Meeting the Needs of Nonpublic and Public Accountants in a 4-Year Program

Abstract

Trends in the placement of graduates holding the bachelor's degree in accounting indicate an increase in initial employment in nonpublic accounting. This suggests that institutions offering accounting programs should determine whether differences exist in the knowledge and skill areas (KSAs) required for public and nonpublic entry-level accountants. Through a mailed survey instrument, this study attempted to compare the perceived importance of 112 KSAs for entry-level nonpublic and public accountants. Results indicate that some KSAs differ in importance for entry-level positions between public and nonpublic accounting. The findings indicate that curriculum designers may need to incorporate the appropriate KSA to develop a model tailored to their institution's accounting program, students, and the potential employers of their graduates.