Accounting Graduate Employers’ Expectations and the Accounting Curriculum The Case of Thailand
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Abstract
The purpose of this study is to establish employers’ general expectations of entry-level accountants in terms of accounting knowledge, personal qualities and general work related skills in Thailand. The overall results suggest that collaboration, communication, problem solving and good technological skills are among the top desired general skills. In terms of personal qualities, integrity and ethics, organization of work and handling of tight schedules, and response to clients in a timely and friendly manner are the top ones employers sought after. Most seek after accounting knowledge includes a good understanding of accounting principles, accounting standards, and the ability to prepare accounting analyses and financial reports. Other important general skills, personal qualities and knowledge are also identified in this paper. Finally this paper makes some suggestions on integrating employer expectations in the accounting curriculum.
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Research Articles
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References
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De Lange, P., Jackling, B., & Gut, A. M. (2006). Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities. Accounting & Finance, 46(3), 365-386.
Elliott, R. K., & Jacobson, P. D. (2002). The evolution of the knowledge professional. Accounting Horizons, 16(1), 69-80.
Hall, W. D. (1998). The education of an accountant. Massachusetts CPA Review, 62(3), 34-8.
Hassall, T., Joyce, J., Montaño, J. L. A., & Anes, J. A. D. (2005). Priorities for the development of vocational skills in management accountants: A European perspective. Accounting Forum, 29(4), 379-394.
Herring, H. C., & Williams, J. R. (2000). The role of objectives in curriculum development. Journal of Accounting Education, 18(1), 1-14.
Holmes, L. (2002). Refraining the Skills Agenda in Higher Education: Graduate Identity and the Double Warrant. The University of Crisis, 1, 135.
Kavanagh, M. H., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting & Finance, 48(2), 279-300.
Howieson, B. (2003). Accounting practice in the new millennium: is accounting education ready to meet the challenge?. The British Accounting Review, 35(2), 69-103.
Hunton, J. E. (2002). Blending information and communication technology with accounting research. Accounting Horizons, 16(1), 55-67.
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Jones, G. E., & Abraham, A. (2009). The value of incorporating emotional intelligence skills in the education of accounting students. The Australian Accounting Business & Finance Journal, 3(2), 48-63.
Jones, C. G., Vedd, R.., & Sung, W.Y. (2009). Employer expectations of accounting undergraduates entry level knowledge and skills in global financial reporting. Journal of Business Education, 2(8), 85-102.
Klibi, M. F. & Oussii, A. A. (2013). Skills and attributes needed for success in accounting career: Do employers’ expectations fit with students’ perspectives? Evidences from Tunisia. International Journal of Business and Management, 8(8), 118-132.
Mangumn, W. T. (1996). How Job Seekers Should Approach the New Job Market. Journal of Career Planning & Employment, 56(4), 33.
Matthews, M. R. (2000). Accounting in higher education: Report of the review of the accounting discipline in higher education. Commission by the Department of Employment. Education and Training. Canberra: AGPS.
McIsaac, C. M., & Sepe, J. F. (1997). Improving the writing of accounting students: A cooperative venture. Journal of Accounting Education, 14(4), 515-533.
Morgan, G. J. (1997). Communication skills required by accounting graduates: practitioner and academic perceptions. Accounting Education, 6(2), 93-107.
Nelson, S. J., Moncada, S., & Smith, D. C. (1996). Written language skills of entry-level accountants as assessed by experienced CPAs. Business Communication Quarterly, 59(4), 122-128.
Novin, A. M., & Tucker, J. M. (1993). The composition of 150-hour accounting programs: The public accountants' point of view. Issues in Accounting Education, 8(2), 273-291.
Pacific Policy Research Center. (n.d.). 21st century skills for student and teachers. Retrieved from www.ksbe.edu/spi
Snyder, L. G., & Snyder, M. J. (2008). Teaching critical thinking and problem solving skills. The Journal of Research in Business Education, 50(2), 90.
Tempone, I., & Martin, E. (2003). Iteration between theory and practice as a pathway to developing generic skills in accounting. Accounting Education, 12(3), 227-244.
Tempone, I., Kavanagh, M., Segal, N., Hancock, P., Howieson, B., & Kent, J. (2012). Desirable generic attributes for accounting graduates into the twenty-first century: The views of employers. Accounting Research Journal, 25(1), 41-55.
Van Wyke, G. (1994). The struggle for status: A history of accounting education. New York. Garland Publishing.
Watty, K., Cahill, D., & Cooper, B. (1998). Graduate attributes: perceptions of accounting academics. Asian Review of Accounting, 6(1), 68-83.
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, 18(4-5), 403-420.
Wyke, R. M. C. (2010). Teaching creativity and innovation in higher education. Retrieved from http://repository.upenn.edu/dissertations/AA13592900
Aikin, M. W., Martin, J. S., & Paolillo, J. G. P. (1994). Requisite skills of business school graduates: Perceptions of senior corporate executives. Journal of Education for Business, 69(3), 159-162.
Albin, M. J., & Crockett, J. R. (1991). Integrating necessary skills and concepts into the accounting curriculum. Journal of Education for Business, 66(6), 325-327.
Albrecht, W. S., & Sack, R. J. (2000). Accounting education: charting the course through a perilous. Accounting Education Series, 16, 1-72.
Accounting Education Change Commission. (1990). Objectives of education for accountants: position statement number one. Issues in Accounting Education, 5, 307-312.
American Accounting Association (AAA). Committee on the future structure, content and scope of accounting education (the Bedford Committee). 1986. Future accounting education: preparing for the expanding profession. Issues in Accounting Education, 1(1), 168-195.
Beers, S. Z. (n.d.). 21st century skills: Preparing students for their future. Retrieved from www.yinghuacademy.org/wp-content/uploads/.../21st _century_skills.pd...
Bescos, P. L. (2002). Current issues and future skills of the members of the public finance management. Financial Control Strategy, 5, 5-28.
Birrell, B. (2006). The changing face of the accounting profession in Australia. CPA Australia, Melbourne.
Bui, B., & Porter, B. (2010). The expectation-performance gap in accounting education: an exploratory study. Accounting Education: An International Journal, 19(1-2), 23-50.
Bozi, M.G., & Mills, T. H. (2001). Communication apprehension in upper lever accounting students: As assessment of skill development. Journal of Education for Business, 76(4), 193-198.
Burk, J. (2001). Communication apprehension among master’s of business administration students: Investigating a gap in communication education. Communication Education, 50(4), 51-58.
Clarke, P. J. (1990). The present and future importance of curriculum topics relevant to accounting practice: A study of Irish perceptions. University College, Dublin.
Chabrow, E., & Hayes, M. (2001). Changes in accounting education. InformationWeek. Retrieved from http://www.informationweek.com/showArticle.jhtml;jsessionid=5ZLOGM25BXXLCQSNDLPCK H0CJUNN2JVN?articleID=6507032&queyText=chabrow
Cory, S. N., & Pruske, K. A. (2012). Necessary skills for accounting graduates: an exploratory study to determine what the profession wants. Proceedings of ASBB Annual Conference, 19(1), 208218.
Gardner, P. D., & Liu, W. Y. (1997). Prepared to Perform? Employers Rate Work Force Readiness of New Grads. Journal of Career Planning & Employment, 57(3).
Davis, S. W., & Sherman, W. R. (1996). The accounting education change commission: a critical perspective. Critical Perspectives on accounting, 7(1), 159-189.
Deppe, L. A., Sonderegger, E. O., Stice, J. D., Clark, D. C., & Streuling, G. F. (1991). Emerging competencies for the practice of accountancy. Journal of Accounting Education, 9(2), 257-290.
De Lange, P., Jackling, B., & Gut, A. M. (2006). Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities. Accounting & Finance, 46(3), 365-386.
Elliott, R. K., & Jacobson, P. D. (2002). The evolution of the knowledge professional. Accounting Horizons, 16(1), 69-80.
Hall, W. D. (1998). The education of an accountant. Massachusetts CPA Review, 62(3), 34-8.
Hassall, T., Joyce, J., Montaño, J. L. A., & Anes, J. A. D. (2005). Priorities for the development of vocational skills in management accountants: A European perspective. Accounting Forum, 29(4), 379-394.
Herring, H. C., & Williams, J. R. (2000). The role of objectives in curriculum development. Journal of Accounting Education, 18(1), 1-14.
Holmes, L. (2002). Refraining the Skills Agenda in Higher Education: Graduate Identity and the Double Warrant. The University of Crisis, 1, 135.
Kavanagh, M. H., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting & Finance, 48(2), 279-300.
Howieson, B. (2003). Accounting practice in the new millennium: is accounting education ready to meet the challenge?. The British Accounting Review, 35(2), 69-103.
Hunton, J. E. (2002). Blending information and communication technology with accounting research. Accounting Horizons, 16(1), 55-67.
International Federation of Accountants Education Committee. (1996). IEG 9 prequalification education, assessment of professional competence and experience requirements of professional accountants. New York: IFAC
Jones, A., & Sin, S. (2003). Generic skills in accounting, competencies for students and graduates. Frenchs Forest (NSW): Prentice Hall.
Jones, G. E., & Abraham, A. (2009). The value of incorporating emotional intelligence skills in the education of accounting students. The Australian Accounting Business & Finance Journal, 3(2), 48-63.
Jones, C. G., Vedd, R.., & Sung, W.Y. (2009). Employer expectations of accounting undergraduates entry level knowledge and skills in global financial reporting. Journal of Business Education, 2(8), 85-102.
Klibi, M. F. & Oussii, A. A. (2013). Skills and attributes needed for success in accounting career: Do employers’ expectations fit with students’ perspectives? Evidences from Tunisia. International Journal of Business and Management, 8(8), 118-132.
Mangumn, W. T. (1996). How Job Seekers Should Approach the New Job Market. Journal of Career Planning & Employment, 56(4), 33.
Matthews, M. R. (2000). Accounting in higher education: Report of the review of the accounting discipline in higher education. Commission by the Department of Employment. Education and Training. Canberra: AGPS.
McIsaac, C. M., & Sepe, J. F. (1997). Improving the writing of accounting students: A cooperative venture. Journal of Accounting Education, 14(4), 515-533.
Morgan, G. J. (1997). Communication skills required by accounting graduates: practitioner and academic perceptions. Accounting Education, 6(2), 93-107.
Nelson, S. J., Moncada, S., & Smith, D. C. (1996). Written language skills of entry-level accountants as assessed by experienced CPAs. Business Communication Quarterly, 59(4), 122-128.
Novin, A. M., & Tucker, J. M. (1993). The composition of 150-hour accounting programs: The public accountants' point of view. Issues in Accounting Education, 8(2), 273-291.
Pacific Policy Research Center. (n.d.). 21st century skills for student and teachers. Retrieved from www.ksbe.edu/spi
Snyder, L. G., & Snyder, M. J. (2008). Teaching critical thinking and problem solving skills. The Journal of Research in Business Education, 50(2), 90.
Tempone, I., & Martin, E. (2003). Iteration between theory and practice as a pathway to developing generic skills in accounting. Accounting Education, 12(3), 227-244.
Tempone, I., Kavanagh, M., Segal, N., Hancock, P., Howieson, B., & Kent, J. (2012). Desirable generic attributes for accounting graduates into the twenty-first century: The views of employers. Accounting Research Journal, 25(1), 41-55.
Van Wyke, G. (1994). The struggle for status: A history of accounting education. New York. Garland Publishing.
Watty, K., Cahill, D., & Cooper, B. (1998). Graduate attributes: perceptions of accounting academics. Asian Review of Accounting, 6(1), 68-83.
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, 18(4-5), 403-420.
Wyke, R. M. C. (2010). Teaching creativity and innovation in higher education. Retrieved from http://repository.upenn.edu/dissertations/AA13592900