Stakeholders' perspectives of the skills and attributes for accounting graduates

Abstract

This study examines how a group of Australian stakeholders define technical and non-technical skills, identifies those skills that are demanded of graduates at various stages of their career, and assesses the level of stakeholder satisfaction with the skills level of accounting graduates. Further the paper attempts to highlight the views of stakeholders about whose responsibility it is to develop the required set of technical and non technical skills required by accounting graduates as they enter the workforce. Findings indicate that employers are seeking graduates who possess a diverse range of non-technical skills including communication and presentation, self-management, teamwork, initiative and enterprise, problem solving, technological competence and planning and organising skills. Employers also use non-technical skills as discriminators when evaluating graduates. In terms of technical skills basic practical accounting skills, IT skills and industry specific awareness are important. In general employers were not satisfied with the level of communication and problem solving skills and seemed generally to have low expectations in the area of technical skills accepting that they undertake much of the technical training themselves. The discussion about who role it was to develop both technical and non technical skills was most clearly stated as that of the universities. The findings have implications for those involved in the training of accountants and indeed for those seeking to develop skills in order to enter the profession.