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What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations

Marie H. Kavanagha , Lyndal Drennanb

The accounting profession worldwide has come under close scrutiny in the last decade as a result of a series of high-profile corporate failures, changingtechnology and globalization of the world economy. These change drivers have reduced the cost of information and increased the level of competition among organizations. This has resulted in a need for quicker and more decisive action by management, an emergence of new companies or industries and a requirement for new professional services and skills (Albrecht and Sack, 2000).As a result, employers are seeking a diverse range of skills and attributes in new accounting graduates to maintain a competitive advantage despite the fact that many countries are facing a skills shortage in the area (Birrell, 2006). Recently, the training and education of accountants worldwide has been the subject of much debate and political struggle (Van Wyhe, 1994; Mohamed and Lashine, 2003).

Students are a key stakeholder group when it comes to examining views about developing skills and attributes to equip them for a career in the accounting profession. The findings of the present study reveal that students rated continuous learning as the most important skill to future careers and, in terms of the Jones and Sin (2003) model, were focused on developing routine technical expertise, oral and written communication skills, analytical and problem-solving skills and appreciative skills including decision-making and critical thinking. Indicative of their stage of life, students focused on ongoing development of personal skills such as professional attitude, self-motivation, leadership and the ability to work in a team.

However, what is of concern is the emphasis currently being placed during accounting programmes on skills that students regard as important. It would appear that the only skills being delivered in accordance with the expectations of students in this study are routine accounting and research skills. Because student motivation to learn and acquire skills is often driven by perceptions about the relevance of these skills to their careers, the findings of the paper have important implications for accounting educators.


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