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Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students

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  • Ragland, Linda
  • Ramachandran, Usha

Abstract

Public accounting firms (e.g., Grant Thornton, 2012) are stressing an interest in recruiting accounting students with a proficiency in Excel. The purpose of this study is to investigate which Excel functions are perceived to be important and useful for new hires to understand prior to starting a job in public accounting. We collect survey data from four large public accounting firms as well as undergraduate and graduate accounting students (i.e., potential new hires) to gauge perceptions of Excel importance, knowledge, and usage in public accounting. We find that employees at the firms believe the most important Excel functions are: basic formula, filter and sort data, vertical (horizontal) lookup, formatting of documents, and If/Then statements. In a comparison of new hires at public accounting firms with accounting students, results suggest that accounting students underestimate the importance and usage of some of these Excel functions. In addition, results suggest that new hires’ perceived knowledge on how to use specific Excel functions in their accounting job is statistically different than students’ perceived knowledge on how to use some of the same Excel functions. Our research contributes to educational accounting literature by documenting which Excel functions employers in public accounting want new hires to know prior to starting a job in public accounting. Also, this research informs accounting educators that students’ perceptions are not the same as public accounting employers’ expectations with respect to analytical skills using Excel technology.

Suggested Citation

  • Ragland, Linda & Ramachandran, Usha, 2014. "Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students," Journal of Accounting Education, Elsevier, vol. 32(2), pages 113-129.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:2:p:113-129
    DOI: 10.1016/j.jaccedu.2014.03.002
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    1. Marie H. Kavanagh & Lyndal Drennan, 2008. "What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 279-300, June.
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    2. Willis, Veronda F., 2016. "A model for teaching technology: Using Excel in an accounting information systems course," Journal of Accounting Education, Elsevier, vol. 36(C), pages 87-99.
    3. Chiara Mio & Luciana Oranges Cezarino, 2023. "Competencies for Sustainable Development Goals Accounting: Educating public management for disclosure and reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 133-160.
    4. Grimm, Stephanie Dehning & Blazovich, Janell L., 2016. "Developing student competencies: An integrated approach to a financial statement analysis project," Journal of Accounting Education, Elsevier, vol. 35(C), pages 69-101.
    5. Deng, Xuefei Nancy & Yi, Sheng, 2025. "Individual motivation and self-perception of excel skills learning: An empirical study of first-generation college students and their peers," Journal of Accounting Education, Elsevier, vol. 70(C).
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    7. Bradbard, David A. & Alvis, Charles & Morris, Richard, 2014. "Spreadsheet usage by management accountants: An exploratory study," Journal of Accounting Education, Elsevier, vol. 32(4), pages 24-30.
    8. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
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    11. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
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