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Essential skills needed by accounting graduates in a developing country: the views of practising accountants and accounting educators in Botswana


  • K.V. Mgaya
  • E.G. Kitindi


This article reports the views of practicing accountants and accounting educators on essential skills for accounting students in Botswana. The data collected using questionnaires from all lecturers in three accountancy training institutions and a sample of accounting practitioners was used to extract the respondents' views on the importance of some technical, vocational and information technology skills taught to students. Results show that all technical skills were considered important. Furthermore, results of t-tests show that the composition of the top six courses on the basis of importance is the same for the two groups. There were few significant differences in opinion between educators and practitioners. The views, however, suggest that the accounting profession is still stuck in the past, taking into account the impact information technology and globalisation are having on the accounting profession. Accounting educators also do not seem to appreciate the wider role of accountants in a modern organisation.

Suggested Citation

  • K.V. Mgaya & E.G. Kitindi, 2009. "Essential skills needed by accounting graduates in a developing country: the views of practising accountants and accounting educators in Botswana," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 5(3), pages 329-351.
  • Handle: RePEc:ids:ijaape:v:5:y:2009:i:3:p:329-351

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