Accounting Graduates Research Articles

COVID 19 Pushes Us to New Normal and 4th Industrial Revolution: How Much Prepared Are the Bangladeshi Accounting Graduates?

COVID 19 Pushes Us to New Normal and 4th Industrial Revolution: How Much Prepared Are the Bangladeshi Accounting Graduates?

Identifying Financial and Non-Financial Metrics Affecting Companies' Sustainability Performance: A Thematic Analysis Approach

Objective: The aim of this research is to identify financial and non-financial metrics that affect companies' sustainability performance, which can be utilized to develop current financial reporting in order to provide comprehensive information on companies' performance to assist in better decision-making. Method: The present study was conducted using the thematic analysis method and MAXQDA 2020 software. The research population consisted of experts (university faculty members, students, and doctoral graduates in finance, economics, accounting, and management), selected through snowball sampling. Data were collected through semi-structured interviews with experts until theoretical saturation was achieved. In this study, theoretical saturation was confirmed after conducting 26 interviews. Findings: In these interviews, experts suggested various financial and non-financial metrics in economic, social, and environmental dimensions for measuring and reporting companies' sustainability performance. Economic metrics include sales growth, research and development, liquidity growth, financial leverage, company growth opportunities, industry competition, intangible assets, gross domestic product, company age, financial incentives, CEO duality, stock liquidity, board independence, corporate governance, ownership structure, company size, return on equity, economic value added, earnings per share, and return on assets. Social metrics include ethical conduct, job security for employees, and corporate social responsibility, while environmental metrics mentioned by most experts include waste and effluent management and clean (green) production. Conclusion: It can be concluded that considering globalization and attention to social and environmental issues and responsibilities alongside corporate profitability goals, and the necessity of considering stakeholders' interests in the new corporate governance doctrine, reporting on companies' sustainability performance is not only a need but a necessity for companies in the global competitive arena and as a strategic advantage.

Employers' Needs of Accounting Graduates Skills in the Saudi Labor Market: Analytical Study

Employers' Needs of Accounting Graduates Skills in the Saudi Labor Market: Analytical Study

Determinants of Charter Accountant Certified Accounting Students (Empirical Study on Accounting Major Students in Bali Province)

Certified accountants are needed worldwide to improve the economy and the quality of information in the financial sector. Charter accountant (CA) certification for graduate accounting students can create professional accountants and have global competitiveness. This study aims to examine the determinants of student interest in accounting majors to become certified charter accountants (CA). The research was conducted on university students majoring in accounting in the province of Bali. Determinants of interest were tested through the approach of the theory of planned behavior, knowledge and personality type. The data was obtained by survey method by distributing questionnaires to 235 respondents. The analysis technique uses partial least squares. The results of the analysis show that the determinants of the interest of accounting students to become certified accountants are attitudes, subjective norms, perceived behavioral control and personality type. Beliefs related to the assessment of a behavior, namely attitudes towards behavior. Expectations and encouragement from people around him are called subjective norms. Perceived behavioral control, namely self-perception, is easy to obtain CA certification. Personality type is the way individuals react and interact with the environment or other individuals. Knowledge has no effect on students' interest in being certified CA. This finding has implications for the Indonesian Institute of Accountants and other policy makers in their efforts to develop strategies to motivate Charter Accountants certified students. Expectations and encouragement from the people around him are called subjective norms. Control of perceived behavior, namely self-perception, is easy to obtain CA certification. Personality type is the way individuals react and interact with the environment or other individuals. Knowledge has no effect on students' interest in being certified CA. This finding has implications for the Indonesian Institute of Accountants and other policy makers in their efforts to develop strategies to motivate Charter Accountants certified students. Expectations and encouragement from people around him are called subjective norms. Perceived behavioral control, namely self-perception, is easy to obtain CA certification. Personality type is the way individuals react and interact with the environment or other individuals. Knowledge has no effect on students' interest in being certified CA. This finding has implications for the Indonesian Institute of Accountants and other policy makers in their efforts to develop strategies to motivate Charter Accountants certified students.

EMPLOYABILITY OF BS ACCOUNTANCY OF JOSE RIZAL MEMORIAL STATE UNIVERSITY

In a globalized, high-tech world with a competitive employment market, employability skills have grown in importance. Assessment of the graduates’ employability skills has come to need in order to strategically align curriculum with the industry’s demands. This study examined the employability of BS Accountancy graduates of Jose Rizal Memorial State University, Main Campus, Dapitan City. It used descriptive method of research utilizing questionnaire as the principal tool of gathering data. It revealed that most of the Accountancy graduates rated above average in all three skills: fundamental, personal management, and teamwork skills. Further, it was found out that there is no significant difference on the level of employability skills when analyzed according to sex, job position, industry/sector, length of service, and employment status. However, a significant difference was revealed on the personal management skills of BS Accountancy graduates when analyzed according to age. The Accountancy Department should keep abreast with the updates on related standards and provide hands-on training or extensive internship program to widen the skills development of the Accountancy students and adapt to technological advancement in the field of work. Future research is encouraged on this matter on the point of view of the employers in public, private, government, and academe sector.

Revolutionising the Accounting Curriculum in Higher Education: A vision of the future

Experiences of teaching since Covid first led to campuses closing worldwide inMarch 2020 highlighted problems in how accounting is taught and assessed.Those problems threaten the integrity of the education process and the qualityof future accounting graduates. This paper considers the pressures these factorsplace on accounting faculty and proposes measures to adopt to address them.It also addresses the recognised problem that accounting programmes do notproduce graduates appropriately equipped for a career as accountants, especiallynow that technology is causing the nature of entry-level positions, and soalso those above them, to change. In response, it proposes how accountingprogrammes may be redesigned to produce graduates equipped to both meet thedemands of employers and develop careers that respond to the rapidly changingrole of accountants. In doing so, it proposes major changes to how accounting istaught in universities, to its assessment, its curriculum, to faculty recruitmentand training and, where relevant, to accreditation of accounting programmes byprofessional accountancy bodies.

Employment by Industry of Accounting Graduates: China as an Example

As the number of highly-skilled individuals in China continues to rise, their employment problems will become increasingly visible. This article begins with the variety of work options for accounting majors, evaluates the employment industry for accounting majors, and emphasizes the requirement for accounting majors to obtain a certification. Finally, this research provides advice for accounting graduates looking for jobs.

The Effect of Locus Of Control, Self Efficacy, and E-Learning Effectiveness on Accounting Understanding

The purpose of this study was to determine the effect of locus of control, self-efficacy, and effectiveness of e-learning on accounting understanding, with the background of the importance of the role of universities in producing competent graduates in accounting. With the Covid-19 pandemic, the learning process has changed, namely by learning through online media compared to face-to-face learning. The research population is students who graduated from the 7th semester in the accounting department at Pamulang University. The sample contains 100 data using the Slovin formula with an error margin of 10%. Data was collected through the distribution of google form questionnaires and analyzed using the combination concurrent embedded method. This research can be a reference for the academic community and also the government to produce policies and provide online-based learning services so as to produce reliable and competent graduates in the accounting field. The results show that locus of control has a significant effect on understanding Accounting, Self Efficacy, has a significant effect on accounting understanding, while the effectiveness of E-Learning has no significant effect on accounting understanding

Accounting Master's Programs in the United States

The U.S. accounting graduate education has evolved considerably over the last few years and offers a plethora of accounting master’s programs. The Department of Accountancy at the Gies College of Business at the University of Illinois has a rich tradition of excellence in graduate accounting education, awarding its first master’s degree in 1922, and remaining at the forefront of accounting education ever since. Gies is a top-three business school for graduate accounting, and the accounting faculty is #1 in the BYU accounting research ranking. It is one of the largest suppliers of leaders of the accounting profession and among its graduates are legions of CFOs, accounting firm partners, and entrepreneurs. Graduates of Gies accounting programs have tremendously successful careers, and the STEM designation provides international students an opportunity to work in the U.S. for 36 months after graduation, and a competitive advantage.
 As the academic director of the MSA program at Gies, and faculty members with many years of experience in the graduate accounting field, we are in a unique position to share our knowledge and observations with you. Our goal is to guide you through the process of assessing US accounting master's programs, explain the general admission requirements, and provide tips for a successful application. We conclude the editorial with an example of graduate accounting programs offered by the Gies College of Business at the University of Illinois.

Wage arbitrage through skilled emigration: Evidence from the Pacific Islands

AbstractSkilled workers in poor countries earn wages a fraction of that of their counterparts in rich nations. Here, we estimate the opportunities for wage arbitrage from emigration of workers from the Pacific Islands into Australia and New Zealand. Our calculations, based on wages earned by graduate accountants, computer science graduates and cooks with Certificate III qualifications, reveal wage premiums of a factor of up to 10 from emigration. Likewise, the cost of training to Australian standards within the Pacific Islands is as little as a third of that in Australia meaning that the total factor of economic arbitrage is 30.

I.T. Skills Accountants: A Study on Job Ads

Purpose—This study aims to identify the IT skills required for accounting staff, managers, and supervisor positions in the labour market and assist prospective accounting graduates in building the necessary skills to obtain the desired career. Design/methodology/approach—This study utilized the content analysis method to analyze 543 job advertisements from the Job Street website. The data was then tested using the Kruskal-Wallis test to determine the differences in the skill requirements between positions. Findings — The skills most in demand across all positions are those associated with Microsoft Office and accounting software. The difference in needs at staff, supervisor, and manager positions was confirmed. Practical implications — This study informs prospective accounting graduates about the labour market’s skill requirements. It is expected to raise graduates’ awareness and understanding, allowing them to prepare the skills required for the expected jobs. Originality/value—This study contributes to the previous literature by identifying the intensity of the need for information technology skills in the current digital era through the percentage of needs. Framed in the signalling theory, the content analysis of the paper presents a comparison of skills required among different positions (staff, supervisor, manager). Keywords — accountant; content analysis; IT skills; job advertisement; data analytic; accounting software Paper type — empirical paper

The Impact of Industry 4.0 Towards Accounting Profession and Graduate’s Career Readiness: A Review of Literature

Industry 4.0 creates a turning point to the businesses and professions across industries. A transformational change is set to take place in almost aspects in the businesses and professions. Accounting profession is not excluded and are not immune to the technological disruption caused by the recent industrial revolution. The adoption of smart technologies under the realm of Industry 4.0 are affecting the normal way of work performed by accountants. Hence a revision to the current roles of accountants is needed to accommodate the change in traditional practices, processes and methods of performing work in accounting field. This study aims to review the literature on the impact of Industry 4.0 towards the accounting profession and graduate readiness for Industry 4.0 employment and subsequently update the skills requirement of future accounting graduates. Skills mismatch and the skills relevant for long-term career fulfilment are among issues discussed in prior studies. The literature analysis allows the identification of appropriate solutions for higher education institutions to overcome these issues. The study is beneficial for higher academic institutions as they assimilate Industry 4.0 in their agenda to be able to produce graduates that are ready and competent for the industry.

Employability of accounting graduates: analysis of skills sets

This study assessed the extent universities had equipped accounting graduates with employable skills. It employed descriptive cross-sectional survey with a random sample of 435 employees and accounting graduates. Separate questionnaires were administered first to the employees in soliciting essential skills needed in the accounting profession, and then to the accounting graduates in measuring the development of these skills in them. Data were analyzed with descriptive and inferential statistics. The findings showed that accounting graduates had developed two-thirds of the 18 skills employees considered essential to the accounting profession. IT skills, constituting remaining one-third of the essential skills, were not fully developed. Also, graduates' technical competence development was found to be influenced by the type of institution attended. It was recommended that universities should modify their accounting curriculum to reflect the teaching of IT skills, as potential employers of accounting graduates consider entrenching IT skills in recruits’ orientation and development programs.

Student Perceptions of the Learning Effectiveness of Printed Versus Digital Textbooks in College Accounting Classes

Previous studies queried the use of e-texts with regard to creating stress and understanding. This study adds to the literature as it investigates college student perceptions of the usefulness of e-texts versus printed texts in learning accounting. Undergraduate and graduate accounting students in online, hybrid, and face-to-face courses with access to e-texts, in-print text purchases, and in-print text rentals at two postsecondary institutions in North Texas answered questions about whether using e-texts or printed texts better aided them in learning accounting. Results indicate that a vast majority of those surveyed report better learning with the use of a purchased, printed text.

Dünyanın Önde Gelen Üniversitelerinde Muhasebe Eğitiminin İncelenmesi Ve Türkiye Üniversiteleri İle Karşılaştırılması

The main purpose of the present research is to examine the undergraduate and graduate accounting education courses given in the business administration programs at the top 100 universities in the world ranking published by Quacquarelli Symonds (QS) in terms of variables, including the course contents and course categories, and compare the education at these universities with the accounting education at Turkish universities. This comparison was made between the best universities in the world and the oldest universities, the best universities, foundation universities, and newly established universities in Turkey. Ten universities were selected for each university group determined in Turkey.The facts that the origins of the world’s best universities date back to very old times and that these universities are located in developed countries and curricula are practice-oriented are among the remarkable results of our study.

Pemilihan Karier Akuntan Publik: Determinasi Faktor Internal Dan Eksternal Saat New Normal Pada Lulusan S1 Akuntansi Di Indonesia

Indonesia Business Sector is still experiencing a shortage in terms of the number of public accountants. The need for this number of public accounting professions is an opportunity for S1 graduates to pursue career become a public accountant The need for this number of public accounting professions is certainly an opportunity for undergraduate accounting graduates to work as professional public accountants. However, to become a profession, you must pass the basic level exam, professional level exam and audit experience assessment The research aims to determine the influencing factors S1 graduates in Indonesia to be a public accountant. This research method is quantitative by using multiple regression analysis.. The results showed that the variables of Public Accountant Perception, Knowledge of Accounting Science, Market Considerations showed a significant impact on Career Interest of undergraduate accounting graduates to pursue carrer become a public accountant while Financial Rewards (Financial Rewards) have no significant effect . Suggestions for this research is to add respondents who fill out research questionnaires or undergraduate accounting graduates to be used as research samples. The distribution of questionnaires was also carried out not only in Java, but also on the island of Sumatra and also the island of Kalimantan which will become the capital of the archipelago in the future, so this research can analyze whether interest in a career as a professional Public Accountant is also owned by prospective accounting graduates outside Java.

COVID-19 and emergency online and distance accounting courses: a student perspective of engagement and satisfaction

ABSTRACT Many face-to-face accounting classes were canceled in response to the COVID-19 pandemic and were subsequently delivered exclusively in an online and distance learning format. This paper investigates the impact of this migration on accounting students’ engagement and satisfaction in the early stages of the pandemic. A survey was administered to all the students registered in the undergraduate and graduate accounting programs of a large state-funded university in Canada. The study finds that the variables stress/anxiety, social interactions, instructor strategy, technological accessibility and delivery mode flexibility are related to accounting student engagement, while social interactions, instructor strategy, and engagement affect satisfaction. Using factors previously studied in non-pandemic settings, the study shows what drives the extent of accounting students’ engagement and satisfaction during a health emergency. Practical implications include the importance of providing emotional/psychological support to anxious/stressed students, fostering frequent and easy interactions with instructors, and offering added flexibility through asynchronous instruction.

The impact and trend in graduate accounting education in Brazil

The impact and trend in graduate accounting education in Brazil

Do Brazilian researchers in graduate accounting programs publish in English? An exploratory study

ABSTRACT Publishing in academic journals leads to recognition among peers and contributes to northern scientific knowledge. Brazilian universities have encouraged the internationalization of scientific production in English. The English language has come to be considered the lingua of science and increasingly by the Accounting area. This study aims to is to provide English publications overview made by Brazilian Accounting researchers. We collected the papers published in English through the Lattes curricula of 489 accredited professors in the 36 Graduate Programs in Accounting Sciences over a 21-year period. Results show that the publishing of papers in English has increased over the years. However, the focus of these publications has been broad, diversified and of low impact. Typically, there has been a lack of papers by Brazilian researchers in top journals and/or journals which are specifically dedicated to the Accounting area.

Responding to crises: rewilding accounting education for the Anthropocene

PurposeResponding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding accounting education, informed by posthumanist and ecofeminist thought, this paper aims to develop an accounting pedagogy that shapes greater ecocentric narratives. Accounting educators can contribute to addressing crises by evolving new pedagogies that radically transform the education of future accounting professionals.Design/methodology/approachThe authors take a critical stance in analysing the human-centred accounting education model. They explore how this model can be reimagined through rewilding accounting education, resulting in learning interventions that foster an understanding of intrinsic value, complexity of systems and collective disposition with all species and the natural world.FindingsRewilding learning interventions embed an ecocentric approach in accounting curricula design to extend beyond a human focus. Rewilding learning interventions practically explored with application to accounting include learning with and from nature, Indigenous knowledge perspectives, play as a common language and empathy as a dialogical bridge.Social implicationsThe authors present an accounting pedagogy that fosters among accounting students and educators a relational orientation and ecological consciousness that encompasses compassion and openness to others, including non-human species and nature. This will ensure that accounting graduates are better prepared for addressing future crises that stem from our disconnect with nature.Originality/valueThis paper adds to limited research investigating accounting and the Anthropocene. Investigations into the Anthropocene’s human-centred discourse in accounting education are vital to respond adequately to crises. This paper extends social and environmental accounting education literature to encompass less anthropocentric discourse and greater relational learning.