Table of contents

EXECUTIVE SUMMARY

The purpose on this current study was to reflect on the following elements that one has
to embrace in the journey of doing accounting. These elements include technical and
functional expertise, business awareness, professional development, personal effective
and lastly on ethics and professionalism. This was done in order to gain insights of self
and practice, to learn from a particular experience as well as keeping the learners
active. Moreover, this had helped the author to improve her profession and to continue
perfecting in her area of accounting.
INTRODUCTION

Accounting is a skill that everyone should acquire. It is a skill that helps individuals to be
highly organized in order to achieve multiple tasks, as well as living a disciplined life. It
is defined as a systematic process of identifying, recording, summarizing, interpreting
and communicating financial information [ CITATION kri19 \l 1033 ]. In the journey of doing
accounting, there are many elements that one has to embrace to become a
professional. Here are some of the elements; technical and functional expertise,
business awareness, professional development, personal effectiveness and ethics and
lastly professionalism. This report serves to reflect how the author had managed to
embrace the above elements using Gibb’s reflective model and lastly summing up with
conclusion and recommendations. According to Ichii & Ono (2018) reflection will occur
through consideration, deliberation and evaluation of learning experience in the
conscious mind. Reflection is ‘learning through and from experience towards gaining
new insights of self and practice’ [CITATION Fin18 \l 1033 ]. By doing so, it helps the writer
to learn from a particular practical experience and it makes the individuals to be more
active learners [ CITATION Ham19 \l 1033 ].

BODY

Technical and functional expertise is the “underlying knowledge and skill, described in
observable and measurable terms that are necessary in order to perform a particular
type or level of work activity”[ CITATION Vig18 \l 1033 ]. As the author was pursuing her
degree, she had challenge in ICT because it was her first time to do computers. She
used to struggle when it was time for ICT. But one thing that motivated her was the fear
of losing her scholarship and also the passion to be the best student in all the modules.
She was told that if she wanted to continue getting the scholarship she should get a
distinction in all the modules. She used to ask other lectures for more help on her extra
time. When the exams came, it was no longer tough for her. As it is said by Lombandi
(n.d) “price of success is hard work, dedication to the job at hand, and the determination
that whether we win or lose, we have applied the best of ourselves to the task at hand”.
At the end she managed to excel in that module. She felt overwhelmed and also
realized that nothing is difficult until you try and put more effort. And I learned that hard
work pays. If in future she is to meet difficult tasks she will work extra hard. MODEL
With respect to Business Awareness, this refers to individual’s understanding
concerning business and having knowledge concerning the market as well as identifying
opportunities [ CITATION wil07 \l 1033 ]. However Stephensn & Cook (2005) assert that it is
not only about the understanding but the ability to impliment the knowledge in-order to
benefit the organisation or the business. A certain girl decided to start her business for
bookkeeping since she had just finished her studies in accounting. She did not bother to
find information concerning the industry for bookkeeping. Her parents gave her money
that was around 100 000us to start the business. The first few months the business was
running well. However the problem started when she decided to join with other ventures
since she was now facing threats from her competitors and she could not stand to
compete with them. That time she lost everything since the people that she joined with
have loans from banks and there were looking for the way to pay their debts. By the
time she realised that those people were using her, she tried to sue them but it was too
late because there have already escaped. She felt disappointed, dishearted and she
lost all the trust in people. However it was her fault because according to AIDA model
by Hanlon (2017) it state that you become aware first, gain interest, have a desire,
describe the business and act. But she did the opposite, she start by acting without
having knowledge on what does the industry demand and how to meet those demands.
She was suppose to do SWOT analysis before starting the business, thus identifying
the strengths, weaknesses, opportunities and threats that are there in the business
industry. She learned a lot from this incident that if she is to start another business
again , she will consult others and ask for the advice or finding someone who can
mentor her in term of running the business. In addition to that, she learned that she had
to do complete research before starting the business and be aware of the business.

As for Professional Development, this is a process of learning and continuous training of

individuals in regards to their carrier [ CITATION Bus20 \l 1033 ]. During the first placement
at work, the author experienced an incident that she struggled to deal with because she
did not understand the condition that the customer had. As the writer was waiting for the
results to be out in 2019 at Zimbabwe, she decided to work for Brinier Company that
sells clothes. It was her first time to be in industry and she did not know how to
communicate with customers properly. One of the days as she was serving a certain
customer, the customer did not know her change and thought that she was cheated.
Because she had poor communication skills, they end up quarrel badly. As the
customer was accusing her of stealing, she felt so badly, frustrated and she started to
cry since she could no longer control her emotions. The bad part of this entire incident
was that, everyone could perceive her as a thief that was so bad for her. However the
problem got worse because she did not communicate proper with the customer. In-
order to avoid this, she was supposed to explain proper to the customer without raising
her tone. As well said by Kolb (1984) that learning is the process whereby knowledge is
created through changes of experiences. After this incident she learnt that as she is
pursuing in developing her professional, she is also supposed to develop her level of
communication since communication is part of professional development. This will help
her to be an excellent accountant. If the same issue is to rise again, she is going to
communicate well with customers.

Moving on to Personal effectiveness, it is a way of improving yourself and a universal

need. According to Osborn (2019) personal effectiveness means to utilize all of your
skills, talent, and energy to reach certain goals in life. Hammond, Flook, Harvey, Barron,
& Osher (2019) conveyed that, developing personal effectiveness is an opportunity for
self-reflection and assessment of individual ways of operating. One of the days as the
author was growing up, she used to have attitude towards theory subjects. This was
because she was talented in mathematics. Only to realize it later that she was
developing laziness spirit. However, it was too late since she was already in the exam
for economics. At the end she failed that subject with D and managed to attain eleven
points out of fifteen. She was so disappointed and upset for herself. If only she could
focus on economics since her strength were in mathematics and accounting, she could
have got fifteen points. She was supposed to utilize her gift efficiently in-order to
produce excellent results. According to Gibbs’ model he said reflective makes people to
be aware of their own actions and be able to adjust and change their behaviors towards
certain elements. This helps the author to develop growth mindset, mindset that is
flexible and allows change in accounting journey. In the future if she is to come across
with the same problem again, she will put more effort in theory assignments since her
strength are in mathematics and not to have attitude in it.

Last but not least, ethics and professionalism. According to Leonard (2018) many
companies are closed and lots of people are losing their jobs due to lack of ethics and
professionalism. Brown (2016) describes ethics as the process of determining what is
right and wrong, thus, maintaining integrity especially when no one is looking. He went
further conveys professionalism as the conduct, aims that characterize a professional
person. Few years back, the writer volunteered to work for a certain shop as a cashier
since she was waiting for the advanced level results. One of the days she did not have
money for transport and she decided to steal from the shop and there was no record
concerning that money. Days later as the owner was going through the books, he
discovered that there was money that was missing. He asked everyone but they all
pointed at the cashier that is the writer. The owner of the shop decided to give her a
second chance since it was the first bad record about her. She was so embarrassed
and she felt guilt. In the long run if she is to face the same problem she will ask, not
stealing. Furthermore, she learned that you must have the ability to predict the
consequences of your actions as stated in utilitarianism ethical theories by Chonko
(n.d).
CONCLUSION

In conclusion, this report had reflected the following elements thus technical and
functional expertise, business awareness, personal development, personal
effectiveness, lastly on ethics and professionalism. In addition to that it had reflected
how the author had managed to embrace these elements. By doing so it had helped the
author to identify the areas that she needs improvements. Moreover, by reflecting on
technical and functional expertise it had helped her to improve her knowledge and
understanding towards computers. He also realized that it is not only about your
intelligence to pass but your level of seriousness and dedication towards your work. On
business awareness she learnt that before entering into industry for any business either
working or as a business person, you first do a SWOT analysis first, thus, identifying
your strengths, weaknesses, opportunities and threats in the industry. This is done in
order to avoid making loses or losing your capital as well. Moving on, to professional
development she learnt that it is not only about developing your level of education but
also developing that what will boost your professional that is communication. Lastly,
from the last two elements that are personal effectiveness and ethics and
professionalism she learnt that in life you must have the ability to predict the
consequences of your actions before acting.

RECOMMENDATIONS

o In order to improve from the above elements and be a competence professional

accountants below are the recommendations to it.
 In order to be a competence accountant with technical and functional skills
you must be willing to learn and be determined.
 Before entering into the industry make sure you are aware with the
industry conditions.
 In order to develop your profession well with excellence results, you must
learn accommodate and understand everyone based on their
weaknesses.
 In order to be effective in everything that you do make sure you aim
higher, dream big and avoid limiting yourself.
  Lastly on ethics and professionalism, be yourself and live according to
your means.

REFERENCES
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