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Are Students Ready for Their Future Accounting Careers? Insights from Observed Perception Gaps among Employers, Interns, and Alumni

Shaokun Carol Yu · Natalie Tatiana Churyk

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Accounting Education and Careers Higher Education and Employability Information Systems Education and Curriculum Development

Abstract

Although prior studies examine student, academic, employer, and alumni’s views regarding the effectiveness of accounting curriculums, no prior studies have crosssectionally examined all views in one study over a length of time. We survey interns’ perceptions of skill sets immediately after completion of the internship. We also survey participating employers immediately after the internship with respect to satisfaction with intern’s skills. Lastly, we examine alumni perceptions of skill sets taught in the curriculum one-year after graduation. We examine all three perceptions (intern students, employer and alumni) using cross sectional analyses. We find an The authors would like to acknowledge participants at the AAA- Annual and Midwest conferences, Dennis Bline (editor), and the reviewers, for their helpful comments that improved this paper. 1 2 Yu, Churyk, and Chang existing perception gap between students ’ self-assessment and employer assessment of skill sets at the intern stage. However, as the students mature into members of the work force, their attitudes align more closely with the perspectives of the employer. We document these results and suggest approaches to eliminate the perception gaps.

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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 2006Accounting graduates' perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities 1994Communication skills in accounting education: Perceptions of academics, employers and graduate accountants 2007Assessment of Internship Experiences and Accounting Core Competencies 1998The status of internships/cooperative education experiences in accounting education

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