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Knowledge, Technical Skills, and Employability Skills Required of Accounting Graduates: Perceptions of Certified Public Accountants in Mississippi

机译：会计专业毕业生所需的知识，技术技能和就业技能：对密西西比州注册会计师的看法

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摘要

Employers report recent college graduates are not prepared for the workforce and a skills gap exists (O'Bannon, 2016). Research indicates accounting graduates do not have the skills needed when entering the workforce (Altarawneh, 2016). The skills gap is costing companies money (Nanduri, 2017). Employers report extended job vacancies cost U.S. companies close to one million dollars annually (Nanduri, 2017). Also, the skills gap costs the U.S. economy an estimated $160 billion per year (Fisher, 2014).;This research determined the knowledge, technical skills, and employability skills required of accounting graduates in the workforce as perceived by Mississippi CPAs and determined if recent accounting graduates possessed the knowledge and skills deemed important as perceived by CPA hiring managers. Also, this study determined the relationship between skills CPA hiring managers' perceived importance and accounting graduate acquisition of knowledge, technical skills, and employability skills.;This non-experimental, cross-sectional, explanatory study finds that Mississippi CPAs perceived that many of the knowledge and skill variables were important. Those skills deemed very important are critical thinking, analytical and problem solving, decision making, self-motivation/self-direction, and listening attentiveness. Employers indicate that accounting graduates only moderately possess most knowledge and skills. The skills possessed by accounting graduates were professional attitude/professional demeanor, teamwork/group interaction, and computer skills/information technology skills. The relationship between perceived importance and perceived graduation acquisition indicates that 16 of the 25 knowledge items had significant, positive correlations, and two of the 16 skills items had significant, positive correlations. However, coefficients ranged from .211 to .411 which are considered small to medium effect (Field, 2013). Future research considerations include larger samples and other states.
机译：雇主报告说，最近的大学毕业生没有为劳动力做好准备，并且存在技能差距（O'Bannon，2016）。研究表明，会计专业毕业生在进入劳动力市场时并不具备所需的技能（Altarawneh，2016年）。技能差距正在使公司损失金钱（Nanduri，2017）。雇主报告称，空缺职位扩大导致美国公司每年损失近一百万美元（Nanduri，2017）。此外，技能缺口估计每年给美国经济造成1600亿美元的损失（Fisher，2014年）。该研究确定了密西西比州CPA认为劳动力中会计专业毕业生所需的知识，技术技能和就业技能，并确定是否最近会计专业毕业生拥有注册会计师招聘经理认为重要的知识和技能。此外，本研究还确定了CPA招聘经理的技能重要性与会计毕业生获得知识，技术技能和就业技能之间的关系;这项非实验性，横断面的解释性研究发现，密西西比州CPA认为许多知识和技能变量很重要。被认为非常重要的那些技能包括批判性思维，分析和解决问题的能力，决策，自我激励/自我指导以及倾听的注意力。雇主指出，会计专业毕业生仅中等程度地拥有大多数知识和技能。会计毕业生拥有的技能是专业态度/专业举止，团队合作/小组互动以及计算机技能/信息技术技能。感知重要性和毕业认知之间的关系表明，在25个知识项目中有16个具有显着的正相关，在16个技能项目中有2个具有显着的正相关。但是，系数的范围从0.211到0.411（中小效应）（Field，2013年）。未来的研究考虑因素包括较大的样本和其他状态。

著录项

  • 作者

    Sandifer, Lisa B.;

  • 作者单位

    The University of Southern Mississippi.;

  • 授予单位 The University of Southern Mississippi.;
  • 学科 Accounting.;Business education.
  • 学位 Ph.D.
  • 年度 2018
  • 页码 210 p.
  • 总页数 210
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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