Early employment problems of Australian accounting graduates: An exploratory study

Abstract

The mail questionnaire methodology was used to gather perception–based data about problems experienced by Australian graduate accountants in their early employment. Large samples of graduate accountants, their employers and academic accountants supplied the data upon which the analysis and discussion are based. Six major problem areas were identified with surprising general agreement between the respondent groups with regard to the basis of these problems and recommended solutions. Problems arise as a consequence of an expectations gap between employer and employee, a gap that is mostly consequent on deficiencies in the educational package and from a lack of practical ability. Problems also occur contemporaneously from non–employer sources. This is the first systematically–gathered evidence upon which policymaking can be based, and hence we took the opportunity to extend the discussion into a consideration of solutions that might minimize costs to the profession, the individuals concerned, and society.