Educational institutions play a pivotal role in providing the market with well-educated and skilled employees with core professional competencies, particularly in accounting. Although previous studies have extensively discussed accounting students' demographic factors in developed countries. However, these demographics have received only minor…

The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine)…

Public sector accounting education (PSAE) has recently attracted increasing attention from both scholars and practitioners. Nonetheless, there is still an education/practice gap that undermines public servants' ability to face the complexity of the current working environment. This paper reviews and critiques the PSAE literature, identifies the…

The purpose of this qualitative document review study is to investigate the potential gaps between which skills and competencies students are learning in associate degree accounting programs at community colleges in the Minnesota State College system and what employers are seeking in entry-level accounting position applicants in Minnesota. For the…

This study explores whether soft skills can be developed through students' participation in collaborative learning projects in entry level accounting courses without sacrificing time allotted to the coverage of technical content. Results indicate that after emphasizing technical competencies throughout the semester, capstone group projects…

A critical limiting factor for adaptive teaching is the availability of diagnostic tools that allow reliable and valid assessments of students' domain-specific skills in a way that produces detailed information for planning subsequent instructional strategies. The present study demonstrates how Cognitive Diagnosis Models (CDM) can deliver…

Purpose: The purpose of this study is to ascertain which competences are seen by employers as important for accounting students in an emerging economy, to triangulate this list with the experiences of working students and compare with those work competencies acquired during the period of study. Design/methodology/approach: This study employs a…

The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum…

Purpose: Globally, serious doubts are now expressed about the quality of accounting education, and employers are concerned about the lack of employability among graduates. There is a lack of a validated tool to measure employability in the Saudi Arabia context. Such a tool is required to assess the level of employability so that required…

While the quality and nature of a PhD students' relationship with their supervisors is widely regarded as pivotal for successfully completing their studies, the increasing use of multiple supervisors may challenge this relationship. This is the first study to use interviews with students and supervisors to explore students' motivation in such…

Purpose: Given the implementation of a new Certified Public Accountant (CPA) licensure exam and the CPA Evolution Model Curriculum, accounting educators must integrate more advanced skills in their coursework. We illustrate how a commonly-used project in accounting classes, which teaches technical accounting content, can address skills and…

Digital creativity, the use of digital tools and technologies to explore creative ideas and new ways of displaying your ideas, research or work, is emerging as an important competency for graduates across many disciplines. The development of digital creativity competency in domains traditionally perceived as being less creative, including the…

Accounting graduates progress to hold a variety of roles in society, often comprising positions of leadership. Yet studies continue to show that accounting graduates are underdeveloped in several competencies affiliated with leadership. These competencies are well-aligned with Responsible Leadership (RL) theory, and expectations of accounting…

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…

The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-campus learning to online learning. Some universities could only provide emergency online learning since they were not ready to conduct proper online learning. This switching may decrease the students' engagement with learning and impact their perceived…