Accounting knowledge and skills and the challenges of a global business environment

Mohamed, Ehab K. A.; Lashine, S.

doi:10.1108/03074350310768319

Cited by 136 publications

(113 citation statements)

References 7 publications

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“…Accounting education should provide students not only with the knowledge and skills required, but also with the know-how that enables students to apply those skills. (Mohamed & Lashine, 2003) Crawford et al (2011) in their study indicated that both practitioners and academics share similar views on the importance of teaching generic skills. To meet this need, a skill improvement approach should be integrated into accounting education.…”

Section: Skill Development Opportunitiesmentioning

confidence: 99%

Importance of Generic Skills in Accounting Education: Evidence from Egypt

Hussein

2017

ijafr

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Nowadays, globalization, new economic challenges and innovations in information technologies (IT) influenced the role and domain of professional accountants. The current accreditation requirements and educational frameworks of the contemporary accounting profession emphasize the importance of broad 'generic skills'. This research aims to fill the gap in studying generic skills in Egypt by examining the importance of generic skills in accounting education. The research results are consistent with the International Education Standard IES 3 and several studies, and highlighted the importance of five factors: intellectual and communication, interpersonal, creative ability, organization, research and analytical skills. Moreover, it is recommended that universities in Egypt should reevaluate their accounting education process and establish strong links with professional accounting firms.

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Section: Skill Development Opportunitiesmentioning

confidence: 99%

Importance of Generic Skills in Accounting Education: Evidence from Egypt

Hussein

2017

ijafr

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“…These skills are very important because they "enable the professional accountant to make successful use of the knowledge gained through education" (IFAC, 1996, p.16). Based on our review of the literature, it appears that employers are interested in motivated graduates (Kim et al, 1993) who are able to solve real problems (Novin and Pearson, 1989;ACNielsen Research Sevices, 2000, Hunton, 2002Burnett, 2003;Lashin and Mohamed, 2003;DiGabriele, 2008) and with a large capacity of communication and analysis, (Morgan, 1997;Gammie et al, 2001, Hunton, 2002Lashine and Mohamed, 2003;Burnett, 2003;DiGabriele, 2008).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Recently, the accounting education worldwide has been the subject of much debate. Several researchers argue that accounting graduates are ill-equipped to begin professional practice (Albin and Crockett, 1991;Van Wayhe, 1994West, 1998, Hall, 1998Albrecht and Sack, 2000;Mathews, 2001, andMohamed Lashine, 2003). Others suggest that higher education accounting must meet employers' expectations in terms of learning and professional development (Albrecht and Sack, 2000;Chabrow and Hayes, 2001;Forristal, 2002).…”

Section: Introductionmentioning

confidence: 99%

Skills and Attributes Needed for Success in Accounting Career: Do Employers’ Expectations Fit with Students’ Perceptions? Evidence from Tunisia

Klibi¹,

Oussii²

2013

IJBM

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Purpose -The aim of this article is to examine perceptions and expectations of two major stakeholders: students and employers of the importance of skills and attributes for securing entry-level employment in accounting.Design/methodology/approach -The authors conduct an empirical study using a list of 78 items, starting by comparing employers' expectations with students' perceptions concerning the set of technical and non technical skills required from accounting graduates to pursue a career in the accounting profession This study involving data collection from 81 accounting students in five business schools in Tunisia and 48 practitioners.Findings -Findings indicate that employers are seeking graduates who possess a diverse range of non-technical skills. However, accounting students perceive that it is rather technical skills which determine their abilities to pursue a career in the accounting profession.Practical implications -The paper's findings are of interest to several different parties, primarily the professional accounting body, universities and students.Originality/value -The paper describes an empirical study, conducted on a developing country, which provides a better understanding of new skills expected for future accountants in this changing business environment. The paper constitutes also a meaningful contribution to the accounting education literature, as it examines an interesting subject that has not yet been investigated in the Tunisian context.

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“…Previous research studies show that accounting education has failed to keep up with accounting practice, leading to a gap between education and practice (Albrecht & Sack, 2001;Mohamed & Lashine, 2003;Dean & Campbell, 2010). This gap has manifested in a difference between the needs of employers and what accounting graduates are taught in school (Hargadon, 2000).…”

Section: Literature Reviewmentioning

confidence: 99%

Characterizing the Gap between Accounting Education and Practice: Evidence from Lebanon

Majzoub¹,

Ağa²

2015

IJBM

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Over the past few decades, there has been a widening gap between accounting education and accounting practice. In this article, we present a novel framework that aims to understand this gap by analyzing the accounting educational system and profession from the perspective of the International Accounting Education Standards (IAES). We further consider Lebanon as a case study for thoroughly investigating the accounting educational system and characterizing the gap.This study is the first of its kind in analyzing the five main groups of stakeholders in this system (fresh graduates, employees, professors, department heads, and employers) and comparing their perspectives about the competencies of accounting graduates. As part of our framework, we introduce a model that captures the interactions between the various stakeholders of the accounting educational and professional system. We then thoroughly probe the various components of this model theoretically, as well as through qualitative and quantitative studies.Our findings show that while, theoretically, the accounting curriculum incorporates the competencies stipulated by the IAES, in practice, there is a large gap in how the various stakeholders assess the proficiencies of fresh accounting graduates in these competencies. Alarmingly, employers believe that accounting graduates lack the required technical competencies for the job market, while professors, department heads, and students believe that fresh graduates have acquired the required competencies by the time of graduation. In this paper, we investigate the reasons for this gap, characterize it in details, and propose recommendations for bridging it.

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Accounting knowledge and skills and the challenges of a global business environment

Cited by 136 publications

References 7 publications

Importance of Generic Skills in Accounting Education: Evidence from Egypt

Importance of Generic Skills in Accounting Education: Evidence from Egypt

Skills and Attributes Needed for Success in Accounting Career: Do Employers’ Expectations Fit with Students’ Perceptions? Evidence from Tunisia

Characterizing the Gap between Accounting Education and Practice: Evidence from Lebanon

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