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Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies

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  • Lyn Daff

Abstract

This study investigates students’ learning needs to prepare them for workplaces characterised by rapidly changing information and communication technology (ICT) requirements. Interviews enabled employers to give their perspectives on the types and extent of software used by accounting graduates, their required workplace ICT competencies and the extent to which graduates met employers’ ICT competency expectations. Overall, employers’ expectations of graduates in the workplace are higher although they have mixed views about their ICT competencies. It remains essential for graduates to have a sound foundation of accounting skills. Graduates need to understand how transactions move through the accounting process so that they can evaluate the reasonableness of accounting information. The study highlights where enhancements can be made to courses. These findings can be used by accounting educators in the planning and delivery of accounting programmes to ensure that accounting graduates have the essential ICT competencies required for their future careers.

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  • Lyn Daff, 2021. "Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies," Accounting Education, Taylor & Francis Journals, vol. 30(5), pages 495-524, September.
    • Handle: RePEc:taf:accted:v:30:y:2021:i:5:p:495-524
    DOI: 10.1080/09639284.2021.1935282
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).
    2. Nanja Kroon & Maria do Céu Alves, 2023. "Fifteen Years of Accounting Professional’s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and ‘Top Three’ Competencies," Administrative Sciences, MDPI, vol. 13(3), pages 1-23, February.
    3. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    4. Karmańska Anna, 2023. "Coding Skills in the Automation of Accounting Processes," Folia Oeconomica Stetinensia, Sciendo, vol. 23(1), pages 107-123, June.

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