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Graduates’ vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap

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  • Douglas Howcroft

Abstract

This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores ‘expectation gaps’ by examining whether the Chartered Institute of Management Accountants, practitioner employers and university educators have different expectations with regard to the important vocational skills for graduates. The research aim is to generate a greater understanding of the factors that create identified expectation gaps between the above stakeholders and to explore the implications of any gaps. The research was conducted by interviewing stakeholders and a survey of university accounting educators in UK and Ireland business schools. Expectation gaps between the stakeholders were identified. These expectation gaps appear to exist owing to conflicting views on the purpose of university education. The paper contributes to the growing debates about the general role of higher education in society and the role of university accounting educators in supplying graduate trainee accountants for the management accountancy profession.

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  • Douglas Howcroft, 2017. "Graduates’ vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap," Accounting Education, Taylor & Francis Journals, vol. 26(5-6), pages 459-481, November.
    • Handle: RePEc:taf:accted:v:26:y:2017:i:5-6:p:459-481
    DOI: 10.1080/09639284.2017.1361846
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    Cited by:

    1. Bassam Maali & Ali M. Al-Attar, 2020. "Accounting Curricula in Universities and Market Needs: The Jordanian Case," SAGE Open, , vol. 10(1), pages 21582440198, January.
    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. 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.
    4. Rebele, James E. & St. Pierre, E. Kent, 2019. "A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge," Journal of Accounting Education, Elsevier, vol. 48(C), pages 71-79.
    5. 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).
    6. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    7. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.
    8. 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.
    9. Wilkin, Carla L., 2022. "Developing critical reflection: An integrated approach," The British Accounting Review, Elsevier, vol. 54(3).

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