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Market relevance of university accounting programs: Evidence from Australia

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  • Peipei Pan
  • Hector Perera

Abstract

The quality of university accounting programs has been the subject of discussion and debate among researchers, practicing arms of the accounting profession and international accounting bodies for a long time. More recently, the International Accounting Education Standards Board (IAESB) stated in its Strategic and Operational Plan, 2007–2009 that the development and enhancement of accounting education could largely help strengthen the accounting profession (IFAC, 2007a). This comment was no doubt aimed at the need to regain some of the lost confidence in the accounting profession in recent years. The current study focuses on the issue of whether Australian universities produce accounting graduates with market expected knowledge, skills and competencies. Market expectations were identified by surveying employers of accounting graduates in a major metropolitan area in Australia. Focusing on an analysis of the undergraduate accounting program of a prominent university in Australia, the study provides evidence that the existing university accounting programs may not always be in line with the market expectations due to some inconsistencies of program structure and emphasis. The findings of this study have implications for professional accounting bodies, accounting educators and students, and researchers.

Suggested Citation

  • Peipei Pan & Hector Perera, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting Forum, Taylor & Francis Journals, vol. 36(2), pages 91-108, June.
    • Handle: RePEc:taf:accfor:v:36:y:2012:i:2:p:91-108
    DOI: 10.1016/j.accfor.2011.11.001
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    Cited by:

    1. Peggy Coady & Seán Byrne & John Casey, 2018. "Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 94-120, January.
    2. Elisabeth Sinnewe & Daifei (Troy) Yao & Laura De Zwaan, 2023. "Developing critical thinking: An examination of contemporary practices in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 403-425, March.
    3. Mel Timpson & Leopold Bayerlein, 2021. "Accreditation without Impact: The Case of Accreditation by Professional Accounting Bodies in Australia," Australian Accounting Review, CPA Australia, vol. 31(1), pages 22-34, March.
    4. Palazuelos, Estefanía & San-Martín, Paula & Montoya del Corte, Javier & Fernández-Laviada, Ana, 2018. "Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 150-161.
    5. Škrinjarić Bruno, 2023. "Competence Proximity to Employers’ Requirements and Labour Market Success of Economics and Business Graduates," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 140-161, December.
    6. Lakshmi, Geeta, 2018. "Gekko and black swans: Finance theory in UK undergraduate curricula," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 52(C), pages 35-47.
    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. Sandra Scott, 2017. "From Plagiarism‐Plagued to Plagiarism‐Proof: Using Anonymized Case Assignments in Intermediate Accounting," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 247-268, December.
    10. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    11. Bruno Škrinjarić, 2022. "Competence-based approaches in organizational and individual context," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-12, December.

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