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The new Skills and LearningStatement(SLS) introduced in2008 as part of the revisionsto the RAP continues to causeproblems for a significant

number of students.In the last period, of theprojects I marked, almost onethird failed the SLS, and of allthe failures I moderated, over50% had failed the SLS. This isin the context of a failure rate of48% in both periods.

There are four main causesof failure:

submitting the old KeySkills Statement not answering the four specific

questions required to meetthe assessment criteria for theselfreflection element of the SLS

inadequate answers to the fourquestions this usually takesthe form of a description ofevents without any element of

reviewing and evaluating theprocess of completing the RAPwhich is essential to meet theassessment criteria

failing the communicationskills element either by notsubmitting the PowerPointslides of the presentationdelivered to the mentor, orsubmitting a presentation

which lacks a coherentstructure or does not relateto the findings of theresearch report.

Careful reading of the guidancecontained in the Information Packon the ACCA website shouldenable students to attain apass in the SLS. However, there

is already sufficient evidenceto support the view that asignificant number of studentseither do not understand theconcept of selfreflection or donot see why such importance isattached to it in the assessmentprocess. The remaining part ofthis article will address thesepoints and should help students

to prepare a successful SLS.

U There are a number of definitionsof reflection, but applied inthe context in which it is usedin the SLS (ie applied to yourexperience of engaging in andcompleting your research report),

all are concerned with: thinking considering contemplating meditating.

Producing a research report is amajor task, and also a significantlearning opportunity.

The purpose of the SLS is togive you an opportunity to think

about what you did and why, howyou did it, what went well (or notso well) and why, and what youwould do differently if you hadto write such a research reportin the future. It is an opportunityfor you to demonstrate thatyou have learned from theexperience. This is important,as experience is a great teacher

if you can develop the skills tolearn from it.Failure to develop the requisite

skills means that mistakes willbe repeated the lessons are notlearned. Sometimes, the phrasereinventing the wheel is used toindicate such a lack of learningfrom the experiences and workof others but more importantly,

it is all too possible to reinventthe flat tyre that is, somethingwhich does not work at all.

The skills of selfreflectionimply a capacity to look atourselves objectively and assessour strengths and weaknesses,our predispositions at whatwe do and how we do it andto see where we can continue to

develop and improve. It impliesa capacity to review and evaluatewhat we do on a continuousbasis, to judge what is good (or

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less good), and to learn fromour experiences.

For example some people havea very strong action orientation they want to start doing things

immediately; others are muchmore thoughtful and reflective,spending a great deal of timebefore they act.

Taken to extremes, both cancause major problems: doingbefore thinking (the ready, fire,aim syndrome) causes majorproblems, while too muchthought and too little action (the

paralysis by analysis syndrome)can also be problematical. Toomuch of either orientation willnot produce the best possibleresearch report; an appropriatebalance between thought andaction is required.

Selfreflection is an importantgraduate skill. It enables us tolearn how to learn. In a worldcharacterised by rapid change,knowledge can become obsolete

very quickly, and we need todevelop skills which will equip usfor lifelong learning. Completingthe SLS will assist you to developthose reflective skills whichwill stand you in good steadthroughout your professionalcareer, and help you to becomea thoughtful and reflectivepractitioner in the future.

a k u f quAnswers to the four questionswill be personally based, relatedto your own strengths andweaknesses and your experienceof conducting your research. Youmay find it helpful to distinguishbetween three different types

of reflection.The first is reflection asthinking about what you proposeto do before you do it: reflectionas thinking before action orlook before you leap. Youmay have attempted someoverall assessment of the taskto be completed. This mighthave included:

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This overall helicopterapproach can be a veryuseful precursor to themore detailed planning andscheduling activities required

to complement the initialoverall assessment of the taskrequirements, constraintsand your own capabilitiesand interests.

The second is reflection asthinking in action, ie whileactually engaged in carryingout some aspect of producingyour research report. This

is sometimes referred to asthinking on your feet.For example, you will have to

exercise this skill in meetingswith your mentor you willhave to respond to questionsasked and issues raised as themeeting progresses.

Or you may be usinginterviews as part of your

information gathering and youhave to follow up responses toanswers given by asking furtherprobing questions.

research and analysis project (rap)

statement

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Similarly, when deliveringyour presentation, you may haveto respond to unanticipatedquestions. These examples ofreflection as thinking in actionarise from some aspect ofimplementing your researchapproach actually carryingout the required tasks whichhave themselves originated inyour own prior assessment and

planning activities.The third is reflection asthinking on action, after theevent or process has beencompleted. It involves lookingback and trying to make senseof what happened and why; itsconcerned with the processes ofreviewing and evaluating whatyou did and attempting to learn

the lessons from the experience.This is perhaps what is mostcommonly understood byreflection, but it is important toemphasise that the other aspectsare also important. It is alsoimportant to remind you thatthese processes are known to usall in everyday life they are notstrange or unusual experiences

in themselves. What is unusualis that you are required to thinkin a serious and disciplined wayabout these processes appliedto a specific context that ofconducting your research andanalysis project which is itselfsomewhat different from youreveryday tasks and activities.

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The point is that you will havehad experiences when you havereflected that I did not planthat very well or I could haveanswered that question better orif only I had.

It is precisely this aspectof reflection which leads tostatements such as hindsight istwentytwenty vision or if only Iknew then what I know now.

r u quLet us now consider the fourspecific questions.

Question 1 asks what youlearned from meetings withyour mentor, including thepresentation you gave: it will beof great help to you to keep notesof the meetings held with your

mentor, and note any specificlearning points.This can be used as evidence

to demonstrate the learningacquired one would expect tosee some development in someof the skills areas over the courseof the three meetings, notingimprovement over the period.

Question 2 relates to how well

you think you answered yourresearch questions.Some students misinterpret

this, and relate the questionseither to those raised indiscussions with the mentor, orthose in their questionnaires orinterviews with their respondents.This is wrong; the researchquestions are those related to

the research report objectivesand questions.

In essence, it means towhat extent you have met theobjectives of your researchreport, and answered thequestions your report wasdesigned to answer. Youtherefore need to look againcarefully at your conclusions andrecommendations and judge howwell you think you have answeredthe research questions or met

the research report objectives,and say why this is the case. Thisis reflecting on the completedreport and how well it has servedits intended purpose.

Question 3 requires youto provide evidence ofdemonstrating your interpersonaland communication skills duringyour project work.

Evidence can be drawnfrom a range of situations:from all interactions withyour mentor, people fromthe organisation studied,respondents to interviews andquestionnaires, and the audienceat your presentation.

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You will note that much ofthe material contained in theearlier Key Skills Statementcan berelevant to all of the questions,but it must be tailored to answerthe specific purposes of thequestion set. For example, ratherthan outlining a theoretical modelof the communication process,or the various types of questionsand their uses, you must show

how you have applied suchknowledge to demonstrate thespecific skill.

Exactly the same is truein relation to what you havelearned rather than outlininga general statement aboutplanning and its uses, youmust be able to apply suchknowledge and understanding to

a specific context and show howit has provided evidence of yourlearning and development.

Finally, Question 4 relates tohow undertaking the RAP hashelped you in your accountancystudies, and/or current job.This question is generally quitewellanswered, perhaps becauseit seems to be easier for students

to cite specific examples aboutwhat they have gained in termsof knowledge and understanding.They find it easier to relate thisto either current work roles orperhaps even future work roles for example, to future roles moremanagerial in nature.

Generally, a good SLS answersthe questions and providesevidence of considerable thoughtand deliberation given to whathas been done, what has beenachieved, and a higher level ofunderstanding of the experiencesinvolved in the process ofcompleting the RAP.

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It can be very helpful to studentsto keep a learning diary whenembarking on the RAP takingnote of key experiences,recording your thoughts andfeelings, what was good or badand why, what you might dodifferently and how this mightbenefit you both in terms of youraccountancy studies or current/

future employment roles.In this way, you will bebuilding up your SLS as youwork on your research report,and important points and issueswill be noted at the time. Youwill then be in a good positionto finalise the SLS after yourlast mentor meeting, when

the presentation has beencompleted, and you are alsomaking adjustments to yourdraft research report prior tosubmission. This will strengthenyour SLS, making it an integralpart of the RAP experience,rather than an element bolted onafter the report is completed.

The approach outlined shouldhelp you to submit an SLS which

satisfies the assessment criteria,and thus enable you to pass theResearch and Analysis Project; youcannot obtain the degree withoutpassing both the research reportand the SLS.

Much more significantly,adopting a reflective approachto your professional practicewill benefit you throughout

your future professionalcareer, and equip you withimportant skills which enableyou to manage your continuedprofessional development.

Alastair Neilson is marker/moderator for the OBU/ACCA BA(Hons) in applied accounting

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; yoU cannotobtain the degree withoUt passing boththe research report and the sls.

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