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Patterns underlying required competencies for CPA professionals: a content and cluster analysis of job ads

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  • Sylvestre Uwizeyemungu
  • Jacques Bertrand
  • Placide Poba-Nzaou

Abstract

In today's dynamic environment, the adaptation of the accounting profession to meet actual socio-economic needs is a challenging, and yet necessary, task. This study analyzes the technical competency requirements signalled in 171 online job advertisements for accounting positions by Canadian organizations and contrasts them with the CPA Canada competency framework, which serves as the basis for the training and accreditation of professional accountants. Following a content and a cluster analysis of the job ads, three well-separated and meaningful profiles of positions are uncovered based on technical competencies that Canadian organizations required when hiring accountants: the financial reporting, the tax aggressiveness, and the performance management profiles. From a practical standpoint, this study provides the Canadian accounting professional body, as well as educators in the accounting field, with insights regarding the expectations of the job market. The study also has implications in accounting education beyond the Canadian context.

Suggested Citation

  • Sylvestre Uwizeyemungu & Jacques Bertrand & Placide Poba-Nzaou, 2020. "Patterns underlying required competencies for CPA professionals: a content and cluster analysis of job ads," Accounting Education, Taylor & Francis Journals, vol. 29(2), pages 109-136, March.
    • Handle: RePEc:taf:accted:v:29:y:2020:i:2:p:109-136
    DOI: 10.1080/09639284.2020.1737157
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    Cited by:

    1. Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga, 2023. "The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-48, March.
    2. Piróg Danuta & Hibszer Adam, 2022. "Regional and temporal changes in demand for geography teachers in Poland. Results of job advert tracking in the years 2019–2020," Miscellanea Geographica. Regional Studies on Development, Sciendo, vol. 26(4), pages 198-207, October.
    3. Mohamed A. Shabeeb & Abu Elnasr E. Sobaih & Ibrahim A. Elshaer, 2022. "Examining Learning Experience and Satisfaction of Accounting Students in Higher Education before and amid COVID-19," IJERPH, MDPI, vol. 19(23), pages 1-12, December.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).

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