Accounting Graduates Research Articles

Fancy Fliers: Understanding Financial Reporting Pressure

ABSTRACT Fancy Fliers uses a simple and fun activity—making paper airplanes—to create a competitive environment where students feel reporting pressure. Students engage in an interactive group learning activity that helps them appreciate the pressures under which accountants operate in a manufacturing or corporate setting and develop an understanding of what constitutes aggressive accounting. The activity facilitates a meaningful discussion of financial reporting pressure and distinctions between aggressive accounting and fraud. This activity can be used in undergraduate or graduate accounting classes and is designed as an in-class group project.

Gender-based Tracer Study of the Bachelor of Science in Accountancy for AY 2014-2015 to AY 2017-2018

The study conducted a gender-based analysis on the educational background including competencies and the employability of the Bachelor of Science in Accountancy (BSA) graduates from the College of Business, Economics and Accountancy (CBEA) of MMSU for Academic Years 2014-2015 to 2017-2018. The research employed a descriptive-quantitative design, which utilized a survey questionnaire to gather data from 65 randomly selected graduates out of a total population of 169. The data collection was facilitated through Google Forms. Descriptive statistics, specifically frequency distribution, percentages and ranks were used to analyze the data. The findings revealed that more than half of the respondents graduated as cum laude and magna cum laude and that more than half of them passed the Licensure Examination for Certified Public Accountants (LECPA). The primary motivation for pursuing the BSA degree was influenced by parents or relatives, and many graduates pursued further training and advanced studies for professional development. The respondents deemed the competencies acquired during their academic training to be highly relevant, especially in the areas of critical thinking, problem-solving, and communication skills. The study also found out that majority of the BSAcc graduates were employed, predominantly holding permanent positions as accounting staff in the private sector, especially in consulting firms with monthly gross earnings ranging from Php 25,001 to Php 35,000. Notably, many respondents were not in their first jobs, their decision of changing job is influenced by salaries and benefits. The study highlights the necessity of continuous feedback from graduates to improve the BSAcc curriculum, aligning with industry requirements. This feedback is important for developing a more relevant and effective educational program that further enhances the employability and competencies of future graduates, which ensures they meet the evolving demands of the labor market.

Formulating A Competency Framework for Accountants On Environment, Social and Governance (ESG) Standards and Finance Digitalization

Accountants are one of the most important professions nowadays because, with their education and experience, they can assist the government in building the nation. However, the recent trend shows that the demand for competent accountants is increasing due to the importance of Environment, Social, and Governance (ESG) standards, coupled with the explosion of financial technology. Unfortunately, current working accountants and recent accounting graduates are struggling to meet these international demands, as employers are finding it difficult to find competent accountants who are knowledgeable about ESG and experts in financial technology. Thus, this paper intends to discuss and propose an accounting competencies framework that meets the needs of industries, supports government aspirations to develop via technological advancement, and balances social and economic development based on ESG principles. It is expected that this competency framework related to ESG and financial technology will benefit the accounting profession and higher learning institutions by allowing them to design more industrial-relevant training and educational qualifications. This paper is significant because it ensures there is no shortage of accountants with ESG skills and knowledge, and it can support a government plan to achieve net zero by 2050.

STEM designation for accounting programs: Insights from accounting department directors

With the increasing demand for tech-savvy accounting graduates, numerous accounting programs are considering the value of obtaining STEM designation. We conduct semi-structured interviews of fourteen accounting department directors with STEM-designated graduate programs. The interviews encompass three broad themes: (1) Motivation for pursuing STEM designation and expected benefits; (2) Process for acquiring the STEM designation, including curriculum modifications and related challenges; and (3) Resources, faculty training and hiring, and outcomes of STEM designation. The interviewees submit that STEM programs are vital for attracting international students. They report other advantages, including increased program visibility, greater interest from domestic students in STEM programs, and enhanced career opportunities for students from a curriculum focused on data analytics. In addition, some interviewees report that their technology programs are the only ones gaining students. Participants further reveal that international students graduating from STEM accounting programs are securing employment with Big Four, regional, and local accounting firms. Finally, we relate the findings to change theory and discuss recommendations for university accounting programs.

Developing a STEM-designated accounting curriculum

With the increasing focus on technology in accounting education and the profession, numerous accounting programs are modifying curricula to ensure students have the necessary technical skills to succeed in their future careers. Moreover, at least 83 graduate accounting programs have obtained STEM designation to signify the technological focus of their curricula. The purpose of this study is to present information to accounting educators on the current state of affairs surrounding accounting programs and STEM, as well as offer information for obtaining STEM designation. Specifically, we offer background information on the convergence of accounting and technology, the current status of accounting as STEM, the benefits of and guidance for obtaining STEM designation, and resources for incorporating technology into the accounting curriculum. In addition, we present a table of instructional data analytics tools that lists case studies for various technologies and topics, articles detailing course design for specific technology areas, relevant papers discussing technology in the accounting profession, and textbooks and websites pertaining to data analytics instruction.

Accountant in The Eye of Accounting Graduates: Fallacy vs Reality

Common stereotypes of the accounting profession as dull, monotonous and revolved around spreadsheets are somewhat misleading. Accountants are often mistaken as profit-seekers and are socially awkward. These misconceptions may create unfavourable impression towards the profession and at the same time diminish the interest to be one particularly, by accounting graduates. They might believe these as true as it has been culturally ingrained in the society for a long time. Accounting graduates expect to be accounting practitioners once they graduated. Hence, they might create their own preconceptions of the profession based on the years spent learning and obtaining knowledge in the accounting field. Employers may insist on hiring an ideal accounting graduates as to help the business grow and expand further. Hence, this study aims to review the literature on the perception of accounting graduates on their idea and opinion about the accounting profession. At the same time, analysis of literature that look deeper at the expectation set by employers before hiring accounting graduates is also included. This study is beneficial to help accounting graduates gain insights into the reality of the profession and understand the expectation being set to be an excellent accountant in the industry.

Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors

SYNOPSIS Graduate accounting enrollments are declining, which is concerning to accounting departments and the accounting profession. However, little is known about why some accounting students seek a graduate accounting degree, whereas others do not. Our research examines senior accounting students who plan (e.g., the grad group) or do not plan (e.g., the nongrad group) to obtain a graduate accounting degree. We focus our survey around three research questions. First, we find few differences in background characteristics between the grad and nongrad groups. Second, the grad group judges the cost/benefit of obtaining a graduate accounting degree more favorably and plans to take on less incremental debt in obtaining a graduate accounting degree. Third, relative to the nongrad group, the grad group perceives a more significant increase in four key differential career beliefs from obtaining a graduate accounting degree. Accounting programs can use our results to support enrollments in graduate accounting programs. Data Availability: Data are available from the authors upon request. JEL Classifications: M40; M41.

The relationship between love of money, peer influence and personality traits on unethical behaviour of graduate accounting students

Purpose This study aims to analyse the impact of love of money, personality traits and peer influence on the ethical behaviour of graduate accounting students at the University of Ghana Business School. Design/methodology/approach This study used a quantitative research approach to sample postgraduate accounting students who completed a self-administered questionnaire on the variables of interest. Using partial least square–structural equation modelling, the hypothesized relationships were examined based on 328 appropriate responses received for the questionnaire. Findings The empirical findings suggest that peer influence and personality trait, extraversion positively and significantly influence unethical behaviour, whereas the personality traits, agreeableness and openness to experience have a negative and significant relationship with unethical behaviour. The study, however, does not find support for the hypothesized relationships between the love of money, personality traits (conscientiousness, neuroticism) and unethical behaviour. Originality/value The study contributes to the literature on unethical behaviour, highlighting how decision-making factors such as love of money, peer influence and personality traits, respectively, influence unethical behaviour explained by the self-justification concept under the social cognitive and moral reasoning theory. This could aid these potential managers in seeking higher reviews on ethical dilemmas. It could also aid the professional body and academics in Ghana particularly to intensify ethical education for students of the profession.

Mock board examination results as predictors in the Licensure Examination for Certified Public Accountants

This study was conducted to determine whether the mock board examination performance can predict a candidate’s performance in the Licensure Examination for Certified Public Accountants (LECPA). It covered the Bachelor of Science in Accountancy (BSA) graduates from a higher education institution in Pagadian City, Zamboanga del Sur, Philippines, who took the mock board examination and were first-time LECPA takers from the October 2022 to May 2023 batches. Participants were directly included in the study. A simple linear regression analysis was utilized to determine whether a candidate’s performance on the mock board could predict their LECPA performance. The model summary revealed a value of .474, which is below .5. Therefore, the study concluded that the mock board examination can predict overall LECPA performance. This result implied that higher scores on the mock board examination correlate with a higher probability of passing the LECPA. Based on these findings, the learning institution should regularly improve the mock board examinations. Suggestions include aligning the difficulty level of the mock board with the LECPA and having the assessment conducted by a Certified Public Accountant (CPA) examiner other than the mock board lecturer.

A Correlational Study of Student Factors and Performance in CPA Board Examination: a case in JRMSU

This paper proposes to identify the necessary interventions to enhance graduates’ performance in the Certified Public Accountant Licensure Examination. It aimed to examine the relationship between identified student factors and the inconsistency in graduates' performance in the CPA board exams from 2016 to 2019. The study is based on Walberg's theory of academic achievement, which asserts that the psychological characteristics of students and their immediate environments affect educational outcomes. A descriptive research design was utilized, surveying 28 Bachelor of Science in Accountancy graduates who took the CPA board exam using a standardized checklist. Qualitative data, serving as secondary data, were analyzed through documentary analysis. Additionally, in-depth structured interviews were conducted to support the quantitative data. Results indicated that among student-related factors, only study habits significantly impacted graduates' performance in the CPA board exam. Other factors, such as academic performance, aspiration, and attitude towards accounting, were found to be insignificant. The study advocates for time management, comprehensive self-management, development of analytical skills, and maintaining a consistent desire to pass the CPA board exam and become an accountant. Future research is also recommended.

The Contribution of Basic Accounting Qualification in Producing Job-Ready Workforce

The quality of contemporary accounting graduates has often been touted as failing to meet the requirements of the dynamically changing accountancy profession. In particular, the ability of accountancy programs to produce competent accounting graduates has been highly debated by researchers and academicians over the past decade. This paper aims to expand the extant literature on accounting education by evaluating the degree of the contemporary relevance of the Certified Accounting Technician (CAT) program’s syllabus structure in producing job-ready accounting graduates, as well as analyzing the credibility of the CAT program through the lens of various stakeholders, within the Malaysian context. The relatively static nature of the CAT program’s syllabus structure over the past six years lent itself as the motive for undertaking this study. The data samples of the study comprise CAT students, graduates, lecturers, industry practitioners, and the Malaysian chapter of the Association of Chartered Certified Accountants (ACCA). Results from the study indicate that CAT students are technically adept but lack practical proficiency, and that there is scope to improve the credibility of the CAT program among Malaysian accounting employers. Keywords: CAT, job-ready, accounting graduates

Accounting Knowledge, Job Market Considerations, Accounting Students' Career Interest in Public Accounting Field: Financial Rewards as A Moderating Variable

This research examines accounting knowledge, job market considerations, and accounting students' career interest in public accounting, with financial rewards as the moderating variable. The primary data was collected using questionnaires spread through Google Forms. The data is measured by using the Likert Scale. The research population consists of Bachelor of Accounting students from throughout Indonesia. Using purposive sampling, this research obtained 91 respondents as the sample. The regression method is used as the data analysis method, and SPSS 23 software is used. The research results indicate that accounting knowledge and job market considerations significantly positively influence accounting students' career interests as public accountants. Financial rewards weaken accounting knowledge on accounting students' career interest in public accounting. Meanwhile, financial rewards strengthen the positive and significant effect of job market considerations on accounting students' career interest in the public accounting field. This research suggests that universities with a prominent role in preparing high-quality accounting graduates are more responsive to changes in the world of work, so it is necessary to improve the quality of the curriculum. In addition, this research is also expected to be a reference for public accounting firms, as financial reward no longer becomes the first consideration for accounting students when choosing a career. Accounting firms must consider other factors when they recruit new employees, such as work-life balance and flexible hours.

Success Stories of Non-ABM Accountancy Graduates

The study aimed to explore the experiences and journeys of non-ABM students who pursued a Bachelor of Science in Accountancy program and eventually became successful Certified Public Accountants (CPAs). Following Polkinghorne's (1998) Narrative Mode of Analysis, a qualitative narrative inquiry approach was employed. Three participants were purposively selected based on the criteria of being non-ABM senior high school graduates, having completed a BS Accountancy program, and currently holding a CPA license. Data were collected through in-depth, semi-structured face-to-face and phone interviews. The interviews explored the participants' motivations for choosing the accountancy program, their college experiences, challenges faced, preparations for the CPA licensure examination, and insights gained throughout their journeys. The study revealed that while the participants initially struggled due to a lack of background knowledge in accounting, they eventually adapted and succeeded through determination, hard work, and perseverance. The findings highlight the importance of passion, commitment, and proper guidance in achieving academic and professional goals, even when facing challenges stemming from misalignment between pre-university education and chosen career paths.

Success Stories of Non-ABM Accountancy Graduates

The study aimed to explore the experiences and journeys of non-ABM students who pursued a Bachelor of Science in Accountancy program and eventually became successful Certified Public Accountants (CPAs). Following Polkinghorne's (1998) Narrative Mode of Analysis, a qualitative narrative inquiry approach was employed. Three participants were purposively selected based on the criteria of being non-ABM senior high school graduates, having completed a BS Accountancy program, and currently holding a CPA license. Data were collected through in-depth, semi-structured face-to-face and phone interviews. The interviews explored the participants' motivations for choosing the accountancy program, their college experiences, challenges faced, preparations for the CPA licensure examination, and insights gained throughout their journeys. The study revealed that while the participants initially struggled due to a lack of background knowledge in accounting, they eventually adapted and succeeded through determination, hard work, and perseverance. The findings highlight the importance of passion, commitment, and proper guidance in achieving academic and professional goals, even when facing challenges stemming from misalignment between pre-university education and chosen career paths.

Rethinking accounting education for a sustainable future: charting a course for sustainable development goals 2030

PurposeThis paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.Design/methodology/approachThe online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.FindingsThe graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.Practical implicationsThe implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.Originality/valueThe importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

Tracer Study of Bachelor of Science in Accountancy Graduates

The study primarily aims to trace the employability of the Bachelor of Science in Accountancy graduates. It focuses on determining their educational background, post-graduation activities, and employment. Moreover, the study is structured to assess the importance of undergraduate programs in fostering the skills development of graduates and the applicability of the curriculum's courses to their subsequent employment. A tracer study, elucidating graduates' educational and career paths, is a vital instrument in comprehending the outcomes of academic pursuits. Employing stratified sampling techniques, strata were derived from graduates spanning the years 2018 to 2022, ensuring comprehensive representation. In scrutinizing educational backgrounds, a notable 50.6% lacked specific certifications, with the Civil Service Examination emerging as the predominant certification at 28.1%. Influential factors in course selection were diverse, with parental influence (16.0%) and the allure of immediate employment (14.5%) exerting substantial impacts. A 14.6% of respondents in the professional training category chose the designation "Bookkeeping," indicating a substantial interest in acquiring skills related to bookkeeping. The study exposed a significant 68.4% of graduates currently employed, emphasizing the consequential impact of skill mismatches on job satisfaction. Notably, 67.8% of employment remained local, indicating a balanced representation of domestic and international work opportunities. The institutional contribution to graduates' personal growth was evident, as values like environmental responsibility and service to humanity strongly influenced professional behavior. In conclusion, this tracer study, methodically executed through stratified sampling, provides nuanced insights into graduates' educational and professional trajectories, underscoring the multifaceted influences shaping their career choices and emphasizing the integral role of education in fostering ethical and successful professionals.

Employability of accountancy graduates of a Philippine public university

<span lang="EN-US">The Isabela State University aims to develop graduates equipped with skills and competence required by the industry. The graduate tracer research helps assess graduates’ employability and establish the elements that serve as a framework for enhancing students’ services and instruction. The snowball sampling was adopted and a modified questionnaire was sent via social media to Bachelor of Science in Accountancy (BSA) graduates between 2007 to 2019. There were 111 questionnaires fully accomplished received from the graduates. The results of the study show that the most significant factors contributing to employability were their educational qualifications and professional examinations. All the respondents are employed, but they found the BSA curriculum wanting in providing students with the opportunity to develop accounting skills and better prepare themselves for professional examinations. As such, the graduates recommend extending the BSA curriculum to 5 years; the on-the-job-training (OJT) program with accounting firms, and adding the required course audit. Further, to increase the graduates’ employability, the university shall provide students with the opportunity to experience the use of accounting software in actual business operations.</span>

Validasi Kuesioner Accountant Career Adaptability Skills Pada Mahasiswa Politeknik

According to students enrolled in accounting study programs, the purpose of this study is to map the skills of an accounting graduate, particularly from vocational school. The purpose of this competence mapping is to help vocational education institutions (PTPV) determine which key competencies students need to possess to be prepared for a career in the workforce. Students in vocational colleges in East Kalimantan are the subjects of this study to gather their opinions on the essential skills of accountants. The core competencies are derived from the International Federation of Accountants (IFAC) lists five professional skills: intellectual, technical & functional, organizational & management, interpersonal & communication. Confirmatory Factor Analysis (CFA) is used in data analysis using SPSS AMOS 26 software. The five dimensions- that comprise 31 question items can be used to career adaptability skills for accountants. The findings of this study can be utilized to develop a career adaptability skills questionnaire for accountants that can be used by both the workplace and vocational education.

Impact of Fintech Revolution on Accounting Profession and Future Accounting Graduates

Impact of Fintech Revolution on Accounting Profession and Future Accounting Graduates

Employment of accounting professionals: A descriptive analysis for Chile

Purpose: The objective is to descriptively analyze the employment of accounting professionals from a university in Chile, contrasting their situation with the national average.Methodology: The analysis employed frequency distribution tables, contingency tables, Chi-square tests, and correlation coefficients. Data were obtained from a survey administered to 184 accounting graduates between 2012 and 2021 from a university in Chile.Results: The findings indicate that employability is higher among graduates from the studied university; however, their gross income is lower compared to the national average.Implications: The results are useful for improving aspects of the curriculum to better align with current and future labor market trends for accounting professionals. Additionally, it calls for an exploration of the determinants that explain the employment situation, with the aim of identifying potential areas for professional development.Value: Although there are existing studies on the employability of accounting professionals, this work contrasts a local reality with the national average to identify differences that can be translated into curricular improvements and public employment policy to balance labor market conditions.