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Professional Skills and Capabilities of Accounting Graduates: The New Zealand Expectation Gap?

Author

Listed:
  • Paul Wells
  • Philippa Gerbic
  • Ineke Kranenburg
  • Jenny Bygrave

Abstract

Much has been written about teaching and learning deficiencies in accounting education. Universities have grappled with the challenge and developed a number of strategies to address the concerns raised. Many of the recommended strategies for addressing these deficiencies have included a focus on the development of professional capabilities and skills. This paper reports on a study which has identified the capabilities which are considered to be the most important for successful practice in accountancy during the first years after graduation and identified the extent to which New Zealand universities have focused on these in the delivery of their study programmes. Most attempts to measure the nature and extent of change to accountancy degree programmes have collected data from current or graduating students or from the university itself. This study instead collected feedback from accountancy graduates employed in public practice with three to five years post graduation professional experience and from their workplace supervisors. This paper reports on the results of the graduate feedback, provides a useful insight into where progress has been made and identifies where further improvement is necessary.

Suggested Citation

  • Paul Wells & Philippa Gerbic & Ineke Kranenburg & Jenny Bygrave, 2009. "Professional Skills and Capabilities of Accounting Graduates: The New Zealand Expectation Gap?," Accounting Education, Taylor & Francis Journals, vol. 18(4-5), pages 403-420.
    • Handle: RePEc:taf:accted:v:18:y:2009:i:4-5:p:403-420
    DOI: 10.1080/09639280902719390
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    Citations

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    Cited by:

    1. Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    2. Irshad Ali & Kevin Byard, 2013. "Student perceptions on using blogs for reflective learning in higher educational contexts," Working Papers 2013-06, Auckland University of Technology, Department of Economics.
    3. Snead, Ken C. & Kraft, Margo J. & Lozada, Aida R. & McGrath, Richard N. & Biswas, Tania & Zhou, Fuzhao, 2023. "An Application of Judgement Modeling to Examine Inter-Cultural Differences Regarding Perceptions of Business Skill Importance," MPRA Paper 120040, University Library of Munich, Germany, revised 26 Jan 2024.
    4. Dixon, Keith, 2011. "Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments," MPRA Paper 29861, University Library of Munich, Germany.
    5. Atanasko Atanasovski & Marina Trpeska & Zorica Bozinovska Lazarevska, 2018. "Accounting Students' and Employers' Perceptions on Employability Skills in the SEE Country," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(3), pages 55-71.
    6. Richard Slack & Jan Loughran & Kirsty Abrahams, 2014. "Corporate Associate Partnerships: Practitioners' Involvement in the Delivery of an Auditing Course Based on a Case-Study: A Teaching Resource," Accounting Education, Taylor & Francis Journals, vol. 23(3), pages 262-276, June.
    7. Komarev, Iliya & Preobragenskaya, Galina, 2022. "A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)," Journal of Accounting Education, Elsevier, vol. 59(C).
    8. Monique Micallef & Cheryl Mifsud & Lauren Ellul & Peter J. Baldacchino & Simon Grima, 2023. "The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 117-145.
    9. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    10. Bhavani Sridharan & Mohammad Badrul Muttakin & Dessalegn Getie Mihret, 2018. "Students’ perceptions of peer assessment effectiveness: an explorative study," Accounting Education, Taylor & Francis Journals, vol. 27(3), pages 259-285, May.
    11. Wei Qian, 2013. "Embracing the Paradox in Educational Change for Sustainable Development: A Case of Accounting," Journal of Education for Sustainable Development, , vol. 7(1), pages 75-93, March.
    12. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    13. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    14. Gohar Saleem Parvaiz & Owais Mufti & Saleem Gul, 2017. "Problems and Challenges in Skills Development: A Perspective from Professional Accounting Education," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(4), pages 83-110, December.

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