accounting graduates
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2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nabil Ahmed Mareai Senan ◽  
M.M. Sulphey

PurposeGlobally, serious doubts are now expressed about the quality of accounting education, and employers are concerned about the lack of employability among graduates. There is a lack of a validated tool to measure employability in the Saudi Arabia context. Such a tool is required to assess the level of employability so that required corrective measures could be taken. The purpose of the study is to construct and validate a questionnaire to measure employability of accounting graduates.Design/methodology/approachThe data for the study was collected from various accounting professionals using a pool of 50 items from 420 randomly collected samples. The researchers used different statistical techniques, including exploratory and confirmatory factor analysis, to construct and validate the 29 item questionnaire.FindingsBased on the purpose of the study, a questionnaire for measuring the employability of accounting graduates was constructed. The questionnaire developed and scientifically validated through various scientific techniques has 20 items under five factors. The questionnaire is ideal for measuring employability of accounting graduates.Originality/valueA fair review of the literature revealed a dearth of a validated tool to measure employability of accounting graduates. The study has constructed and validated a questionnaire to measure employability of accounting graduates, thereby bridging the gap in literature. This questionnaire, it is expected, would facilitate the conduct of further empirical examinations about employability of accounting graduates.


2021 ◽  
Vol 16 (2) ◽  
pp. 1-21
Author(s):  
Annice Azalia ◽  
Josephine Sudiman ◽  
Ulfi Maryati

Many previous studies found that there was dissatisfaction with graduate users with the competencies possessed by Accounting graduates. Importantly, Accounting graduates must prepare themselves for various competencies needed in the world of work. This purpose of this study is to examine whether there is a competency gap faced by the graduates of Accounting Department of the Padang State Polytechnic while performing their first job. This study uses a quantitative method. Sample selected purposively on the alumni of D-IV 4 Accounting at the Padang State Polytechnic with 54 respondents that had worked after graduation. The data analysis technique in this study used the sign test and the Mann-Whitney U test. The results show that there is a competency gap faced by alumni in the attributes of technical and IT skills except in presenting financial reports, planning and conducting audits, implementing internal controls, measuring company performance, using Office, accounting software and social media. There is also no difference found in competency level between graduates of 2019 and 2020.


Author(s):  
Alan Sangster

Being able to understand how double entry works is a critically important skill of an accountant but, few accounting graduates either understand or perform double entry at the level desired. It has always been taught using rules, never by principles. This paper responds to and rejects criticisms published in this journal by Richard Macve. They concern a paper I published in 2018 presenting Luca Pacioli’s approach to teaching double entry using a principles-based approach. My response also uses grounded theory to reject Professor Macve’s theory concerning the development of double entry by generating an opposing new theory to explain what motivated its emergence. Furthermore, it highlights problems in the use of literature in accounting history; and uses theories of pedagogy and studies on teaching DEB to reject his insistence that it should be taught using a balance sheet equation approach. Several other comments/suggestions in his wide-ranging article are addressed.


Author(s):  
Kristin Marito Hutagalung ◽  
Esa Setiana

The problem  in this research  is that Indonesia still needs a lot of accountants, but in fact students with accounting graduates show low interest in the public accounting profession. The purpose of this study was to determine the effect of financial rewards, professional training, professional recognition and labor market considerations partially and Simultaneous in choosing a career as an accountant. The population in this study were all 133 students of the 2017 Accounting Department. The sample of this study used a random sampling technique with the slovun formula, in order to obtain 55 respondents. The data analysis technique used is Multiple Linear Regression with using the SPSS 25 statistical test tool . The results of the study found empirical evidence that the variables of financial rewards, professional recognition and labor market considerations have a significant effect on career choice as an accountant. Meanwhile, Professional Recognition has no significant effect in choosing a career as an accountant.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joseph Olorunfemi Akande ◽  
Sulaiman Olusegun Atiku

Purpose This study aims to examine the accounting skills required in Industry 4.0 to assist higher education institutions in developing Industry 4.0 accountants in Namibia. Design/methodology/approach This study adopted a qualitative approach for data collection and analysis. The participants (accountants and finance consultants) were selected using a purposive sampling technique. A self-administered questionnaire (open-ended) was administered to 120 participants. Useful information was retrieved from 99 participants in the participating accounting firms in Namibia. The data was analyzed using non-numerical content analysis via Atlas.ti, version 9.0. Findings Findings revealed the need to teach soft, technical and digital skills by higher education institutions in Namibia to enhance accounting graduates’ employability in Industry 4.0. The practical implication for higher education in Namibia is to do more in curriculum retooling. Originality/value There is a shortage of literature on the competency framework for Industry 4.0 accountants, particularly in Namibia. The outcomes of this study contribute to the extant literature and assist higher education institutions with helpful information for accounting programs review and enhance graduates’ employability in Namibia.


2021 ◽  
pp. 1-14
Author(s):  
AHMAD Bedah ◽  
Nadiah ABD HAMİD ◽  
Zarinah ABDUL RASİT ◽  
Norazian HUSSİN

The evolution of financial reporting and information technology disruption has increased challenges in the accounting profession. Accounting practitioners have raised concerns that accounting graduates seem to possess sufficient technical knowledge, but somehow, they lack the required soft skills such as communication and analytical thinking. The accounting program must address issues on technical, soft skills and ethical issues reflecting the graduates.


2021 ◽  
Vol 8 (10) ◽  
pp. 146-157
Author(s):  
Manuel P. Castillo ◽  
Ali G. Mamaclay ◽  
Jose Arsenio R. Adriano

Employers consider a graduate's achievements in the relevant discipline to be required but not sufficient for them to be hired. It is essential that we fully understand what future employers will accept and needed.  In the past, a graduate degree would ensure the welfare of a student's future. Today, something more different. A mere college diploma is inadequate for an individual to secure a promising future. This study aims to determine the fresh graduates' professional accounting skills and technology skills needed by the company and demonstrated by the accounting graduates. Results of study analysis comprised twenty (20) companies showed that computing techniques, written communication, reporting skills, measurement skills, professionalism, and oral communication are what employers seek. Moreover, companies observed that accounting graduates are more knowledgeable in reporting, research, measurement, finance, strategic and critical thinking skills, and problem-solving skills. Regarding technology skills, companies seek employees knowledgeable in spreadsheet packages, accounting packages (SAP, Pastel, QuickBooks), word processing packages, communication software (Skype, Outlook, Slack), electronic commerce, and the worldwide web.  However, accounting graduates possess word processing packages, communication software (skype, outlook, slack), world wide web, electronic commerce, and windows. It was revealed that students must be well-versed in Microsoft Office Applications, as this was the employers' primary skills needed both professional accounting skills and technology skills. These results provide the academicians with useful information. Building fundamentals, becoming competitive and continual development of abilities in accounting needs a tough knowledge foundation. Specializing in a specific area of accounting, such as financial reporting, taxation, or auditing, helps an individual become a highly sought-after professional. In a more distinct framework and profound lens, this study will convey collaborations on how Nueva Ecija industries search to hire new accounting professionals. In detail, the foregoing survey purposes were addressed:  to determine the required skills the employers seek from accounting graduates, to identify the more important accountancy graduates' skills, to examine if do companies treat the professional accounting skills similar to technological skills, and to discover if there were any difference on the requirements of employers and the skills demonstrated by accounting graduates.


2021 ◽  
Vol 24 (2) ◽  
pp. 379-398
Author(s):  
Heru Pribowo ◽  
Fidiana Fidiana ◽  
Bambang Suryono

This study aims to explore accounding educatos’ consciousness and understanding regarding accounting education from the perspective of Christian spiritual intelligence. Accordingly, we use a phenomenological approach as the research method. Data is generated through conducting in-depth interviews  using epoche to several informants (lecturers of a university in Palangkaraya, Central Kalimantan Province). Data is then analyzed using the transcendental phenomenology approach. The results demonstrate that each informant has spiritual intelligence or divine consciousness. They  also expect that these divine or spiritual values can be integrated into current accounting education to enable future accounting graduates not to be misguided when entering the professional lives and applying their knowledge. We also find three (3) values or meanings contained in Christian spiritual values, namely: fear of God, integrity (a reflection) of God, and heaven. Accountants will exhibit these three values if their education already have divine or spiritual values. In sum, our study underscores the importance of integrating spiritual values into the existing courses, not only ethics-related ones, but also accounting-related ones.


2021 ◽  
Vol 51 (03) ◽  
Author(s):  
TANDUNG HUYNH ◽  
HUYHANH HUYNH ◽  
LE THI HAI BINH

Management accounting is a compulsory subject in the curriculum of accounting at the Vietnamese universities. This subject provides management accounting knowledge and future accounting practising skills to students. In the trend of international integration in economics and education, the role of management accounting is more and more important, it requires accounting graduates to gain professional knowledge about accounting management to meet the needs of domestic and foreign organizations. It poses a challenge for Vietnamese universities in the renewal of contents and teaching methods of management accounting subject, especially when most of the stakeholders suggest increase this subject’s credits and contents. This paper researches the reality of management accounting teaching at the Vietnamese universities and suggests the solutions to innovate this subject’s contents and teaching methods. It helps to improve the education quality for accounting students in the trend of international integration.


Author(s):  
Veena L. Brown ◽  
Amy C. Tegeler

This study examines why non-accounting graduates return to school to pursue a degree and career in accounting (“converts”). Understanding why converts gave accounting a chance the second time around informs the profession and academia on how to more effectively identify and recruit high-quality students with diverse skills and backgrounds into accounting. We interview 16 converts and survey 100 accounting graduates. We identify the factors influencing converts’ accounting choice and contrast them with those influencing their first-degree choice and with those of traditional accounting graduates. Results show converts first need to “discover” accounting, then pursue it based on practical considerations such as job characteristics and earnings potential rather than passion for the topic, which is more salient for traditional graduates. This study demonstrates that converts are a unique source of talent as they already possess many of the skills highly valued by the accounting profession and which traditional graduates often lack.


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