“…Studies carried out in countries with good educational systems, such as the United States of America (USA), the United Kingdom, and Australia, have highlighted the inadequacy of accounting graduates. In the last two decades, research has suggested that education in this area is outdated and that curricula do not meet employers' expectations and needs; therefore, there is no harmony with real-world requirements (Albrecht & Sack, 2000;Aryanti & Adhariani, 2020;Derekoy, 2019;Getahun & Mersha, 2020;Jackling & de Lange, 2009;Kavanagh & Drennan, 2008;Lim et al, 2019). Faced with the new challenges of the accounting profession, other studies have focused on the competences that accounting graduates are currently required to have due to the rapid changes in the technological environment (Bressler & Pence, 2019;Dwaase et al, 2020;Pan & Seow, 2016).…”