Preparing Accounting Graduates for Their Unpredictable Futures: The Insights from Accounting Graduates (original) (raw)
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Accounting graduates’ competences
Jurnal Akuntansi & Auditing Indonesia
This study aimed to find out the competence needed by fresh graduates based on the perceptions of acounting practitioners. This study used a combination of qualitative and quantitative methods and used the statistical technique of exploratory factor analysis. A qualitative method was used in identifying variables to be studied, while quantitative method was used in grouping or categorizing of those variables into certain factors. This study used 40 variables developed based on the interview results and questionnaires filled by 100 respondents consisting of accounting practitioners namely those who worked in accounting and finance deparment starting from staff level up to financial directors spread across various companies in Indonesia. The results of the study found eight main competencies that should be possessed by accounting students based on the perceptions of the employers. Those competencies were (1) work ethics, (2) interpersonal skills, (3) good leadership, (4) responsibility, (5) analytical ability, (6) skills, (7) ability to adapt, and (8) work experience.
Pressacademia, 2019
Purpose-The aim of the study is to identify the skills that should be gained in accounting education according to the perceptions of students and the expectations of professional accountants and to determine whether there is a difference between the opinions of students and professionals. Methodology-A questionnaire which includes the skills to be gained in accounting education, was applied to the students in different departments where accounting education is given, at Çanakkale Onsekiz Mart University. It was also applied to the accounting professionals registered to Çanakkale Chamber of Certified Public Accountant. Findings-The results of the study revealed that there were differences between the opinions of students and professional accountants in 11 out of 30 skills that should be included in accounting education. Conclusion-Although there are similarities between students' perceptions and expectations of professionals, there are some differences. It would be appropriate to review and update the accounting education in line with the expectations considering these differences.
Accounting Students' Knowledge and Skills: Expectations of Employers
International Journal of Modern Education
There are widespread concerns that universities are not providing graduates with the knowledge and skills necessary to succeed in the accounting profession. Employers continue to express their discontent and demand that academics in the field of accounting take greater responsibility in addressing this issue. The aim of this article is to identify and gather new insights on the competencies and skills that employers expect accounting graduates to have obtained from university accounting education to enable them to apply those skills at the workplace. This conceptual paper will present an overview of the recent research studies on the pertinent knowledge, technical skills, and other competencies they should possess to ensure that accounting graduates are recruited in professions related to accounting. This paper will provide academics, lecturers, other scholars, and educational organisations with practical information to help produce certified accounting graduates and assists account...
Journal of Indonesian Economy and Business, 2009
As generally known accounting graduates are considered to have low quality. Based on recent studies and practitioners experience, there are two reasons for this: (1) accounting curriculums are not matched with up to date practices, and (2) they were not introduced to real practices that they will face when they have finished their study. The objective of this study are (1) to obtain an empirical evidence about accounting practitioner competences, and (2) establishing a curriculum structure that is relevant with user needs. The study used and are sent questionnaire to two hundreds respondents (accounting practioners) in Surabaya. They asked to rate on one to five point Likert type scale the importance of accounting competents (in knowledge, skills, and ethics), and the importance of subjects needed in developing these competencies as well. The subjects listed based on goverment regulation No. 232/U/2000 and UU No. 045/U/2002. The scale is set low importance to one and high importance...
A Study on Accounting Curricular and Future Accounting Graduates
The Faculty of Accountancy plays an important role in the education of accountants beyond the baccalaureate degree. Looking at the advertisements in the newspapers and the way the accounting graduates are being readily absorbed into the job market, one gets the feeling that there is a big demand for accounting graduates and accountants. In addition, the employers want and expect their new – entry professionals to be equipped with all relevant skills and knowledge. In view of the current rapid development in business and technology around the world, an assessment on accounting programmes in this country is needed. This research was, therefore, undertaken to address the current state of accounting education and to find out the perceptions of students, academics, employers and practitioners on the matters reflecting the needs in enhancing accounting education. The findings suggest a combination of intellectual, personal attributes and future competencies needed by all accounting graduates to be included in the curriculum.
International journal of Economics and Business Administration, 2023
Purpose: There is consensus in the accountancy profession that graduates of accounting programmes must possess a broad skill set that goes beyond technical skills. Inherent in nontechnical skills, there is the recognition of emotional intelligence (EI) skills, which are deemed to be crucial for the success of the accounting profession. In light of this, the study (i) examines the gap or otherwise between graduates' and employers' perceptions of the value placed on EI and non-EI skills for a career in accounting with the Big-four or mid-tier accounting firms; (ii) examines the extent of development of such skills during the accounting programme at the University of Malta; and (iii) examines the extent to which graduates' perceptions converge with those of the employers in relation to the specific EI and non-EI skills that should be developed during the university's accounting programme. Design/MethodologyApproach: A mainly quantitative approach was adopted, where online questionnaires were distributed to big-four and mid-tier accounting firm warrant holders (WH) (n=222), together with recent University of Malta accountancy graduates (n=96), to gain insight into their perceptions on EI and graduates' skills. Findings: The findings show that both WH and graduates agree that a broad skill set, encompassing both EI and non-EI skills, is important for a career in accounting with accounting firms. Written and oral communication skills, integrative thinking skills and analytical skills are the most valued non-EI skills. It is also revealed that WH and graduates share similar views on which skills are relatively well developed in university. These include the non-EI skills of financial accounting, audit and assurance and the EI skills of teamwork and collaboration. WH and graduates also agree on which skills require further development at university, these being analytical skills, integrative thinking skills, oral communication and the EI skill of self-confidence.
Stakeholders' perspectives of the skills and attributes for accounting graduates
2009
This study examines how a group of Australian stakeholders define technical and nontechnical skills, identifies those skills that are demanded of graduates at various stages of their career, and assesses the level of stakeholder satisfaction with the skills level of accounting graduates. Further the paper attempts to highlight the views of stakeholders about whose responsibility it is to develop the required set of technical and non technical skills required by accounting graduates as they enter the workforce. Findings indicate that employers are seeking graduates who possess a diverse range of non-technical skills including communication and presentation, self-management, teamwork, initiative and enterprise, problem solving, technological competence and planning and organising skills. Employers also use non-technical skills as discriminators when evaluating graduates. In terms of technical skills basic practical accounting skills, IT skills and industry specific awareness are important. In general employers were not satisfied with the level of communication and problem solving skills and seemed generally to have low expectations in the area of technical skills accepting that they undertake much of the technical training themselves. The discussion about who role it was to develop both technical and non technical skills was most clearly stated as that of the universities. The findings have implications for those involved in the training of accountants and indeed for those seeking to develop skills in order to enter the profession.
Determinants of Accounting Students’ Competency: Kuwait University
International Journal of Business Administration
Kuwait University is the only state university with accounting education that has commenced in 1966. So far, accounting education is offered by the College of Business Administration – CBA- as a full degree of 4 years span, in addition to some other private universities that started recently. CBA periodically reviews the accounting program particularly after earning AACSB accreditation in the late 90’s, which has pressed for more academic excellence. CBA has introduced an exit exam process in 2009 since inception. Results revealed some areas of concern such as the shallow technical background of graduates, ill-use of advanced accounting systems and software, and inadequate research ability. One would add to these, student's tendency toward the classical type of learning or “spoon feeding”, which questions their ability in the judgmental type of cases as well as their self-expression.The purpose of this research is to explore factors associated with accounting student’s competenc...
Accounting practice in the new millennium: is accounting education ready to meet the challenge?
The British Accounting Review, 2003
As the new century and millennium get underway it is appropriate to reflect upon, and plan for, expected changes in accounting practice and the implications of these changes for accounting education. This paper covers three broad topics. These are: † the future of business and accounting practice-a brief review of the predictions about how we will do business in the new century seems a necessary precursor to a discussion of changes in education; † in the light of expected changes in business, what skills will be required by the accountants of the future?; and † what are the implications for accounting education?