Contemporary Business Studies - Academy of Knowledge Process ...

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International Journal of Contemporary Business StudiesVol: 4, No: 2. February, 2013 ISSN 2156-7506Available online at http://www.akpinsight.webs.com(M=15.5, SD=5.1), auditing skills and oral communication (M=14.75, SD= 6.7 & 5.2). Research skills(M=13.75, SD=6.8), tell the story, and investigative ability (M=13.5 & 13.25, SD=4.4 & 3.6) take thesecond position in terms of importance. The items rated as least important were: understanding the goal ofa case (M=6.5, SD=2.9), solve unstructured problems (M=10, SD= 3.6), and synthesize results ofdiscovery and analysis (M=10, SD=5.4), respectively.”Table 5: Descriptive Statistics for Skill Competency Required for Forensic Accountant’sStandardSkills Required for FA’sMean Deviation Variance Range1. Auditing Skills 14.75 6.7 44.9 152. Critical/strategic thinker 10.25 6.2 38.9 153. Effective oral communication 14.75 5.2 26.9 114. Effective written communication 15.5 5.1 25.7 115. Identify key issues 10.25 5.9 34.9 136. Investigative ability 13.25 3.6 12.9 87. Investigative intuitiveness 12 4.2 18.0 98. Organize an unstructured situation 12.25 6.6 43.6 149. Research Skills 13.75 6.8 45.6 1510. Legal skills 11.75 4.6 21.6 1011. Simply the information 12 4.2 18.0 912. Solve structured problems 11.25 4.3 18.3 913. Solve unstructured problems 10 3.6 12.7 814. Synthesize results of discovery and analysis 10 5.4 28.7 1115. Tell the story 13.5 4.4 19.0 916. Think like the wrongdoer 11.25 4.3 18.9 1017. Understand the goals of a case 6.5 2.9 8.3 718. Others: Psychology skills 10.5 3.1 9.7 719. Others: Sociology skills 8.75 3.8 14.3 9The correlations among the important ratings for the 19 skill-competencies are shown in Table 6. Thefollowing general observations can be made: “The highest correlations were between Critical thinking-Sociology-Understanding the goal of the case, Effective written communication-Psychology,Investigative ability-Simply the information, Organizing an unstructured situation-Solve structuredproblems-Solve unstructured problems, Simply the information-Tell the story, Solve structured problems-Solve unstructured problems-Psychology skills, and Understand the goals of a case-Sociology, all with 99percent (r = 0.99) and between Critical/strategic thinker- Solve unstructured problems, Effective writtencommunicating-Solve unstructured problems, Organizing an unstructured situation-Research Skills-Psychology skills, and Simply the information-Solve structured problems all with 98 percent (r = 98),whereas the lowest was Understand the goals of a case with 36 percent (r = 0.36). However, most of thecorrelations were above 50 percent (r = 0.50), thus, showing reasonable levels of statistical significance.”Table 6: Correlation AnalysisType ofSkill 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 191.00AuditingSkillsCritical/strategicthinkerEffectiveoral0.890.431.000.721.002013©Academy of Knowledge Process68
692013©Academy of Knowledge ProcessInternational Journal of Contemporary Business StudiesVol: 4, No: 2. February, 2013 ISSN 2156-7506Available online at http://www.akpinsight.webs.comcommunicatorEffectivewrittencommunicator0.910.940.761.00Identifykey issues0.560.850.970.831.00Investigativeability0.870.780.660.940.671.00Investigativeintuitiveness0.770.680.670.880.640.981.00Organizing anunstructuredsituation0.980.940.600.970.710.910.821.00ResearchSkills0.930.970.741.000.830.920.840.981.00LegalSkills0.680.690.670.740.620.920.960.700.691.00Simplytheinformation0.890.870.730.980.760.990.950.950.970.851.00Solvestructuredproblems0.950.930.680.990.760.950.880.990.990.760.981.00Solveunstructuredproblems0.960.980.660.980.780.890.790.990.990.650.940.991.00Synthesize resultsofdiscoveryandanalysis0.960.910.370.840.550.710.570.930.870.440.770.870.931.00Tell thestory0.840.830.760.970.770.990.970.910.940.880.990.960.900.701.00Thinklike thewrongdoer0.680.780.900.920.880.910.920.800.880.800.930.870.820.540.961.00Understand thegoals of acase0.850.990.680.890.830.690.570.900.920.360.790.880.940.910.740.701.00Others:Psychology skills0.930.970.730.990.830.910.830.981.000.680.960.990.990.880.930.880.931.00Others:Sociologyskills0.900.990.650.920.800.740.620.940.950.430.830.910.970.940.780.720.990.951.00
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