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Cognitive Skills Construct and Effecting on Employability Competence for Undergraduate Students: A Conceptual

Framework

Emhamed Salem Ahmed-Moftah1*, Abdelnaser Omran2, Shamsul Bahrain Mohamed-Arshad3

1 School of Economics, Finance and Banking, College of Business, Universiti Utara Malaysia, Sintok, 06010, Kedah, Malaysia

2 Faculty of Engineering Sciences, Bright Star University, Libya

3 School of Economics, Finance and Banking, Universiti Utara Malaysia, Sintok, Malaysia

*Corresponding Author: ahmadwkk@yahoo.com Accepted: 15 August 2022 | Published: 1 September 2022

DOI:https://doi.org/10.55057/ijaref.2022.4.3.3

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Abstract: This paper attempts to examine the effects of cognitive skills on the employability competence of Libyan university students. This study aims to develop a practical model for the employability competency of finance and banking graduate students in Libyan universities. The focus of the study will be based on three large selected public universities located in three different regions in Libya: each university will represent each of the three regions (South, East, and West) in Libya. This study conducted a conceptual framework using a list of 60 items, starting with cognitive skills with student's perceptions concerning the set of routine technical, analytic/design and appreciative skills required from finance and banking graduates to pursue a career in the finance and banking profession and the last employability competency required in the workplace. This study collected data from 450 finance and banking students in three universities in Libya. The cognitive skills will be assessed reflectively using a multi- dimensional scale inclusive of routine/technical skills, analytic/design skills and appreciative skills dimensions. This study makes a significant theoretical and methodological contribution to both the students, universities and cognitive literature, as it examines an interesting subject that has not yet been investigated in the Libyan context by assessing cognitive skills as an integrated reflective high-order construct and by examining the overall cognitive skills on their employability competence.

Keywords: finance and banking education, Cognitive Skills, Employability Competence, Undergraduate Students, Libya

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1. Introduction

The environment where financers and bankers work is rapidly changing, particularly with advances in information technology and the globalisation of economies for two long decades;

the business world has changed dramatically because of technology, the intricacy of business, and globalise (Low, Samkin & Liu, 2013). For example, accountants need not only to master the technical skills in their jobs but also a set of soft skills, including the capability to communicate, coordinate, work beneath pressure, and solve problems (Albrecht & Sack, 2000;

Bratianu & Vătămănescu, 2016, 2017). The requiring for these skills and competencies has led to a change in schooling by providing technical and soft skills to graduate students to prepare

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them appropriately for the business world. However, there has been debate about the attributes and skills required for employment.

The purpose of business education, such as finance and banking, has often been difficult to define changes according to changing world business environments, the requirements defined by the professions, and the more-increase request on financiers and bankers. Harvey (2003) argued that employability indicates a new graduate with a range of skills or competencies is enabling it to compete and obtain a job in formal employment, self-employed, or either profession. Those are cognitive skills that must be developed in preparation for a tertiary degree in finance and banking. For example, from the accounting perspective, the American Institute of Certified Public Accountants (AICPA) (2011) stated that accountants are currently expected to be capable of linkage knowledge and data, presenting good advice for strategical decision making, giving and sharing information within the context, impact, and inspiration, and motivate others. At present, financiers and bankers requirements not only technical skills but also an expansion of their knowledge for strategic advice and the acquisition of many soft skills (Beard & Schwieger, 2008). Numerous companies possess commenced to recognize the relation between generic skills of employees and the general success of the organization (Walker & Ainsworth, 2001; Omran, 2016 a, b). With increasing emphasis on integrating and developing generic skills into the curriculum educational (Boyce et al., 2001; Milne, 2001;

Davidson & Baldwin, 2005; Dixon et al., 2010; Nusrat & Sultana, 2019), higher education institutions need to make sure that students could acquire these generic skills despite the recent change in academic requirements placed by professional accounting bodies. There are many studies of employers' perceptions of financiers, bankers, academics, and graduates of finance and banking degrees. Similarly, examined a study from accountants' management perspectives in Spain and the UK by Hassall et al. (2005) on the importance of generic skills showed that employers view the capabilities and attitudes of academics as the main obstacle to generic skills develop (Hassall et al., 2005, p. 387).

Employers in both countries valuated the lack practical accounting experience of related to lecturers as a key obstacle in develop skill. Other scholars argued that generic skills can also be known as transferrable skills (Willcoxson et al., 2010, Watty et al., 2014 Ayarkwa et al., 2012). Other published studies specified generic skills under other terminology like employability competencies (Harvey, 2001, McGrath-Champ et al., 2010), key competencies (Ahn et al., 2012), core skills (Barrie, 2007; Muluk, Habiburrahim, Zulfikar, Orrell &

Mujiburrahman, 2019), or can also be called as essential skills (Othman 2014).

However, cognitive skills can also be considered one of the generic skills components of a study by (Sirotiak 2008). That is, skill sets and cognitive methods that facilitate success at universities and workplaces, like routine/technical skills, analytic/design skills and appreciative skills, are called cognitive skills. These factors are known as cognitive skills that have distinction from behavioural skills and academic skills that are commonly measured by exams or teacher evaluations (Gutman & Schoon, 2013). The factors of non-cognitive and cognitive are quite hard to distinguish among them. This is because some human behaviour aspects are devoid of cognition (Borghans, Duckworth, Heckman & Ter Weel, 2008). In fact, there is currently increasing interest from policymakers on how to develop these generic skills in children and youth. For this study, we draw on the framework developed by Birkett (1993, p. 15) and IES 3 (2015) to identify a comprehensive list of skills required by finance and banking graduates. In today’s complex work environment with the absence of training, Libyan universities have difficulty in equipping and internalizing youth people with critical thinking skills, creativity, processing of information, decision making, conflict management and

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resolution skills, team working and leadership competencies (Kalifa, Triyuwono & Djamhuri, 2016). Transferable skills are also known as generic or employability, or cognitive skills (UKCES, 2008; ENQA, 2015).

García (2016) provided a detailed description of generic skills and suggested integrating these skills into education policy as an explicit pillar. Recent evidence on the importance of generic skills, both from econometric and qualitative analyses of determinants of success in the labour market, shows that employers value certain behaviours and attitudes linked to high- productivity workers (Heckman et al. 2006; Urzua 2009; Fazio 2011). Previous studies have assumed cognitive skills to be a multi-dimensional construct (Birkett, 1993; Institute of Chartered Accountants in Australia and International Accreditation Guidelines for Accounting Degree Programs (ICAA/CPA Australia, 2009) International Education Standard (IES) 3, 2015; Kavanagh, & Drennan, 2008; Keneley & Jackling, 2011; Tan & Fawzi, 2017; Phan, Yapa, & Nguyen, 2020). Various studies have used the cognitive skills dimensions to provide a general framework for examining the effects of cognitive skills on students, employers, job advertisements, employees and performance (Bui, & Porter, 2010; Keneley & Jackling, 2011;

Klibi & Oussii, 2013; Tan & Fawzi, 2017; Lou, So, & Hsieh, 2019).

PLS-SEM is useful in estimating first-order constructs concurrently with reflective second- order constructs and cognitive skills constructs (Hair et al., 2017). For a reflective measurement model, items are a manifestation of the construct (Hair et al., 2017). Therefore, the direction of causality is from construct to items. In contrast, for a formative measurement, items are assumed to cause a construct; that is, items are considered as functions of the construct, and thus the direction of causality is from items to construct (Hair et al. 2017; Jarvis, MacKenzie

& Podsakoff 2003; Thien 2020). When attempting to assess the effects of multi-dimensional cognitive skills on employability competence, previous studies have tended to examine the direct effect of various dimensions, such as the employers' satisfaction or student and teacher relationship on these independent factors (Alrifa & Raju 2019; Chukwurah & Atah 2019).

Moreover, few studies have examined the effects of overall integrated cognitive skills on these dependent factors. Therefore, this study developed a multi-dimensional reflective scale to measure cognitive skills as a single integrated construct. Using this scale, assessed the effect of integrated cognitive skills on employability competence. The field-tested this integrated multidimensional scale in the context of finance and banking students in Libyan universities.

Previous studies (e.g. Birkett, 1993; Institute of Chartered Accountants in Australia and International Accreditation Guidelines for Accounting Degree Programs (ICAA/CPA Australia, 2009) International Education Standard (IES) 3, 2015) determined types of Aspects of the cognitive skills the most popular classification system for the cognitive skills model delineates three broad domains: routine/technical, analytic/design and appreciative skills. The facets were derived theoretically, based on a review of the literature (Kavanagh, & Drennan, 2008; Jackling & De Lange, 2009; Leong & Kavanagh, 2013; AL Mallak, 2018; Tan &

Laswad, 2019; Lansdell, Mohammadali-Haji, & Marx 2020). They state that aspects are related but separable cognitive skills dimensions. Thus, three aspects of cognitive skills seem useful to better understand the nature of each type. Below, describe aspects of the cognitive skills connection. Routine/technical skills: Technical communication’ is the first factor ‘which incorporates using the technology of information and systems of data rules, employing pertinent statistical methods and understanding of regulatory theories, and using information technology and spreadsheets. This factor has consisted of factors concentrating on communicating across software, the technology of information, or the methods of technicality.

Technical skills ‘Basic communication’ is the second factor and incorporates communication, literacy/writing and organizing reports that consist of less analytical or technical forms of

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communication. Analytic/design skills: Attributes are the second factor that includes logical thinking, capability to conceptualization, problem structure analysis, skills of research (search, access, and evaluation), employing data to solve problems, and linking evidence to conclusions and arguments. Appreciative skills: Observational skill’ is the third factor that incorporates recognizing the significance of the data, sorting related data, such as in the data, evidence, and judgment of whether the information is adequate, supportively and observant. Both data recognition and verbal recognition are necessary for observing skills in order to understand different regulatory signals. Those skills could also be verbal, text, or non-verbal in guidance.

2. Literature review

2.1. Concepts of cognitive skills

Cognitive skills, defined as intellectual skills, pertain to the capacity for requiring, retaining and restructuring knowledge (Irelan, 1966). Siriwaiprapan (2004) defined cognitive competence as "the ability to learn to perform analytical thinking, planning, and problem- solving, which enable an individual to take responsibility for handling contingencies that may arise”. It is regarded as one of the fundamental competencies required by an individual to achieve his/her goals effectively. “Cognitive Skills, such as knowledge and thinking skills, a knowledge skill is the capability of elaborating information and a thinking skill is the ability of critical exercise judgment” (Engelberg, 2015). Bloom's classification (1956) "allows taxonomy of cognitive skills in six organized categories: knowledge, comprehension, application, analysis, synthesis and valuation". Many previous studies used Bloom’s taxonomy:

A. Knowledge: The student recollects or acknowledges information.

B. Comprehension: The student appears to understand appointed information; however, he is not asked to associate it with alternative information or indicate its full implications.

C. Application: The student solves the issue as real or lifelike through one application or more abstractions of his or her own choice.

D. Analysis: The student breaks down communication into parts of its elements and determines how the parts are associated with each other and organized.

E. Synthesis: The student organizes components known to him in a consistent, well-integrated pattern as an achievable resolution to an issue.

F. Evaluation: The student will judge whether there is something wrong or right, good or bad, consistent or inconsistent, useful or unhelpful, on the basis of the criteria he provides and their application.

According to a skills taxonomy developed by Birkett (1993), this model includes the following factors: routine/technical, analytic/design and appreciative skills. Furthermore, according to (the Framework of European Qualifications, 2008), "skills are described as its cognitive (includes the utilize of creative thinking, logical and intuitive) or practical embedding manual ingenuity and the utilize of methods, tools, materials and instruments". Therefore, practical and basic cognitive skills are needed to utilize related information concerning task execution and routine solving issues utilizing simple and easy rules and tools. A set of practical and cognitive skills is needed to generate solutions to specific issues in the field of study or work. A comprehensive range of cognitive and practical skills is required to develop innovative solutions to the problems of advanced abstract skills and demonstrate the innovation and mastery needed to resolve complicated and unexpected issues in the field of study or work.

Specialized skills to solve the problems needed in research or creativity concerning knowledge development and new procedures to merge knowledge from various domains. Skills and techniques that are more advanced and specialized, including synthesis and evaluation, are

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needed to solve critical issues in research or innovation and to extend and redefine the current knowledge or practice of professionals. The prediction of academic attainment has almost exclusively relied on using ability (I. e., IQ) tests ( Eysenck, 1971; Anastasi, 1988). However, these tests have been generally proven effective (Gottfredson, 1997).

Nevertheless, practically recent studies have examined the impact and well-established cognitive skills measures in academic performance (Lansdell, Mohammadali-Haji, & Marx, 2020; Al Mallak, Tan, & Laswad, 2020 ; Das, & Barman 2021; Balogun, 2022). Thus cognitive ability is the strongest predictor of academic performance in the formal educational system (see Ackerman, 1996, 1999).

2.2. Conceptual framework

This study aims to examine the effects of finance and banking students' cognitive skills on their employability competencies with Libyan universities. In addition, this study aims to extend the previous clarification carried out on this topic by (Birkett, 1993; Institute of Chartered Accountants in Australia and International Accreditation Guidelines for Accounting Degree Programs (ICAA/CPA Australia, 2009) International Education Standard (IES) 3, 2015; Das,

& Barman 2021; Balogun, 2022). Thus the following hypothesis has been developed for this study:

H1. There is a significant relationship between cognitive skills with employability competencies of finance and banking graduate students.

As referred earlier, cognitive skills include three components, and the interplay between these components contributes to employability competencies in finance and banking for Libyan university students. To represent this exchange between the three components cognitive skills must be unified into a single integrated construct (Sanchez et al., 2006; Matthews, Hair &

Matthews, 2018; Nasirun, 2020). Therefore, the current study developed an integrated reflective construct inclusive of Routine technical skills, Analytic/design skills and Appreciative skills based on studies by (Usman, & Yulianti, 2019; Romanow, Napier, &

Cline, 2020). They categorized the Routine technical skills, Analytic/Design skills and Appreciative skills as cognitive skills dimensions. These dimensions were assessed using indicators that were reflective of the qualities of the dimensions, thereby making these first- order reflective constructs. First-order constructs are measures directly by observed indicators (i.e., the observed indicator is the question in the questionnaire) (Hair, Hult, Ringle & Sarstedt, 2014). These dimensions go toward the creation of cognitive skills as reflective- reflective of the second-order construct. Higher order constructs, such as second order, third order, etc., are constructs whose associated indicators are lower order constructs and not observed indicators (Hair et al., 2014). Cognitive skills, therefore, made for a second-order reflective construct inclusive of Routine technical skills, Analytic/design skills and Appreciative skills. Fig. 1 shows the conceptual framework for this study.

3. Research method

Libya is chosen as the research context as the higher education sector plays an essential role in the Libyan economy. The research sample includes public universities. I conducted a quantitative survey among finance and banking students enrolled at three leading public universities in Libya. A questionnaire was developed to measure cognitive skills and employability competency. The items used to measure cognitive skills were adapted from similar measures as used by ICAA & CPA (2009); Kavanagh & Drennan (2008); Awayiga,

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Onumah & Tsamenyi, (2010); Daff, de Lange, & Jackling (2012); Klibi & Oussii (2013); Tan,

& Laswad, (2018); Grabowski (2019). The items used to measure employability competency were adapted from Dacre Pool & Sewell (2007). The questionnaire was organized into four sections: the profile of respondents, the cognitive skills dimensions, employability competencies and general comments. Questions regarding cognitive skills and employability competencies were answered on a 7-point Likert scale, with 1 not at all important and 7 extremely important. The questionnaires were self-administered via drop-off and collection methods. This method involved the researcher travelling to Tripoli, Benghazi and Sabha, distributing the questionnaires to finance and banking students and collecting them again after the respondents had completed answering the questions. 413 of the 450 questionnaires distributed to the finance and banking students were returned completely and received.

Partial Least Squares-structural equation modelling (PLS-SEM) will be used to assess both the measurement and structural models. PLS-SEM is utilised because the model included a combination of reflective-reflective second-order constructs. Several researchers have suggested using PLS-SEM when a model includes high-order constructs (Chin, 2010; Hair, Ringle, & Sarstedt, 2011). A sample size rule of thumb for ten times rule’ (Chin, 2010; Hair et al., 2011). According to this rule, the minimum sample size for PLS-SEM analysis is 10 times the largest number of paths appointed to a particular construct or, if there are formative constructs, the number of indicators of the formative constructs.

Figure 1: The proposed conceptual framework

This study will utilize PLS 3.0 to perform the PLS-SEM analysis. By using PLS regression algorithms for analyzing the outer model, PLS is suitable for assessing complex constructs, such as cognitive skills (Kock & Lynn, 2012).

Routine Technical Skills (R)

12i

Analytic design skills (R)

10i

Apprecia tive skills

(R) 10i

Generic Skills (R)

16i Experience

Work Life (R) 2i

Degree Subject Knowledge

(R) 2i Career Developmen

t Learning (R) 5i

Emotional Intelligence

(R) 3i Cognitiv

e Skills (R) 3i

Employabi lity Competen

ce (R) 5i

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Conclusion

This research paper established a multi-dimensional reflective scale to measure cognitive skills as a single integrated construct. This scale will assess the effect of integrated cognitive skills on employability competence. Thus, three aspects of the cognitive skills, Routine technical skills, Analytic/design skills and Appreciative skills, seem to be useful to understand the nature of each type better. This study makes a significant theoretical and methodological contribution to both the students, universities and cognitive literature, as it examines an interesting subject that has not yet been investigated in the Libyan context by assessing cognitive skills as an integrated reflective high-order construct by examining the overall cognitive skills on their employability competence.

Limitation and Future Research

This study, like all others, has limitations. First, a limitation of this study depends on students' perceptions. Second, this framework is focused on cognitive skills only. Future research should verify its validity by stakeholders such as the Ministry of Education, universities administrators, educators, employers and industries.

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