EXPECTATIONS FROM ACCOUNTING SKILLS AND EDUCATION: A RESEARCH ON UNDERGRADUATE STUDENTS

Abstract

In today's world, dynamics such as digitization, automation, and globalization are causing certain changes in the accounting profession. This change makes it necessary for the information acquired during the accounting education process to be transformed into professional skills. However, there is debate about the extent to which the information acquired during the education process meets the needs of the business world. The aim of this study is to determine how potential accounting career students (undergraduate students) perceive the expectation-performance gap related to accounting skills (technical, data processing, intellectual, social and communication, other professional skills) and education. The data for the study were collected through a survey conducted with prospective accounting students studying in Burdur and Isparta. The analysis revealed that the skill perceptions of potential accounting students vary depending on demographic factors, and the importance of technical development stands out prominently. This study contributes to the field of accounting education by offering suggestions on skill areas that should be emphasized more in accounting education.

Keywords

• Accounting Education
• Professional Skills
• Technological Developments.

MUHASEBE BECERİ VE EĞİTİMİNDEN BEKLENTİLER: LİSANS ÖĞRENCİLERİ ÜZERİNE BİR ARAŞTIRMA

Abstract

Günümüz dünyasında dijitalleşme, otomasyon ve küreselleşme gibi dinamikler muhasebe mesleğinde birtakım değişimlere neden olmaktadır. Bu değişim, muhasebe eğitimi sürecinde alınan bilgilerin mesleki becerilere dönüşmesini zorunlu kılmaktadır. Ancak, eğitim sürecinde edinilen bilgilerin iş dünyasının ihtiyaçlarının ne kadarını karşıladığı tartışılmaktadır. Bu çalışmanın amacı, muhasebe beceri (teknik, veri işleme, entelektüellik, sosyal ve iletişim, diğer mesleki beceriler) ve eğitimi ile ilgili beklenti-performans farkını potansiyel muhasebe meslek adayı öğrencilerin (lisans öğrencileri) nasıl algıladıklarını saptamaktır. Çalışmanın verileri Burdur ve Isparta illerinde eğitim gören aday muhasebe meslek mensubu öğrencilerinden anket yoluyla toplanmıştır. Yapılan analiz sonucunda, potansiyel muhasebe meslek adayı öğrencilerin beceri algıları demografik faktörlere bağlı olarak değişmekte ve teknik gelişiminin önemi belirgin bir şekilde öne çıkmaktadır. Bu çalışma, muhasebe eğitiminde daha fazla vurgulanması gereken beceri alanları hakkında önerilerde bulunarak muhasebe eğitimi alanına katkıda bulunmaktadır.

Keywords

• Muhasebe Eğitimi
• Mesleki Beceriler
• Teknolojik Gelişmeler

References

1. Abu Asabeh, S., Alzboon, R., Alkhalaileh, R., Alshurafat, H. ve Al Amosh, H. (2023). Soft skills and knowledge required for a professional accountant: Evidence from Jordan. Cogent Education, 10(2), 2254157.
2. Ahmed, F., Fattani, M. T., Ali, S. R. ve Enam, R. N. (2022). Strengthening the bridge between academic and the industry through the academia-industry collaboration plan design model. Frontiers in Psychology, 13, 875-940. https://doi:10.3389/fpsyg.2022.875940
3. Altrawneh, G. (2016). An empirical evaluation of accounting graduates’ employability skills from Jordanian employers’ perspective. International Business Research, 9(1), 55–65.
4. Apostolou, B., Dorminey, J. W. ve Hassell, J. M. (2022). Accounting education literature review. Journal of Accounting Education, 59, 100781. https://doi.org/10.1016/j.jaccedu.2022.100781
5. Asonitou, S. ve Hassall, T. (2019). Which skills and competences to develop in accountants in a country in crisis? International Journal of Management in Education, 17(3), 100308. https://doi.org/10.5539/ibr.v9n1p55
6. Banasik, E. ve Jubb, C. (2021). Are accounting programs future-ready? Employability skills. Australian Accounting Review, 31(3), 256–267. https://doi.org/10.1111/auar.12337
7. Barac, K. ve Du Plessis, L. (2019). Teaching pervasive skills to south African accounting students. Southern African Business Review, 18, 53–79.
8. Bennett, N., Dunne, E. ve Carré, C. (1999). Patterns of core and generic skill provision in higher education. Higher Education, 37(1), 71–93.

9. Bowles, M., Ghosh, S. ve Thomas, L. (2020). Future-proofing accounting professionals: Ensuring graduate employability and future readiness. Journal of Teaching and Learning for Graduate Employability, 11(1), 1–21. https://ojs.deakin.edu.au/index.php/jtlge/
10. Brink, W. D. ve Stoel, M. D. (2019). Analytics knowledge, skills, and abilities for accounting graduates, Calderon, T.G. (Ed.). Advances in Accounting Education, 22, 23-43. https://doi.org/10.1108/S1085-462220190000022002
11. Brynjolfsson, E. ve Mcafee, A. (2017). Artificial intelligence, for real. Harvard Business Review, 1, 1-31.
12. Chandler, N. (2024). Shifting work competencies in an emerging economy: a comparison of accounting students’ perceptions of demand and supply. Higher Education, Skills and Work-Based Learning, 15, 1–15. https://doi.org/10.1108/HESWBL-08-2023-0213
13. Daff, L. (2021). Employers’ perspectives of accounting graduates and their world of work: Software use and ICT competencies. Accounting Education, 30(5), 495-524.
14. Das, P. K. (2021). Impact of artificial intelligence on accounting. Sumerianz Journal of Economics and Finance, 4(1), 17-24. https://doi.org/10.47752/sjef.41.17.24
15. Davidson, R. A. ve Baldwin, B. A. (2005). Cognitive skills objective in intermediate accounting textbooks: Evidence from end-of-chapter materials. Journal of Accounting Education, 23(2), 79–95. https://doi.org/10.1016/j.jaccedu.2005.05.001
16. de Mendonça Neto, O. R., Cardoso, R. L., Riccio, E. L. ve Sakata, M. C. G. (2008). A contabilidade a serviço do Nazismo: uma análise da utilizaçao da contabilidade como instrumento de exercicio de poder. Revista de Contabilidade da UFBA, 2(2), 4-14.
17. Dixon, J., Belnap, C., Albrecht, C. ve Lee, K. (2010). The importance of soft skills. Corporate Finance Review, 14(6), 35–38.
18. Elo, T., Patari S., Siögren H. ve Mattö M. (2023). Transformation of skills in the accounting field: the expectation-performance gap perceived by accounting students. Accounting Education, 33(3), 237-273. https://doi.org/10.1080/09639284.2023.2191289
19. Forbes (2017). How AI is shaping the accounting industry. www.forbes.com/sites/forbestechcouncil/2017/07/20/how-ai-is-reshaping-the adresinden 15 Ocak 2025 tarihinde alınmıştır.
20. Ghani, E. K., Rappa, R. ve Gunardi, A. (2018). Employers’ perceived accounting graduates’soft skills. Academy of Accounting and Financial Studies Journal, 22(5), 1–11.
21. Goh, C., Pan, P., Sun, S., Lee, B. ve Yong, M. (2019). Charting the Future of Accountancy with AI. CPA Australia, Melbourne.
22. Herbert, I. P., Rothwell, A. T., Glover, J. L. ve Lambert, S. A. (2021). Does the changing world of professional work need a new approach to accounting education? Accounting Education, 30(2), 188-212. https://doi.org/10.1080/09639284.2020.1827446
23. Jackling, B. ve De Lange, P. (2009). Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education, 18(4/5), 369-385. https://doi.org/10.1080/09639280902719341
24. Jackson, D. (2013). Business graduate employability–Where are we going wrong? Higher Education Research ve Development, 32(5), 776–790. https://doi.org/10.1080/07294360.2012.709832
25. Jackson, D. ve Meek, S. (2021). Embedding work-integrated learning into accounting education: The state of play and pathways to future implementation. Accounting Education, 30(1), 63–85. https://doi.org/10.1080/09639284.2020.1794917
26. Jackson, D., Michelson, G. ve Munir, R. (2022). New technology and desired skills of early career accountants. Pacific Accounting Review, 34(4), 548–568. https://doi.org/10.1108/PAR-04-2021-0045
27. Jackson, D., Michelson, G. ve Munir, R. (2023). Developing accountants for the future: new technology, skills, and the role of stakeholders. Accounting Education, 32(2), 150-177. https://doi.org/10.1080/09639284.2022.2057195
28. Kalaycı, Ş. (2009). SPSS uygulamalı çok değişkenli istatistik teknikleri. Asil Yayın Dağıtım, Ankara.
29. Kavanagh, M. H. ve Drenan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting and Finance, 48, 279-300. https://doi.org/10.1111/j.1467-629X.2007.00245.x
30. Kroon, N. ve Alves, M. D. C. (2023). Fifteen years of accounting professional’s competencies supply and demand: Evidencing actors, competency assessment strategies, and ‘top three’competencies. Administrative Sciences, 13(3), 70. https://doi.org/10.3390/admsci13030070
31. Kwarteng, J. T. ve Mensah, E. K. (2022). Employability of accounting graduates: analysis of skills sets. Heliyon, 8(7), https://doi.org/10.1016/j.heliyon.2022.e09937
32. Law, D., Shaffer, R. J. ve Stout, D. E. (2009). Bridging the education–profession gap: The Accounting Student–Practitioner Day (ASPD) program. Journal of Accounting Education, 27(3), 133-146. https://doi.org/10.1016/j.jaccedu.2010.06.001
33. Lawson, R. (2019). New competencies for management accountants. The CPA Journal, 89(2), 18-21.
34. Leitner-Hanetseder, S., Lehner, O.M., Eisl, C. ve Forstenlechner, C. (2021). A profession in transition: actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539-556. https://doi.org/10.1108/JAAR-10-2020-0201
35. McKendrick, J. (2023). Artificial intelligence opens three new routes to career advancement. available https://www.forbes.com/sites/joemckendrick/2023/07/13/artificial-intelligenceopens-three-new-routes-to-career-advancement/ adresinden 15 Ocak 2025 tarihinde alınmıştır.
36. Mohamed, E. K. ve Lashine, S. H. (2003), Accounting knowledge and skills and the challenges of a global business environment. Managerial Finance, 29, 3-16. https://doi.org/10.1108/03074350310768319
37. Mostert S., van Wyk, M. ve Wessels, R. (2025). South African accounting students’ perceptions on soft skills development in an interdisciplinary case study. Frontiers in Education, 10. http://doi:10.3389/feduc.2025.1534435
38. Mourik, G. v. ve Wilkin, C. L. (2019). Educational implications and the changing role of accountants: A conceptual approach to accounting education. Journal of Vocational Education and Training, 71(2), 312–335. https://doi.org/10.1080/13636820.2018.1535517
39. Ragusa, A., Caggiano, V., Ramos, R. T., González-Bernal, J. J., Gentil-Gutiérrez, A., Bastos, S. A. M. C., González, S. ve Santamaría-Peláez, M. (2022). High education and university teaching and learning processes: soft skills. Environomental Research Public Health, 19(17), 10699. https://doi.org/10.3390/ijerph191710699
40. Ritter, B. A., Small, E. E., Mortimer, J. W., ve Doll, J. L. (2018). Designing management curriculum for workplace readiness: Developing students’ soft skills. Journal of Management Education, 42(1), 80–103. https://doi.org/10.1177/1052562917703679
41. Sekaran, U. (2003). Business research methods: A skill-bulding approach (4. Baskı). John Wiley ve Sons.
42. Steenkamp, G. ve Goosen, R. (2023). Enhancing students’ relational acumen capacity through a reflective self-assessment workshop on behavioural styles. Accounting Education, 33, 843–866. https://doi:10.1080/09639284.2023.2267519
43. Suarta, I. M., Suwintana, I. K., Sudiadnyani, I. G. A. O. ve Sintadevi, N. P. R. (2024). Employability and digital technology: What skills employers want from accounting workers? Accounting Education, 33(3), 274–295. https://doi.org/10.1080/09639284.2023.2196665
44. Tabachnick, B. G. ve Fidell, L. S. (2013). Using multivariate statistics (Sixth Edition). USA: Pearson Education Limited.
45. Tsiligiris, V. ve Bowyer, D. (2021). Exploring the impact of 4IR on skills and personal qualities for future accountants: A proposed conceptual framework for university accounting education. Accounting Education, 30(6), 621–649. https://doi.org/10.1080/09639284.2021.1938616
46. Webb, J. ve Chaffer, C. (2016). The expectation performance gap in accounting education: A review of generic skills development in UK accounting degrees. Accounting Education, 25(4), 349–367. https://doi.org/10.1080/09639284.2016.1191274
47. Yigitbasioglu, O., Green, P. ve Cheung, M. Y. D. (2023). Digital transformation and accountants as advisors. Accounting, Auditing and Accountability Journal, 36(1), 209–237. https://doi.org/10.1108/AAAJ-02-2019-3894
48. Zirar, A. (2023). Can artificial intelligence's limitations drive innovative work behaviour? Review of Managerial Science, 17(6), 1-30. https://doi.org/10.1007/s11846-023-00621-4