Accounting Graduates Research Articles

The Role of the Postgraduate Institute for Accounting and Financial Studies for Providing Graduates that Can Improve the Performance of the Board of Supreme Audit and Reduce Government Spending Costs for the Period 2004-2020

Institutions, institutes and colleges of higher education are the first pioneers for the outputs of specialized medical, engineering and social cadres, including accounting cadres. The Higher Institute for Accounting and Financial Studies is the Department of Accounting Studies, the main tributary for the preparation of specialized professional cadres holding a legal accounting certificate and a certificate of costs and administration, which is the highest specialized professional accounting certificate in the field Auditing and costing. The importance of these specialized cadres comes from the two certificate holders to provide the Federal Financial Supervision Bureau with these specialized accounting professional cadres for the purpose of monitoring government spending and calculating costs in productive institutions and cost and benefit in service institutions in the public and private sectors to monitor the achievement of political and social objectives of government public spending and private spending. The research investigated the study of the problem of the low percentage of the number of graduates of the Accounting Studies Department in the Legal, Cost and Administrative Accounting sub-section compared to the number of bodies and employees, which reduces the ability of the Federal Financial Supervision Bureau to follow local and international auditing standards in the pressure of public expenditures to achieve the political and social objectives of the public budget. The research reached the most important recommendations: 1. Increasing the number of legal, cost and administrative accounting graduates in the Office of Financial and Federal Supervision. 2. Developing cost-benefit and cost-benefit studies in auditing government agencies and institutions in the public and private sectors in accordance with international standards.

Preparing Accounting Graduates for Their Unpredictable Futures: The Insights from Accounting Graduates

Preparing Accounting Graduates for Their Unpredictable Futures: The Insights from Accounting Graduates

Program renewal: Re-evaluating teaching pedagogy in auditing

Accounting graduates are entering an uncertain, rapidly changing world that calls for the enhancement of the pedagogy to prepare them for their future world of work. Technical competence needs to be scaffolded with enabling (professional) competencies more than ever before and deep learning is required for students to apply principles in any context. With this in mind, the lecturers at a South African university disrupted (i.e., significantly changed) how a keystone topic in third-year auditing is taught; specifically by creating blended learning interventions for reflection, collaboration, communication, and ethical considerations not previously used in auditing education. This research presents the student perceptions about the appropriateness of these interventions.

Analisis Kebutuhan Kompetensi Lulusan Akuntansi

In accordance with the demands of the times in today's digital era resulting in the industry looking for
 skilled human resources in their fields. Job seekers are required to have the skills expected by the industry
 in order to compete for the expected job positions. For that it is important for job seekers to equip
 themselves with skills that are the needs of the industry. Skill improvement needs support from educational
 institutions in creating skilled human resources in accordance with the qualifications required by the
 industry. This study aims to identify what is needed from an accounting graduate. This research was
 conducted with descriptive quantitative method, with content analysis approach. By using the incidental
 sampling technique, 705 industrial job vacancies were published on the online job vacancy website for the
 period January 2021 to June 2021. This study focuses on accounting work including financial accountants,
 auditors, and tax accountants. The results showed that the basic technical skills of accounting (Technical
 Skills) which include basic understanding of accounting, mastery of accounting software and Microsoft
 office are the skills most needed by the world of work. Meanwhile, the generic skills needed by the industry
 are communication skills, which are derived skills from interpersonal skills.

Analysis of the dissemination of Accounting theses in Brazil

The purpose of this research was to analyze the dissemination of scientific knowledge generated in theses in Accounting Sciences in Brazil defended in stricto sensu graduate programs, between 2009 and 2018. It is a study with a qualitative approach of descriptive character, based on bibliographical and documentary. For data collection, the repositories of theses and dissertations and the regulations of graduate accounting programs in Brazil were used, in addition to the collection available on the CNPq lattes platform. Data recorded in the lattes curriculum of PhDs in each graduate program were analyzed. The data show that the most relevant institutions in research projects, FEA USP and FURB are among those that publish the most. It was found that the theses studied are largely disseminated through annals in congresses and academic events. Among the articles published in scientific journals, 38.0% were in a Qualis A2, B1, and B2 journal, in which FEA USP was the university responsible for the largest number of publications. It was also found that of the 302 articles published with direct relation to doctoral theses, there were 2,382 citations in other scientific research. Of the grand total of theses defended and their respective publications in periodical articles, it appears that the Southeast region was the one with the highest rates of publications. There was a limitation in passing on these data from the accounting area to society in general, and one of the suggestions is to change the form of disclosure and writing, for example, in the format of lectures and workshops.

Developing Industry 4.0 accountants: implications for higher education institutions in Namibia

PurposeThis study aims to examine the accounting skills required in Industry 4.0 to assist higher education institutions in developing Industry 4.0 accountants in Namibia.Design/methodology/approachThis study adopted a qualitative approach for data collection and analysis. The participants (accountants and finance consultants) were selected using a purposive sampling technique. A self-administered questionnaire (open-ended) was administered to 120 participants. Useful information was retrieved from 99 participants in the participating accounting firms in Namibia. The data was analyzed using non-numerical content analysis via Atlas.ti, version 9.0.FindingsFindings revealed the need to teach soft, technical and digital skills by higher education institutions in Namibia to enhance accounting graduates’ employability in Industry 4.0. The practical implication for higher education in Namibia is to do more in curriculum retooling.Originality/valueThere is a shortage of literature on the competency framework for Industry 4.0 accountants, particularly in Namibia. The outcomes of this study contribute to the extant literature and assist higher education institutions with helpful information for accounting programs review and enhance graduates’ employability in Namibia.

The Accountancy Fresh Graduates of Wesleyan University – Philippines in the Light of the Skills Expectations of Industry Partners

Employers consider a graduate's achievements in the relevant discipline to be required but not sufficient for them to be hired. It is essential that we fully understand what future employers will accept and needed. In the past, a graduate degree would ensure the welfare of a student's future. Today, something more different. A mere college diploma is inadequate for an individual to secure a promising future.
 This study aims to determine the fresh graduates' professional accounting skills and technology skills needed by the company and demonstrated by the accounting graduates. Results of study analysis comprised twenty (20) companies showed that computing techniques, written communication, reporting skills, measurement skills, professionalism, and oral communication are what employers seek. Moreover, companies observed that accounting graduates are more knowledgeable in reporting, research, measurement, finance, strategic and critical thinking skills, and problem-solving skills.
 Regarding technology skills, companies seek employees knowledgeable in spreadsheet packages, accounting packages (SAP, Pastel, QuickBooks), word processing packages, communication software (Skype, Outlook, Slack), electronic commerce, and the worldwide web. However, accounting graduates possess word processing packages, communication software (skype, outlook, slack), world wide web, electronic commerce, and windows. It was revealed that students must be well-versed in Microsoft Office Applications, as this was the employers' primary skills needed both professional accounting skills and technology skills. These results provide the academicians with useful information.
 Building fundamentals, becoming competitive and continual development of abilities in accounting needs a tough knowledge foundation. Specializing in a specific area of accounting, such as financial reporting, taxation, or auditing, helps an individual become a highly sought-after professional. In a more distinct framework and profound lens, this study will convey collaborations on how Nueva Ecija industries search to hire new accounting professionals.
 In detail, the foregoing survey purposes were addressed: to determine the required skills the employers seek from accounting graduates, to identify the more important accountancy graduates' skills, to examine if do companies treat the professional accounting skills similar to technological skills, and to discover if there were any difference on the requirements of employers and the skills demonstrated by accounting graduates.

Giving Accounting a Second Chance: Factors Influencing Returning Students to Choose Accounting

ABSTRACTThis study examines why non-accounting graduates return to school to pursue a degree and career in accounting (“converts”). Understanding why converts gave accounting a chance the second time around informs the profession and academia on how to more effectively identify and recruit high-quality students with diverse skills and backgrounds into accounting. We interview 16 converts and survey 100 accounting graduates. We identify the factors influencing converts' accounting choice and contrast them with those influencing their first degree choice and with those of traditional accounting graduates. Results show converts first need to “discover” accounting, then pursue it based on practical considerations such as job characteristics and earnings potential rather than passion for the topic, which is more salient for traditional graduates. This study demonstrates that converts are a unique source of talent as they already possess many of the skills highly valued by the accounting profession and that traditional graduates often lack.Data Availability: Data are available from the authors upon request.

Project-based learning in an accounting graduate program

Considering the relevance of choosing a teaching methodology on student learning, this study aimed to identify the benefits and limitations of project-based learning. In order to reach the proposed objective, we investigated the method's application in the Cost Analysis course at a Graduate Program in Accounting. The methodology employed included document analysis, observation, questionnaire application, and a focus group with the students. In addition, the analysis considered the development of all the methodology steps proposed by the literature, descriptively and qualitatively highlighting the students' perceptions. As research results, we verified that the students' opportunity to experience the practice is the benefit most emphasized. Furthermore, we highlight autonomy development, which is essential to solving the problem proposed in the project. Regarding the limitations, the time required to develop the projects stands out, and the need to deal with diverse situations that may arise during the projects' investigation and elaboration process. The results contribute by presenting the project-based learning methodology as an opportunity for students to develop theory and practice, experiencing real issues related to professional practice. Among this study's limitations we highlight the sample size, which included only one class during one semester and evaluated only the students' perspective. It is understood that these limitations may be considered in future studies to expand the sample and make comparative analyses between classes in different periods, also covering the view of teachers.

Model to Develop Skills in Accounting Students for a 4.0 Industry and 2030 Agenda: From an International Perspective

Since countries around the world have adopted the 2030 Agenda for Sustainable Development, and the concept of Industry 4.0 was externalized at the World Economic Forum in 2016, many investigations have concluded that industries are advancing rapidly through emerging technology projects in a number of fields, enabling them to become more sustainable without neglecting clean and environmentally sound industrial processes. However, this research shows that new accounting graduates lack the key professional competencies required to perform professionally under sustainable accounting standards. Professors and experts agree that traditional teaching methods should be replaced by others that allow recent graduates to better adapt to this new industrial age of sustainability accounting. In this context, we performed an exhaustive analysis of 17 educational methods, in which Delphi was used to survey 46 experts from 26 universities around the world, along with 320 students. This research presents a hybrid model validated by 23 teachers involved directly in its application. In total, 54.82% of the graduates who participated in this model obtained higher marks in their final graduation exam than those who did not. Thus, these students showed greater development in their accounting skills, enabling them to face the complexities of their professional area in view of the 2030 agenda and the new industrial era.

Teaching Blockchain through Coding: Educating the Future Accounting Professional

ABSTRACTThis paper presents the motivation, learning experiences, and practical concerns regarding implementing a code-based method to teach blockchain technology to accounting students. With 53 percent of companies reporting blockchain as a critical priority for their organization, accountants' work will be impacted (Deloitte 2019). Yet, most blockchain education for accountants appears to be limited to theoretical exercises removed from the technology itself. This article details how coding exercises can improve students' understanding of blockchain technology. Students in a graduate accounting data analytics class were introduced to blockchain through a series of scaffolded exercises that engaged them in writing blockchain code in R. Results from implementing this module in a medium-sized accounting program showed that using code-based methods to teach blockchain to accountants was feasible and instructive. We provide code examples and Teaching Notes for those who wish to implement a similar curriculum.

The copycat effect: do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team?

PurposeThis study seeks to identify the role that peer team members' behaviors and superiors' preferences play in influencing the likelihood that staff auditors engage in dysfunctional audit behavior (DAB).Design/methodology/approachThis study uses an experiment that manipulates peer team member behavior (DAB present or DAB absent) and superior preference (efficiency or effectiveness). Students enrolled in a graduate accounting course, proxying for inexperienced staff auditors, receive an internal control sample selection task. Participants assess the likelihood that a typical staff auditor would engage in DAB or non-DAB.FindingsFirst, staff auditors with a peer team member who engages in DAB are more likely to engage in DAB. Second, staff auditors who have a superior with a preference toward efficiency are more likely to engage in DAB. Finally, when considered simultaneously, the effect of the superior's preference on the likelihood of staff auditors engaging in DAB is not different for staff auditors, subject to a peer engaging in DAB versus those subject to a peer who engaged in a non-DAB.Research limitations/implicationsThis study uses a hypothetical audit team, a written script of team member communication, and students proxying for inexperienced staff auditors. As such, future studies might consider improving the realism of the team setting, the manner in which a message is portrayed, and implications at higher levels within the audit team hierarchy.Practical implicationsTeam interactions contribute to the prevalence of DAB within the profession. Specifically, inexperienced auditors are influenced by the behavior of peer and superior team members and this may be one cause of the prevalence of DAB within the profession. As such, future firm considerations could include well-structured mentorship programs and rewards structures.Originality/valueThis study adds to the audit team literature by investigating the influence of audit team dynamics on staff auditors' behaviors. This paper extends the current audit team literature, that is mostly focused on supervisor–subordinate relationships, by investigating social influences from peers and superiors. This study's findings inform public accounting firms of areas in which personnel may negatively affect audit quality through intra-team interactions.

Student Reflections on Assurance and Taxation during COVID‐19: A Commentary*

ABSTRACTIn this commentary, we document insights on the impact of COVID‐19 on the practice and practitioners of assurance and taxation from the perspectives of prospective professional accountants in a graduate accounting program leading to the CPA designation. These graduate students in accounting highlight that COVID‐19 poses many challenges for the practice of assurance and tax, in terms of the nature and process of work, affecting a wide range of stakeholders. At the same time, a number of examples of creativity and innovation in overcoming challenges were also identified by the students. The richness of student insights leaves us feeling optimistic that the future of the profession is in good hands.

Cumulative Grade Point Average and Comprehensive Examination Results as Predictors of Certified Public Accountant Board Examinees’ Performance

The Certified Public Accountant Licensure Examinations among BS Accountancy graduates can be considered as the culminating direct measure on how an accountancy retention policy program in a school prepares students to becoming CPAs. This study is aimed to gauge how cumulative qualifying grade point average of a student from first year to fifth year college and the fifth year comprehensive exams serve as predictors for the CPA Board Exams for a university in Central Luzon, Philippines. To measure the quality of the predictors, October examinees from the graduating batch were the focus of the study. With five hundred fifty three (553) BS Accountancy coming from five alumni batches, three hundred fifty eight (358) passed, fifty five (55) are conditioned and one hundred twenty (120) have failed during the first take of comprehensive exams. Auditing theory, business law and taxation are the most difficult subjects with less than two thirds (< 2/3) of the first takers as passing the said subjects. Those with a CGPA of 1.554 or higher in the undergrad, finishing with latin honors have the highest probability of passing the board. A range of four percent (either -4% to +4%) serves as the average variance between fifth year comprehensive exams and board examination performance for all first takers. Both the CGPA (r=0.632) and comprehensive examinations (r=0.745) are moderate predictors of the board examinations which imply that the accountancy program for the university can still be improved to further prepare the students to become CPAs.

Who's the BOSS? Analysis of a Fraud

ABSTRACT Based on a real-world, public company, $30 million embezzlement and financial statement fraud, this case helps students to recognize red flags, analyze a situation using the fraud diamond, perform research and reflect on their own work experiences to support a belief, and conduct financial statement analysis. Its variety of activities are suitable for both undergraduate and graduate accounting students, and in-class and out-of-class learning. Because it is based on an actual fraud, it includes an epilogue with links to news stories and court documents, which improves student engagement with the material.

Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies

ABSTRACT This study investigates students’ learning needs to prepare them for workplaces characterised by rapidly changing information and communication technology (ICT) requirements. Interviews enabled employers to give their perspectives on the types and extent of software used by accounting graduates, their required workplace ICT competencies and the extent to which graduates met employers’ ICT competency expectations. Overall, employers’ expectations of graduates in the workplace are higher although they have mixed views about their ICT competencies. It remains essential for graduates to have a sound foundation of accounting skills. Graduates need to understand how transactions move through the accounting process so that they can evaluate the reasonableness of accounting information. The study highlights where enhancements can be made to courses. These findings can be used by accounting educators in the planning and delivery of accounting programmes to ensure that accounting graduates have the essential ICT competencies required for their future careers.

Job Selection Priorities of Accounting and Finance Graduates: An Empirical Evidence from Pakistan

This study aims to evaluate the impact of six independent variables namely; professional growth, financial earnings, organizational repute, job environment, job security, and interest in the subject on one dependent variable i.e. job selection priorities of accounting and finance graduates in the perspective of Pakistan. The data of the study comprises 900 responses from final year graduates of 15 universities of Pakistan. The study used a structured questionnaire technique consisting of three parts (Part I= Demographic Characteristics, Part II and Part III= Assessment information of independent and dependent variables respectively) with 28 close-ended questions. Each item of the questionnaire was assessed using a 5-point Likert scale. The study employed demographic analysis, scale analysis, and inferential analysis. The empirical findings evidenced a positive correlation of all independent variables with dependent variables whereas no correlation was found among independent variables, and only three independent variables have a significant impact on the dependent variable of the study.

Employability of Accounting TVET Graduates: A Case of One Polytechnic College in Zimbabwe

Graduate unemployment is one of the biggest challenges that many countries in the world are faced with, more so in Zimbabwe. Given the prevailing rate of unemployment, this study sought to investigate the extent to which the TVET curricula in Accounting has provided sufficient skills to the accounting graduates to meet the expectations for employment. The study sought to deal with the problems that accounting TVET graduates face when entering the job market and the reasons why they are not getting their desired job in their chosen field of study. The study employed a qualitative approach. Data was collected from a sample of five lecturers and 55 Accounting graduates from one Polytechnic college in Zimbabwe, using interviews and a questionnaire. The study found that the main factor contributing to graduate unemployment is the deteriorating economic conditions in the country. It was also found that most of the graduates lacked sufficient skills and work experience to compete in the labor market. The graduates showed general inability to apply knowledge learnt in college to practical work situations, resulting in most graduates struggling to find suitable job placements in the country. It was further established that the graduates were ill-prepared to start their own businesses and did not have access to capital. The study recommends that TVET colleges in Zimbabwe should produce graduates with relevant skills, entrepreneurial mind set and appropriate knowledge acquired through work-based learning and internships to increase chances for employability among the graduates. Financial institutions may also assist through funding the graduates to start entrepreneurial activates in response to limited employment chances.

Employability of Accounting TVET Graduates: A Case of One Polytechnic College in Zimbabwe

Graduate unemployment is one of the biggest challenges that many countries in the world are faced with, more so in Zimbabwe. Given the prevailing rate of unemployment, this study sought to investigate the extent to which the TVET curricula in Accounting has provided sufficient skills to the accounting graduates to meet the expectations for employment. The study sought to deal with the problems that accounting TVET graduates face when entering the job market and the reasons why they are not getting their desired job in their chosen field of study. The study employed a qualitative approach. Data was collected from a sample of five lecturers and 55 Accounting graduates from one Polytechnic college in Zimbabwe, using interviews and a questionnaire. The study found that the main factor contributing to graduate unemployment is the deteriorating economic conditions in the country. It was also found that most of the graduates lacked sufficient skills and work experience to compete in the labor market. The graduates showed general inability to apply knowledge learnt in college to practical work situations, resulting in most graduates struggling to find suitable job placements in the country. It was further established that the graduates were ill-prepared to start their own businesses and did not have access to capital. The study recommends that TVET colleges in Zimbabwe should produce graduates with relevant skills, entrepreneurial mind set and appropriate knowledge acquired through work-based learning and internships to increase chances for employability among the graduates. Financial institutions may also assist through funding the graduates to start entrepreneurial activates in response to limited employment chances.

MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU

The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease.