Abstract
The aim of this paper is to investigate the gap between the competencies which employers expect and those acquired by accounting graduates. We adopted the framework of (Bui &Porter, 2010) to examine the causal factors that contributed to this gap. A questionnaire survey was distributed to accounting professionals and educators. Furthermore, we analyzed data collected by non-parametric tests: the Wilcoxon signed-rank test and the Mann-Whitney test. Findings indicate the constraints within universities as contributing to the failure of accounting education to provide accounting graduates with the competencies expected by accounting professionals. This study contributes to the literature as one of few studies that examine expectation-performance gap in Tunisia.
Highlights
In recent decades, the business environment in which professional accountants are being operated, has been undergone major changes
H1: There is a gap between skills and knowledge acquired by accounting graduates and those expected by chartered accounting
The gap between the knowledge and skills acquired by accounting graduates and those expected by accountants which really exists
Summary
The business environment in which professional accountants are being operated, has been undergone major changes These changes are mainly due to the emergence of information and communications technology, globalization and the concentration of institutional structure. In this new business environment, employers generally expect a wide variety of skills from new accounting graduates (Kavanagh &Drenan, 2008, Webb & Chaffer, 2016). Several studies indicate that accounting graduates are ill-equipped to begin professional practice (Albrecht & Sack, 2000; Mohamed & Lashine, 2003). Despite the reform of the higher educational system in Tunisia, the labor market still suffers from several constraints aggravated by the social and political events following the revolution of January14, 2011.The objective of this paper is to examinethe knowledge and skills
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