The professional environment in which accountants operate has, in recent years, become increasingly complex, leading to significant changes within the profession. Intensifying the need for this change are the pressures associated with the recent global financial crisis, changes in information and communication technology, and
the continuous introduction of new accounting standards. Employers are calling for the
increased development of ‘‘non-technical’’ skills, such as critical thinking and the ability to communicate and engage with clients, within current graduates in order to meet the needs of the evolving and dynamic profession (Kavanagh and Drennan 2008; Hancock et al. 2010).