Accounting graduates’ competences
This study aimed to find out the competence needed by fresh graduates based on the perceptions of acounting practitioners. This study used a combination of qualitative and quantitative methods and used the statistical technique of exploratory factor analysis. A qualitative method was used in identifying variables to be studied, while quantitative method was used in grouping or categorizing of those variables into certain factors. This study used 40 variables developed based on the interview results and questionnaires filled by 100 respondents consisting of accounting practitioners namely those who worked in accounting and finance deparment starting from staff level up to financial directors spread across various companies in Indonesia. The results of the study found eight main competencies that should be possessed by accounting students based on the perceptions of the employers. Those competencies were (1) work ethics, (2) interpersonal skills, (3) good leadership, (4) responsibility, (5) analytical ability, (6) skills, (7) ability to adapt, and (8) work experience.
Abbaspour, S., & Valipour, H. (2016). Influence of applying accounting software on students' knowledge from fars province state and islamic azad universities accounting students. Journal of Current Research Science, 2(1), 647-651.
Agustina, D., & Anggita, W. (2017). Pengaruh independensi keahlian profesional, pengalaman kerja dan kinerja pengawas terhadap kinerja koperasi simpan pinjam di provinsi kepulauan Bangka Belitung. Integrated Journal of Business and Economics, 1(1), 37-44.
Andrews, J., & Higson, H. (2008). Graduate employability, "soft skills" versus "hard" business knowledge: european study". Higher Education in Europe, 33(4), 411-422.
Carbo, T. G., Mas, S. E., & Oltra, V. (2016). Accounting ethicss in unfriendly environments: the educational challenge. J Bus Ethicss, 135(1), 161-175.
Craig, R., & Amernic, J. (2002). Accountability of accounting educators and the rhythm of the University: Resistance strategies for postmodern blues. Accounting Education: An International Journal, 11(2), 121-171.
Cranmer, S. (2006). Enchancing graduate employability: Best intentions and mixed outcomes. Studies in Higher Education, 31(2), 169-184.
De La Harpe, B., Radloff, A., & Wyber, J. (2000). Quality and generic professional skills. Quality In Higher Education, 6(3), 231-243.
Dewing, I. P., & Russel, P. O. (1998). Accounting education and research: Zeff's warning re-considered. British Accounting Review, 30(3), 291-312.
Dickfoss, J., Cameron, C., & Hodgson, C. (2014). Blended learning: Making an impact on assessment and self reflection in accounting education. Education Training, 56(2), 190-207.
Fearon, C., McLaughlin, H., & Eng, T. Y. (2012). Using student group work in higher education to emulate professional communiities of practices. Education Training, 54(2), 114-125.
Gammie, B., Gammie, E., & Cargill, E. (2002). Personal skills development in the accounting curriculum. Accounting Education: An International Journal, 11(1), 63-78.
Hanif, M. A., Lubis, R., & Amri. (2015). Pengaruh diklat kepemimpinan terhadap kecakapan dalam peningkatan performa pejabat struktural di lingkungan pemerintah Aceh. Jurnal Manajemen Pascasarjana Universitas Syiah Kuala, 4(2), 89-97.
Hills, J. M., Robertson, G., Walker, R., Adey, M., & Nixon, I. (2003). Bridging the gap between degree programme curricula and employability through implementation of work related learning. Teaching in Higher Education, 8(2), 211-231.
Hutcheson, G. D., & Safroniu, N. (1999). The multivariate social scientist: an introduction to generalized linear models. Thousand Oaks, California: Sage Publication.
Itika, J. S. (2011). Fundamentals of human resource management. Mzumbe: African Studies Centre.
Jackson, D. (2009). An international profile of industry relevant competencies and skill gaps in modern graduates. Internatioal Journal Of Management Education, 8(1), 29-58.
King, Z. (2003). New of traditional careers? A study of UK graduates preferences. Human Resource Management Journal, 13(1), 5-26.
Kotey, B. (2007). Teaching the attributes of venture teamwork in tertiary entrepreneurship programmes. Education Training, 49(8), 634-655.
Maes, J. D., Weldy, T. G., & Icenogle, M. L. (1997). A managerial perspective: Oral communication competency is most important for business students in the workplace. The Journal of Business Communication, 34(1), 67-80.
Mandilas, A., Kourtidis, D., & Petasakis, Y. (2014). Accounting curriculum and market needs. Education and Training, 56(8), 776-794.
Mazro-Navaro, M., Pedraja-Iglesias, M., & Rivera-Torres, P. (2009). Curriculum profile of University graduates versus business demand is there a fit or mismatch in Spain? Education and Training, 20(2), 56-69.
McVay, G., Murphy, P. R., & Yoon, S. W. (2008). Good practices in accounting education: classroom configuration and technological tools for enhancing the learning environment. Accounting Education: An International Journal, 17(1), 41-63.
Munthe, B. (2009). Desain Pembelajaran. Yogyakarta: Pustaka Insani Madani.
Mutch, A. (1998). Employability of learning? Groupworker in higher education. Education Training, 40(2), 50-56.
Pitulice, I. C., & Manea, L. C. (2015). Accounting education and its place in the Romanian economic education literature. Accounting and Management Information Systems, 14(1), 36-59.
Strong, J., & Portz, K. (2015). IT knowledge: What do accounting students think they know? do you know more than i do? An exploratory study. Review of Business Information System, 19(2), 39-50.
Volkov, A., & Michael, V. (2015). Teamworks benefits in tertiary education: Student perception that lead to best practice assessment design. Education Training, 57(3), 262-278.
Warren, B. G., & Toole, J. O. (2005). How business schools lost their way. Harvard Business Review, 83(5), 96-104.
Washer, P. (2007). Revisiting key skills: A practical framework for higher education. Quality in Higher Education, 13(1), 57-67.
Metrics powered by PLOS ALM
JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.