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Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana

Author

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  • Joseph Awayiga
  • Joseph Onumah
  • Mathew Tsamenyi

Abstract

Accounting education has come under criticism over the past two decades for failing to meet the demands of the changing business environment. This paper presents the results of a survey of accounting graduates and employers from Ghana on the accounting knowledge and skills required by graduates. We examined both the professional and information technology (IT) skill requirements of the graduates. These skills are relevant to preparing the graduates for careers as professional accountants. Analytical/critical thinking was rated as the most important professional skill by both the employers and the graduates. In terms of IT skills, the use of spreadsheet packages was rated by both groups as the most important skill. The only significant differences between the two groups were the IT skills in word-processing and Windows. The findings of the paper have implications for accounting education in Ghana and in other developing countries.

Suggested Citation

  • Joseph Awayiga & Joseph Onumah & Mathew Tsamenyi, 2010. "Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 139-158.
    • Handle: RePEc:taf:accted:v:19:y:2010:i:1-2:p:139-158
    DOI: 10.1080/09639280902903523
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    Citations

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    Cited by:

    1. Collins Fordjour Nkrumah, 2021. "Effects of Collaborative Learning and Mathematics Achievement on Gender Groupings of Colleges of Education in Ghana," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 8(12), pages 111-128, December.
    2. Plant, Kato & Barac, Karin & Sarens, Gerrit, 2019. "Preparing work-ready graduates – skills development lessons learnt from internal audit practice," Journal of Accounting Education, Elsevier, vol. 48(C), pages 33-47.
    3. Suleiman Mustafa EL-dalahmeh, 2017. "Information Technology (IT) Competencies Desired in New Accounting Graduates: A Survey in Jordanian Business Environment," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(5), pages 202-202, April.
    4. Mavis Chow Poh Ling, 2018. "The Design and Development of a Framework for Enhancing Internship Programs in Malaysia: A Model for Accounting Students," GATR Journals gjbssr514, Global Academy of Training and Research (GATR) Enterprise.
    5. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
    6. Gianina MIHAI, 2014. "Review of IT Training of the Professional Accountants in Romania from Undergraduate and Graduate Studies and Continuous Vocational Training Perspective," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 37-46.
    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. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    9. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    10. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    11. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.

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