both adaptable and self-aware.
The objective of this research is to identify not only the obstacles that accounting students
face, in two Chilean public universities, but also the support needs they require when learning
new tools to develop strategic thinking, based on the principle of continuous improvement,
and the understanding of the challenge of enriching their personal and professional
education.
Action research was carried out using a Tutorial Device at Formative level (DOT-F in
Spanish), with undergraduate students aimed at enhancing the skills and attitudes that need
to be integrated with the disciplinary and technical knowledge of the syllabus.
The most important findings confirm that SWOT analysis is useful and easy to remember,
that the most common obstacle is to relate more than two cross-variables as a basis for a strategic
design, and finally that the process requires a high level of abstract thought. In terms of
the support needed, evaluate “collaborative work variable” is key to the process, as well as
the strengthening of a personal and professional “development mindset” on the part of the
students.