The effect of enterprise risk management competencies on students’ perceptions of their work readiness
Autor
Werneck Barbosa, Marcelo
Martinez Carrasco, Sofia Ignacia
Rodriguez Abarca, Patricia Carolina
Resumen
Organizations have been currently adopting Enterprise risk management (ERM), an approach in which risks are managed holistically. ERM-related competencies are mandatory to develop a career as an accountant, however, it remains unknown whether the development of these competencies impacts students' work readiness. To fill in these gaps, the objective of this study was to assess the effects of the development of ERM-related competencies on work readiness in accounting students. The study was performed using a questionnaire sent to students in Chile. Data were analyzed using Partial Least Squares – Structural Equation Modeling method. This study found out a positive and significant impact of the development of competencies related to risk management standards and to soft skills that support such competencies on accounting students’ work readiness. This study highlights the importance of strengthening curriculums and course programs focused on the development of processes, techniques and tools comprised in risk management standards. This study also points out the importance of developing soft skills, indicating they support the application of risk management standards and increase work readiness perception. In addition, this study contributes to extant literature by proposing a framework for assessing risk-related competencies that can be adopted by universities to identify knowledge gaps.
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