Student perspective on skills needed in the accounting profession: a review of studies
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Opublikowane:
lip 30, 2019
Słowa kluczowe:
accounting, skills, education, review of studies
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Abstrakt
This paper has been written based on surveys published in the foreign literature discussing student perception of the importance of competencies and skills needed in the accounting profession. While working towards the accomplishment of the above task we: (a) reviewed and categorised the subject-matter literature on accounting education, (b) discussed the methodology applied to analyse the surveys, (c) investigated into selected surveys on student perceptions of the importance of
competencies and skills needed in the accounting profession, and (d) formulated conclusions. Generally speaking, two main conclusions can be drawn from the analysis. Firstly, the comparison of the subject-matter literature is difficult because the importance of skills is tested against a wide variety of methods plus the scope and type of the skills included in these studies vary often to a substantial degree. Secondly, despite the above-mentioned limitations, surveys suggest that students realise that nowadays technical bookkeeping skills are not enough to work in accounting. They know they need other skills in the field of communication, teamwork, decision making, analytical and logical thinking, professional demeanour, as well as a solid value system and interpersonal competences.
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Grabowski, R. (2019). Student perspective on skills needed in the accounting profession: a review of studies. Journal of Management and Financial Sciences, (36), 123–138. https://doi.org/10.33119/JMFS.2019.36.8
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Bibliografia
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6. Awayiga, J. Y., Onumah, J. M., Tsamenyi, M. (2010). Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana. Accounting Education: an international Journal, Vol. 19, Nos. 1–2, pp. 139–158.
7. Bagley, P. L., Dalton, D., Ortegren, M. (2012). The Factors that Affect Accountants’ Decisions to Seek Careers with Big 4 versus Non-Big 4 Accounting Firms. Accounting Horizons, American Accounting Association, Vol. 26, No. 2, pp. 239–264.
8. Byrne, M., Willis, P., Burke, J. (2012). Influences on school leavers’ career decisions – Implications for the accounting profession. The International Journal of Management Education, 10 (2012), pp. 101–111.
9. Camacho, L. (2015). The Communication Skills Accounting Firms Desire in New Hires. Journal of Business & Finance Librarianship, 20, pp. 318–329.
10. Carcello, J. V., Copeland, J. E., Hermanson, R. H. Jr., Turner, D. H. (1991, Sept.). A Public Accounting Career: The Gap Between Student Expectations and Accounting Staff Experiences. Accounting Horizons, pp. 1–12.
11. Chen, C., Jones, K. T., McIntyre, D. D. (2008). Analyzing the Factors Relevant to Students’ Estimations of the Benefits and Costs of Pursuing an Accounting Career. Accounting Education: an international journal, Vol. 17, No. 3, pp. 313–326.
12. Coetzee, S., Oberholzer, R. (2010). South African Career Guidance Counsellors’ and Mathematics Teachers’ Perception of the Accounting Profession. Accounting Education: an international journal, Vol. 19, No. 5, pp. 457–472.
13. Daff, L., de Lange, P., Jackling, B. (2012). A Comparison of Generic Skills and Emotional Intelligence in Accounting Education. Issues in Accounting Education, Vol. 27, No. 3, pp. 627–645.
14. Daff, L. (2013). Accounting Students’ Reflections on a Course to Enhance their Interpersonal Skills. Accounting Education: an international journal, Vol. 22, No. 6, pp. 563–581.
15. Dalton, D. W., Buchheit, S., McMillan, J. J. (2014). Audit and Tax Career Paths in Public Accounting: An Analysis of Student and Professional Perceptions. Accounting Horizons, American Accounting Association, Vol. 28, No. 2, pp. 213–231.
16. Danziger, N., Eden, Y. (2006). Student Career Aspirations and Perceptions: The Case of Israeli Accounting Students. Accounting Education: an international journal, Vol. 15, No. 2, pp. 113–134.
17. Grant, R., Ratliff-Miller, P., de la Rosa, D. (2016). Career Goal Planning System (Career GPS): A Model of a School of Accounting’s Success in Student Development. Business Education Innovation Journal, Vol. 8 No. 1, pp. 100–105.
18. Grottke, M., Pelger, C., Schmiedeberg, C. (2013). Firm or Faculty? Evidence on Characteristics of German-speaking Accounting PhD Students and their Career Preferences. Accounting Education: an international journal, Vol. 22, No. 1, pp. 66–84.
19. Hsiao, J., de Castro Casa Nova S. P. (2015). Generational Approach to Factors Influencing Career Choice in Accounting, Paper presented at the XV USP Congress of Controllership and Accounting, São Paulo, SP, Brazil, July 2015.
20. Jackling, B., de Lange, P., Gut, A. M. (2006). Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities. Accounting and Finance, Vol. 46, pp. 365–386.
21. Jackling, B., de Lange, P. (2009). Do Accounting Graduates’ Skills Meet the Expectations of Employers? A Matter of Convergence or Divergence. Accounting Education: an international journal, Vol. 18, pp. 369–385.
22. Jones, G., Abraham, A. (2009). The Value of Incorporating Emotional Intelligence Skills in the Education of Accounting Students. The Australasian Accounting Business & Finance Journal, Vol. 3, No. 2, pp. 48–60.
23. Kamran, A., Kazi, F. A., Manzurul, A. (1997). An Empirical Study of Factors Affecting Accounting Students’ Career Choice in New Zealand. Accounting Education, Vol. 6 (4), pp. 325–335.
24. Kavanagh, M. H., Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting and Finance, Vol. 48, pp. 279–300.
25. Kennedy, F. A., Dull, R. B. (2008). Transferable Team Skills for Accounting Students. Accounting Education: an international journal, Vol. 17, No. 2, pp. 213–224.
26. Klibi, M. F., Oussii, A. A. (2013). Skills and Attributes Needed for Success in Accounting Career: Do Employers’ Expectations Fit with Students’ Perceptions? Evidence from Tunisia. International Journal of Business and Management, Vol. 8, No. 8, pp. 118–132.
27. Lawson R. A. (Chair), Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., Wouters, M. J. F. (2014). Focusing Accounting Curricula on Students’ Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education, Issues in Accounting Education, American Accounting Association, Vol. 29, No. 2, pp. 295–317.
28. Morgan, G. (1997). Communication Skills Required by Accounting Graduates: Practitioner and Academic Perception. Accounting Education, Vol. 6 (2), pp. 93–107.
29. Oswick, C., Barber, P., Speed, R. (1994). A Study of the Perception of Public Accounting Skills held by UK Students with Accounting and Non-accounting Career Aspirations. Accounting Education, Vol. 3 (4), pp. 283–296.
30. Parham, A. G., Noland, T. G., Kelly, J. A. (2012). Accounting Majors’ Perceptions of Future Career Skills: An Exploratory Analysis. American Journal of Business Education, Vol. 5, No. 1, pp. 29–36.
31. Senik, R., Broad, M., Mat, N., Kadir, S. A. (2013). Information Technology (IT) Knowledge and Skills of Accounting Graduates: Does an Expectation Gap Exist? Jurnal Pengurusan, Vol. 38, pp. 87–100.
32. Smith-Ruig, T. (2009). Exploring Career Plateau as a Multi-faceted Phenomenon: Understanding the Types of Career Plateaux Experienced by Accounting Professionals. British Journal of Management, Vol. 20, pp. 610–622.
33. Stone, G., Lightbody, M. (2012). The Nature and Significance of Listening Skills in Accounting Practice. Accounting Education: an international journal, Vol. 21, No. 4, pp. 363–384.
34. Stoner, G. (2009). Accounting Students’ IT Application Skills over a 10‑year Period. Accounting Education: an international journal, Vol. 18, No. 1, pp. 7–31.
35. Sugahara, S., Boland, G. (2009). The Accounting Profession as a Career Choice for Tertiary Business Students in Japan-A Factor Analysis. Accounting Education: an international journal, Vol. 18, No. 3, pp. 255–272.
36. Tam, T. (2013). What IT Knowledge and Skills do Accounting Graduates Need? New Zealand Journal of Applied Business Research, Vol. 11, No. 2, pp. 23–42.
37. Uyar, A., Gungormus, A. H. (2011). Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors. Business and Economics Research Journal, Vol. 2 No. 3, pp. 33–49.
38. Weaver, P., Kulesza, M. (2014). Critical Skills for New Accounting Hires: What’s Missing from Traditional College Education? Academy of Business Research Journal, Vol. 4, pp. 34–49.
39. Wells, P., Gerbic, P., Kranenburg, I., Bygrave, J. (2009). Professional Skills and Capabilities of Accounting Graduates: The New Zealand Expectation Gap? Accounting Education: an international journal, Vol. 18, Nos. 4–5, pp. 403–420.
40. Zaid, O. A., Abraham, A. (1994). Communication Skills in Accounting Education: Perceptions of Academics, Employers and Graduate Accountants. Accounting Education, Vol. 3 (3), pp. 205–221.
41. Zureigat, Q. Z. (2015). Accounting Graduates Skills and Employers’ Needs: The Saudi Case. Jordan Journal of Business Administration, Vol. 11, No. 1, pp. 227–238.
2. Ahadiat, N., Martin, R. M. (2015). Attributes, Preparations, and Skills Accounting Professionals Seek in College Graduates for Entry-Level Positions Vs. Promotion. Journal of Business and Accounting, Vol 8, No. 1, pp. 179–189.
3. Ahadiat, N., Martin, R. M. (2016). Necessary Attributes, Preparations, and Skills for the Selection and Promotion of Accounting Professionals. Journal of Accounting and Finance, Vol. 16 (1), pp. 11–25.
4. Ahmed, A. (2016). Calls to Change: Embedded Career Planning Process (CPP) into Accounting Programme. Journal of Business and Management Sciences, Vol. 4, No. 1, pp. 12–19.
5. Auyeung, P., Sands, J. (1997). Factors Influencing Accounting Students’ Career Choice: A Cross-Cultural Validation study. Accounting Education, 6 (1), pp. 13–23.
6. Awayiga, J. Y., Onumah, J. M., Tsamenyi, M. (2010). Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana. Accounting Education: an international Journal, Vol. 19, Nos. 1–2, pp. 139–158.
7. Bagley, P. L., Dalton, D., Ortegren, M. (2012). The Factors that Affect Accountants’ Decisions to Seek Careers with Big 4 versus Non-Big 4 Accounting Firms. Accounting Horizons, American Accounting Association, Vol. 26, No. 2, pp. 239–264.
8. Byrne, M., Willis, P., Burke, J. (2012). Influences on school leavers’ career decisions – Implications for the accounting profession. The International Journal of Management Education, 10 (2012), pp. 101–111.
9. Camacho, L. (2015). The Communication Skills Accounting Firms Desire in New Hires. Journal of Business & Finance Librarianship, 20, pp. 318–329.
10. Carcello, J. V., Copeland, J. E., Hermanson, R. H. Jr., Turner, D. H. (1991, Sept.). A Public Accounting Career: The Gap Between Student Expectations and Accounting Staff Experiences. Accounting Horizons, pp. 1–12.
11. Chen, C., Jones, K. T., McIntyre, D. D. (2008). Analyzing the Factors Relevant to Students’ Estimations of the Benefits and Costs of Pursuing an Accounting Career. Accounting Education: an international journal, Vol. 17, No. 3, pp. 313–326.
12. Coetzee, S., Oberholzer, R. (2010). South African Career Guidance Counsellors’ and Mathematics Teachers’ Perception of the Accounting Profession. Accounting Education: an international journal, Vol. 19, No. 5, pp. 457–472.
13. Daff, L., de Lange, P., Jackling, B. (2012). A Comparison of Generic Skills and Emotional Intelligence in Accounting Education. Issues in Accounting Education, Vol. 27, No. 3, pp. 627–645.
14. Daff, L. (2013). Accounting Students’ Reflections on a Course to Enhance their Interpersonal Skills. Accounting Education: an international journal, Vol. 22, No. 6, pp. 563–581.
15. Dalton, D. W., Buchheit, S., McMillan, J. J. (2014). Audit and Tax Career Paths in Public Accounting: An Analysis of Student and Professional Perceptions. Accounting Horizons, American Accounting Association, Vol. 28, No. 2, pp. 213–231.
16. Danziger, N., Eden, Y. (2006). Student Career Aspirations and Perceptions: The Case of Israeli Accounting Students. Accounting Education: an international journal, Vol. 15, No. 2, pp. 113–134.
17. Grant, R., Ratliff-Miller, P., de la Rosa, D. (2016). Career Goal Planning System (Career GPS): A Model of a School of Accounting’s Success in Student Development. Business Education Innovation Journal, Vol. 8 No. 1, pp. 100–105.
18. Grottke, M., Pelger, C., Schmiedeberg, C. (2013). Firm or Faculty? Evidence on Characteristics of German-speaking Accounting PhD Students and their Career Preferences. Accounting Education: an international journal, Vol. 22, No. 1, pp. 66–84.
19. Hsiao, J., de Castro Casa Nova S. P. (2015). Generational Approach to Factors Influencing Career Choice in Accounting, Paper presented at the XV USP Congress of Controllership and Accounting, São Paulo, SP, Brazil, July 2015.
20. Jackling, B., de Lange, P., Gut, A. M. (2006). Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities. Accounting and Finance, Vol. 46, pp. 365–386.
21. Jackling, B., de Lange, P. (2009). Do Accounting Graduates’ Skills Meet the Expectations of Employers? A Matter of Convergence or Divergence. Accounting Education: an international journal, Vol. 18, pp. 369–385.
22. Jones, G., Abraham, A. (2009). The Value of Incorporating Emotional Intelligence Skills in the Education of Accounting Students. The Australasian Accounting Business & Finance Journal, Vol. 3, No. 2, pp. 48–60.
23. Kamran, A., Kazi, F. A., Manzurul, A. (1997). An Empirical Study of Factors Affecting Accounting Students’ Career Choice in New Zealand. Accounting Education, Vol. 6 (4), pp. 325–335.
24. Kavanagh, M. H., Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting and Finance, Vol. 48, pp. 279–300.
25. Kennedy, F. A., Dull, R. B. (2008). Transferable Team Skills for Accounting Students. Accounting Education: an international journal, Vol. 17, No. 2, pp. 213–224.
26. Klibi, M. F., Oussii, A. A. (2013). Skills and Attributes Needed for Success in Accounting Career: Do Employers’ Expectations Fit with Students’ Perceptions? Evidence from Tunisia. International Journal of Business and Management, Vol. 8, No. 8, pp. 118–132.
27. Lawson R. A. (Chair), Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., Wouters, M. J. F. (2014). Focusing Accounting Curricula on Students’ Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education, Issues in Accounting Education, American Accounting Association, Vol. 29, No. 2, pp. 295–317.
28. Morgan, G. (1997). Communication Skills Required by Accounting Graduates: Practitioner and Academic Perception. Accounting Education, Vol. 6 (2), pp. 93–107.
29. Oswick, C., Barber, P., Speed, R. (1994). A Study of the Perception of Public Accounting Skills held by UK Students with Accounting and Non-accounting Career Aspirations. Accounting Education, Vol. 3 (4), pp. 283–296.
30. Parham, A. G., Noland, T. G., Kelly, J. A. (2012). Accounting Majors’ Perceptions of Future Career Skills: An Exploratory Analysis. American Journal of Business Education, Vol. 5, No. 1, pp. 29–36.
31. Senik, R., Broad, M., Mat, N., Kadir, S. A. (2013). Information Technology (IT) Knowledge and Skills of Accounting Graduates: Does an Expectation Gap Exist? Jurnal Pengurusan, Vol. 38, pp. 87–100.
32. Smith-Ruig, T. (2009). Exploring Career Plateau as a Multi-faceted Phenomenon: Understanding the Types of Career Plateaux Experienced by Accounting Professionals. British Journal of Management, Vol. 20, pp. 610–622.
33. Stone, G., Lightbody, M. (2012). The Nature and Significance of Listening Skills in Accounting Practice. Accounting Education: an international journal, Vol. 21, No. 4, pp. 363–384.
34. Stoner, G. (2009). Accounting Students’ IT Application Skills over a 10‑year Period. Accounting Education: an international journal, Vol. 18, No. 1, pp. 7–31.
35. Sugahara, S., Boland, G. (2009). The Accounting Profession as a Career Choice for Tertiary Business Students in Japan-A Factor Analysis. Accounting Education: an international journal, Vol. 18, No. 3, pp. 255–272.
36. Tam, T. (2013). What IT Knowledge and Skills do Accounting Graduates Need? New Zealand Journal of Applied Business Research, Vol. 11, No. 2, pp. 23–42.
37. Uyar, A., Gungormus, A. H. (2011). Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors. Business and Economics Research Journal, Vol. 2 No. 3, pp. 33–49.
38. Weaver, P., Kulesza, M. (2014). Critical Skills for New Accounting Hires: What’s Missing from Traditional College Education? Academy of Business Research Journal, Vol. 4, pp. 34–49.
39. Wells, P., Gerbic, P., Kranenburg, I., Bygrave, J. (2009). Professional Skills and Capabilities of Accounting Graduates: The New Zealand Expectation Gap? Accounting Education: an international journal, Vol. 18, Nos. 4–5, pp. 403–420.
40. Zaid, O. A., Abraham, A. (1994). Communication Skills in Accounting Education: Perceptions of Academics, Employers and Graduate Accountants. Accounting Education, Vol. 3 (3), pp. 205–221.
41. Zureigat, Q. Z. (2015). Accounting Graduates Skills and Employers’ Needs: The Saudi Case. Jordan Journal of Business Administration, Vol. 11, No. 1, pp. 227–238.