The expectation-performance gap in generic skills in accounting graduates

Nadana Abayadeera · Kim Watty

55 citations0/0 files storedAsian Review of Accounting

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Accounting Education and Careers Higher Education and Employability Management and Marketing Education

Abstract

Purpose – The purpose of this paper is to investigate the generic skills that are important for the career success of accounting graduates in Sri Lanka from the perspectives of university educators and employers. Design/methodology/approach – Bui and Porter's (2010) expectation-performance gap framework was modified to match with the context of the current study. Data collected via questionnaire survey was analysed for non-parametric tests: the Wilcoxon signed-rank test and the Mann-Whitney test, using SPSS version 20, and quantified the expectation-performance gap and its components. Findings – The major finding of this research is that the main cause for the expectation-performance gap, as identified in the analysis of the constraint gap is university educators’ low confidence in teaching the required generic skills for career success of graduates. However, university educators are aware of the employer expectations of graduate accountants in terms of generic skills. Employers indicated that many of the generic skills are not achieved by the accounting graduates. Practical implications – Findings of this study reflect the importance of expanding the accounting curricula by embedding and assessing generic skill development activities. In addition, it is vital to develop the capacities of university educators in terms of teaching and assessing generic skills in accounting degree programmes. Originality/value – This study contributes to the literature as one of few studies that investigate the generic skills development of accounting graduates in Asia, particularly in Sri Lanka.

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References

1993Research methods for business: A skill building approach 2008What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations 2009Do Accounting Graduates’ Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence 2009The Expectation-Performance Gap in Accounting Education: An Exploratory Study 2001Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers' opinion 2009Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and Employers in Ghana 2005Knowledge base and skill development in accounting education: Evidence from China 2002Personal skills development in the accounting curriculum

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