Research Article
BibTex RIS Cite
Year 2022, , 69 - 93, 01.05.2022
https://doi.org/10.26650/ibr.2022.51.972067

Abstract

References

  • Abayadeera, N. and Watty, K. (2014) ‘The expectation-performance gap in generic skills in accounting graduates: Evidence from Sri Lanka’, Asian Review of Accounting, 22(1), pp. 56–72.
  • Ahmad, N. S. and Gao, S. S. (2004) ‘Changes, problems and challenges of accounting education in Libya’, Accounting Education, 13(3), pp. 365–390. doi: 10.1080/0963928042000273825.
  • Akın, Ü. (2017) ‘Türk Toplumunda Aile ve Kadının Ailedeki Konumu’, in Elmas, N. (ed.) Kadın ve Aile Hayatı. Ankara: Pegem Akademi, pp. 35–56.
  • Albrecht, W. & Sack, R., 2000. Accounting education: Charting the course through a perilous future, Sarasota: Accounting Education Series.
  • Ali, I. M. et al. (2016) ‘Perception of Employers and Educators in Accounting Education’, Procedia Economics and Finance, 35(16), pp. 54–63. doi: 10.1016/S2212-5671(16)00009-5.
  • Allahverdi, M. and Karaer, M. (2019) ‘The Effects of E-Transformation on Accounting Profession Qualifications and Analaysis of Undergraduate Level Accounting Education in Turkey in terms of Vocational Competencies’, Muhasebe Bilim Dünyası Dergisi, 21(1), pp. 246–273.
  • Atagan Çetin, A. (2017) ‘İşletme Bölümü Öğrencilerinin Muhasebe Mesleği ve Muhasebe Eğitimi Algısının 2006 ve 2016 Yıllarındaki Değişimin Karşılaştırılması’, Mesleki Bilimler Dergisi, 6(2), pp. 240–251.
  • Atanasovski, A., Trpeska, M. and Bozinovska Lazarevska, Z. (2018) ‘Accounting Students’ and Employers’ Perceptions on Employability Skills in the SEE Country’, European Financial and Accounting Journal, 2018(3), pp. 55–72. doi: 10.18267/j.efaj.214.
  • Augier, M. & March, J., (2007). The pursuit of relevance in management education. California Management Review, 49(3), pp. 129-146.
  • Awayiga, J. Y., Onumah, J. M. and Tsamenyi, M. (2010) ‘Developing-Knowledge and skills development of accounting graduates: The perceptions of graduates and employers in Ghana’, Accounting Education, 19(1–2), pp. 139–158. doi: 10.1080/09639280902903523.
  • Bancino, R. & Zevalkink, C., 2007. Soft skills: the new curriculum for hard-core technical professionals. Techniques: Connecting Education and Careers, 85(2), pp. 20-22.
  • Başar, A. B. (2005) ‘Skills for Success in the Accounting Profession and Changing Face of Accounting Education’, Dumlupınar University Journal of Social Sciences, (13).
  • Bauer, M. W., Bicquelet, A. and Suerdem, A. K. (2014) Text Analysis: An Introductory Manifesto, Textual Analysis. Sage Benchmarks in Social Research Methods. Available at: http://eprints.lse.ac.uk/57383/.
  • Bayerlein, L. and Timpson, M. (2017) ‘Do accredited undergraduate accounting programmes in Australia meet the needs and expectations of the accounting profession?’, Education and Training, 59(3), pp. 305–322. doi: 10.1108/ET-04-2016-0074.
  • Bennett, R. (2002) ‘Employers’ demands for personal transferable skills in graduates: A content analysis of 1000 job advertisements and an associated empirical study’, Journal of Vocational Education and Training, 54(4), pp. 457–476. doi: 10.1080/13636820200200209.
  • Bennis, W. G. and O’Toole, J. (2005) ‘How business schools lost their way’, Harvard Business Review, 83(5), pp. 98–104.
  • Booth, A. and Leigh, A. (2010) ‘Do employers discriminate by gender? A field experiment in female-dominated occupations’, Economics Letters. Elsevier B.V., 107(2), pp. 236–238. doi: 10.1016/j.econlet.2010.01.034.
  • Bryant, L. L. (2010) ‘What role does the “Glass ceiling” play for women in the accounting?’, The York Scholar, 1, pp. 2–13.
  • Bui, B. and Porter, B. (2010) ‘The expectation-performance gap in accounting education: An exploratory study’, Accounting Education, 19(1–2), pp. 23–50. doi: 10.1080/09639280902875556.
  • Chakraborty, G., Pagolu, M. & Garla, S., (2013). TM and Analysis: Practica lMethods, Examples, and Case Studies Using SAS. USA: SAS Institute Inc..
  • Chitty, K. (1997) Professional Nursing. Philadelphia: Saunders Company.
  • Coetzee, S. & Oberholzer, R., (2009). The tax knowledge of South African trainee accountants: a survey of the perceptions of training officers in public practice. Accounting Education, 18(4), pp. 421-441.
  • Coşkun, S., Kır, A. and Coşkun, S. (2017) ‘A research on Evaluation of Business World’s Expectations From Accounting Education’, International Journal of Management Economics and Business, Special Is, pp. 330–341.
  • CPAAustralia (2019) International Accreditation Guidelines: Assuring Accounting Education Quality, Section 3: Professional Skills, Competence Areas and Learning Outcomes. Available at: https://www.cpaaustralia.com.au/academics/accreditation-guidelines-for-higher-education-programs/international-accreditation-guidelines/section-3- professional-skills-competence-areas-and-learning-outcomes.
  • Crawford, L., Helliar, C. and Monk, E. A. (2011) ‘Generic skills in audit education’, Accounting Education, 20(2), pp. 115–131. doi: 10.1080/09639284.2011.557487.
  • Daff, L., De Lange, P. and Jackling, B. (2012) ‘A Comparison of Generic Skills and Emotional Intelligence in Accounting Education’, Issues in Accounting Education, 27(3), pp. 627–645. Available at: https://www.researchgate.net/publication/275944771_A_Comparison_of_Generic_Skills_and_Emotional_Intelligence_in_Accounting_Education/references.
  • Del Baldo, M., Tiron-Tudor, A. and Faragalla, W. (2018) ‘Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania’, Administrative Sciences, 9(1), p. 2. doi: 10.3390/admsci9010002.
  • De Lange, P., Jackling, B. and Gut, A. M. (2006) ‘Accounting graduates’ perceptions of skills emphasis in undergraduate courses: An investigation from two victorian universities’, Accounting and Finance, 46(3), pp. 365–386. doi: 10.1111/j.1467-629X.2006.00173.x.
  • Dellaportas, S., (2006). Making a difference with a discrete course on accounting. Journal of Business Ethics, 65(4), pp. 391-404.
  • Demir, B. (2005) ‘Üniversitede Kazanılan İletişim Becerilerinin Muhasebe Mesleğindeki Önemi’, Muhasebe ve Finansman Dergisi, 27, pp. 117–124.
  • Dunbar, K., Laing, G. and Wynder, M. (2016) ‘A Content Analysis of Accounting Job Advertisements: Skill Requirements for Graduates’, e-Journal of Business Education and Scholarship Teaching, 10(1), p. 58.
  • Elçin, R., Gerekan, B. and Usta, M. (2018) ‘Problems Encountered During the Transition Process to E-Invoice, E-Books, and E-Archieve Applications: A Study on Certified Public Accountants’, Mali Çözüm, 2(146), pp. 13–42.
  • Esmond-Kiger, C., (2004). Making ethics a pervasive component of accounting. Management Accounting Quarterly, 5(4), pp. 42-52.
  • France, A. (2010) ‘Management accounting practices reflected in job advertisements’, Journal of New Business Ideas & Trends, 8(2), pp. 41–57.
  • Hancock, P. , Freeman, M., Watty , K., Birt, J., Tyler, J.(2016) Accounting Learning Standards, AFAANZ. Melbourne, Australia. Available at: https://www.afaanz.org/sites/default/files/uploaded-content/website-content/new-teaching-and-learning-standards-final-2016_1.pdf.
  • Hancock, P., Howieson, B. and Kent, J. (2009) Accounting for the future : more than numbers. Final report.
  • Howcroft, D. (2017) ‘Graduates’ vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap’, Accounting Education. Taylor & Francis, 26(5–6), pp. 459–481. doi: 10.1080/09639284.2017.1361846.
  • Hughes, T., O’Regan, N. and Wornham, D. (2008) ‘The credibility issue: closing the academic/practitioner gap’, Strategic Change, 17(7–8), pp. 215–233. doi: 10.1002/jsc.828.
  • IFAC, 2003. Framework for International Education Statements, s.l.: s.n.
  • Ingersoll, G., Morton, T. & Farris, A., (2013). Taming Text: How to Find, Organize,and Manipulate it. New York: Manning Publications and Co..
  • International Labour Organization, 2016. ISCO-08 Part 1: Introductory and methodological notes. Available at: http://www.ilo.org/public/english/bureau/stat/isco/docs/methodology08.docx
  • International Labour Organization (ILO), 2019. International Labour Organization (ILO). Available at: https://www.ilo.org/global/about-the-ilo/lang--en/index.htm
  • Jackling, B. and De Lange, P. (2009) ‘Do accounting graduates’ skills meet the expectations of employers? a matter of convergence or divergence’, Accounting Education, 18(4–5), pp. 369–385. doi: 10.1080/09639280902719341.
  • Jackling, B. and Watty, K. (2010) ‘Generic skills’, Accounting Education, 19(1–2), pp. 1–3. doi: 10.1080/09639280902875549.
  • Jones, C. G. (2011) ‘Written and computer-mediated accounting communication skills: An employer perspective’, Business Communication Quarterly, 74(3), pp. 247–271. doi: 10.1177/1080569911413808.
  • Jones, G. and Abraham, A. (2009) ‘The Value of Incorporating Emotional Intelligence Skills in the Education of Accounting Students.’, Australasian Accounting Business & Finance Journal, 3(2), pp. 48–60. doi: http://dx.doi.org/10.1108/17506200710779521.
  • Jones, R. (2014) ‘Bridging the Gap: Engaging in Scholarship with Accountancy Employers to Enhance Understanding of Skills Development and Employability’, Accounting Education. Taylor & Francis, 23(6), pp. 527–541. doi: 10.1080/09639284.2014.965959.
  • Kaplan, R. S. (2011) ‘Accounting scholarship that advances professional knowledge and practice’, Accounting Review, 86(2), pp. 367–383. doi: 10.2308/accr.00000031.
  • Kavanagh, M. H. and Drennan, L. (2008) ‘What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations’, Accounting and Finance, 48(2), pp. 279–300. doi: 10.1111/j.1467-629X.2007.00245.x.
  • Keiran, S. E. (2017) ‘Gender Roles in Public Accounting and the Absence of Women in Upper Level Management’, pp. 1–49. Available at: http://scholars.unh.edu/honors/358.
  • Kenny, S. Y. and Larson, R. K. (2018) ‘A review and analysis of Advances in International Accounting research’, Journal of International Accounting, Auditing and Taxation. Elsevier, 30(March), pp. 117–126. doi: 10.1016/j.intaccaudtax.2018.03.001.
  • Kim, T., Ghosh, B. & Meng, L., 1993. Selection criteria: perception gap between employers and accounting graduates. Singapore Accountant, Cilt 9, pp. 32-33.
  • Koumbiadis, N. and Okpara, J. O. (2008) ‘Ethics and Accounting Profession : An Exploratory Study of Accounting Students in Post Secondary Institutions’, International Review of Business Research Papers, 4(5), pp. 147–156.
  • Kyriakidou, O., Kyriacou, O., Özbilgin, M.F., & Dedoulis, E. (2016). Editorial: Equality, diversity and inclusion in accounting. Critical Perspectives on Accounting, 35, 1-12. (2016) ‘Editorial: Equality, diversity and inclusion in accounting’, Critical Perspectives on Accounting, 35, pp. 1–12. doi: 10.1016/j.cpa.2015.12.004.
  • Lim, Y. M., Heang Lee, T., Yap, C.S. and Ling, C.C., (2016) ‘Employability skills, personal qualities, and early employment problems of entry-level auditors: Perspectives from employers, lecturers, auditors, and students’, Journal of Education for Business. Taylor & Francis, 91(4), pp. 185–192. doi: 10.1080/08832323.2016.1153998.
  • Lin, Z. J. (2008) ‘A factor analysis on knowledge and skill components of accounting education: Chinese case’, Advances in Accounting, 24(1), pp. 110–118. doi: 10.1016/j.adiac.2008.05.009.
  • Lin, Z. J., Xiong, X. and Liu, M. (2005) ‘Knowledge base and skill development in accounting education: Evidence from China’, Journal of Accounting Education, 23(3), pp. 149–169. doi: 10.1016/j.jaccedu.2005.06.003.
  • Liyan, L. (2013) ‘The impact of information technology on accounting theory, accounting profession, and Chinese Accounting education’, in WHICEB Proceedings, p. 103.
  • Lopatovska, I. and Baribeau, H. (2017) ‘What information professionals need to know: Job ads analysis’, Proceedings of the Association for Information Science and Technology, 54(1), pp. 747–749. doi: 10.1002/pra2.2017.14505401141.
  • Low, M., Botes, V., Rue, D. & Allen, J., (2016). Accounting employers’ expectations – the ideal accounting graduates. E-Journal of Business Education & Scholarship of Teaching, 10(1), p. 36.
  • Marshall, P., Dombroski, R., Garner, R. & Smith, K., (2010). The accounting education gap. CPA Journal, 80(6), pp. 6-10.
  • McMurray, S., Dutton, M., McQuaid, R. & Richard, A., (2016). Employer demands from business graduates. Education + Training, 58(1), pp. 112-132.
  • Mesleki Yeterlilik Kurumu, 2015. Ulusal Meslek Standardı-Ön Muhasebe Elemanı-Seviye 4. Available at: file:///C:/Users/aidata/Downloads/15UMS0505-4%20Rev%2000%20%C3%96n%20Muhasebe%20Eleman%C4%B1%20(2).pdf
  • Millard, P., (2003). Promoting the profession. Chartered Accountant Journal of New Zealand, 82(1), p. 13.
  • Mohamed, E. K. A. and Lashine, S. H. (2003) ‘Accounting Knowledge and Skills and the Challenges of A Global Business Environment’, Managerial Finance, 29(7), pp. 3–16.
  • Morgan, G. J. (1997) ‘Communication skills required by accounting graduates: practitioner and academic perceptions’, Accounting Education, 6(2), pp. 93–107. doi: 10.1080/096392897331514.
  • Norain, S., Abdul Latiff, A. R. and Mohd Said, R. (2018) ‘Employers ‟ Perception on Skill Competencies and the Actual Performance of Bachelor of Accounting Graduates in Malaysia’, International Academic Journal of Accounting and Financial Management, 5(3), pp. 88–95.
  • Oussii, A. A. and Klibi, M. F. (2017) ‘Accounting students’ perceptions of important business communication skills for career success: An exploratory study in the Tunisian context’, Journal of Financial Reporting and Accounting, 15(2), pp. 208–225.
  • Paguio, R. and Jackling, B. (2016) ‘Teamwork from accounting graduates: what do employers really expect’, Accounting Research Journal, 29(3), pp. 348–366.
  • Rebele, J. E. and St. Pierre, E. K. (2015) ‘Stagnation in accounting education research’, Journal of Accounting Education. Elsevier Ltd, 33(2), pp. 128–137. doi: 10.1016/j.jaccedu.2015.04.003.
  • Riach, P. & Rich, J., 2006. An experimental investigation of sexual discrimination in hiring in the English labor market. BE Press Advances in Economic Analysis & Policy, 6(2), p. Article 1.
  • Şengel, S. (2011) ‘Türkiye’de Muhasebe Meslek Elemanı Talebi Üzerine Bir Araştırma’, Muhasebe ve Finansman Dergisi, (Nisan), pp. 167–180. Available at: http://journal.mufad.org.tr/attachments/article/483/9.pdf.
  • Shankar, V., Venkatesh, A., Hofacker, C. & Naik, P., 2010. Mobile Marketing in the Retailing Environment: Current Insights and Future Research Avenues. Journal of Interactive Marketing, 24(2), pp. 111-120.
  • Silva, J. C., Baú Dal Magro, C., Gorla, M.C. and da Silva M.Z. (2018) ‘Glass ceiling in the accounting profession: Evidence in Brazilian companies’, Contaduría y Administración, 63(2), p. 16. doi: 10.22201/fca.24488410e.2018.928.
  • Simons, K. & Higgins, M., 1993. An examination of practitioners’ and academicians’ views on the content of the accounting curriculum. Accounting Educators’ Journal, 8(2), pp. 24-34.
  • Stone, G., Lightbody, M. & Whait, R., 2013. Developing accounting students’ listening skills: barriers, opportunities and an integrated stakeholder approach. Accounting Education, 22(2), pp. 168-192.
  • Tan, L. M. and Laswad, F. (2018) ‘Professional skills required of accountants: what do job advertisements tell us?’, Accounting Education. Taylor & Francis, 27(4), pp. 403–432. doi: 10.1080/09639284.2018.1490189.
  • Tanaka, S. and Sithole, M. (2015) ‘Information Technology Knowledge and Skills Accounting Graduates Need Economics and Finance’, International Journal of Business and Social Science, 6(8), pp. 47–52.
  • Tempone, I. , Kavanagh, M., Segal, N., Hancock, P., Howieson, B. and Kent, J. (2012) ‘Desirable generic attributes for accounting graduates into the twenty-first century: The views of employers’, Accounting Research Journal, 25(1), pp. 41–55.
  • Todd, P. A., Mckeen, J. D. and Gallupe, R. B. (1995) ‘Job Skills : A Content Analysis of IS Job’, Management Information Systems Research Center, University of Minnesota, 19(1), pp. 1–27.
  • Tsui, A., 2013. The spirit of science and socially responsible scholarship. Management and Organization Review, Cilt 9, pp. 375-394. Vijayarani, S. and Janani, R. (2016) ‘Text Mining: open Source Tokenization Tools – An Analysis’, Advanced Computational Intelligence: An International Journal (ACII), 3(1), pp. 37–47. doi: 10.5121/acii.2016.3104.
  • de Villiers, R. (2010) ‘The incorporation of soft skills into accounting curricula : preparing accounting graduates for their unpredictable futures’, Meditari Accountancy Research, 18(2), pp. 1–22.
  • Walker, S. P. (2008) ‘Accounting histories of women: Beyond recovery?’, Accounting, Auditing and Accountability Journal, 21(4), pp. 580–610. doi: 10.1108/09513570810872932.
  • Webb, J. and Chaffer, C. (2016) ‘The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees’, Accounting Education. Taylor & Francis, 25(4), pp. 349–367. doi: 10.1080/09639284.2016.1191274.
  • Wells, P., Gerbic ,P., Kranenburg, I. and Bygrave , J..(2009) ‘Professional skills and capabilities of accounting graduates: The New Zealand expectation gap?’, Accounting Education, 18(4–5), pp. 403–420. doi: 10.1080/09639280902719390.
  • Wells, P. and Fieger, P. (2006) ‘High school teachers’ perceptions of accounting: an international study’, Australian Journal of Accounting Education, 2, 1, 29-51.
  • Whiting, R. H. and Wright, C. (2001) ‘Explaining gender inequity in the New Zealand accounting profession’, British Accounting Review, 33(2), pp. 191–222. doi: 10.1006/bare.2001.0161.
  • Willcoxson, L., Wynder, M. and Laing, G. K. (2010) ‘A whole-of-program approach to the development of generic and professional skills in a university accounting program’, Accounting Education, 19(1–2), pp. 65–91. doi: 10.1080/09639280902886082.
  • Yaşar, Ş. (2019) ‘Going Outside the Box: Competency-Focused Accounting Education’, Muhasebe ve Finansman Dergisi, 510591(81), pp. 85–100. doi: 10.25095/mufad.510591.
  • Yıldız, G. (2017) ‘Accounting Professionals Vocational School Accounting Program Expectations Of Students: An Apllication Center Of Kayseri’, Muhasebe ve Finansman Dergis, 73, pp. 169–184.
  • Yürekli, E. and Gönen, S. (2015) ‘Expectations of Accounting Professionals From Associate Degree Programs Regarding Development of Qualified Members of Accounting Profession’, The Journal of KAU IIBF, 6(10), pp. 301–316.

Workforce Analysis from an Accounting Perspective: What Do the Determinants Really Demand?

Year 2022, , 69 - 93, 01.05.2022
https://doi.org/10.26650/ibr.2022.51.972067

Abstract

Each profession has its own criteria. Of all the management disciplines, the employment trend in the field of accounting best reflects the state of recruitment of professionals. Thus, we need to examine what each profession expects from accountants. Using text analysis via Wordstat, we analyze 7,320 pre-accounting job advertisements to find the overall job specification of the sector for a pre-accounting employee. Of the 25 criteria identified, 12 were found common in the literature, local standards, and the sector. From our findings, the Turkish sector is more adapted to international than local standards, indicating that local standards were set without consulting the employers. This study further confirms that soft skills are as important as technical skills. Additionally, women are more likely to be recruited to a pre-accountant position during their 10-year study period. Turkey is a Eurasian country that is influenced by both Asian and European countries and their respective profession-related norms and practices. Thus, our findings may be generalizable. Overall, policymakers need to pay attention to the employers’ opinions before establishing local standards..

References

  • Abayadeera, N. and Watty, K. (2014) ‘The expectation-performance gap in generic skills in accounting graduates: Evidence from Sri Lanka’, Asian Review of Accounting, 22(1), pp. 56–72.
  • Ahmad, N. S. and Gao, S. S. (2004) ‘Changes, problems and challenges of accounting education in Libya’, Accounting Education, 13(3), pp. 365–390. doi: 10.1080/0963928042000273825.
  • Akın, Ü. (2017) ‘Türk Toplumunda Aile ve Kadının Ailedeki Konumu’, in Elmas, N. (ed.) Kadın ve Aile Hayatı. Ankara: Pegem Akademi, pp. 35–56.
  • Albrecht, W. & Sack, R., 2000. Accounting education: Charting the course through a perilous future, Sarasota: Accounting Education Series.
  • Ali, I. M. et al. (2016) ‘Perception of Employers and Educators in Accounting Education’, Procedia Economics and Finance, 35(16), pp. 54–63. doi: 10.1016/S2212-5671(16)00009-5.
  • Allahverdi, M. and Karaer, M. (2019) ‘The Effects of E-Transformation on Accounting Profession Qualifications and Analaysis of Undergraduate Level Accounting Education in Turkey in terms of Vocational Competencies’, Muhasebe Bilim Dünyası Dergisi, 21(1), pp. 246–273.
  • Atagan Çetin, A. (2017) ‘İşletme Bölümü Öğrencilerinin Muhasebe Mesleği ve Muhasebe Eğitimi Algısının 2006 ve 2016 Yıllarındaki Değişimin Karşılaştırılması’, Mesleki Bilimler Dergisi, 6(2), pp. 240–251.
  • Atanasovski, A., Trpeska, M. and Bozinovska Lazarevska, Z. (2018) ‘Accounting Students’ and Employers’ Perceptions on Employability Skills in the SEE Country’, European Financial and Accounting Journal, 2018(3), pp. 55–72. doi: 10.18267/j.efaj.214.
  • Augier, M. & March, J., (2007). The pursuit of relevance in management education. California Management Review, 49(3), pp. 129-146.
  • Awayiga, J. Y., Onumah, J. M. and Tsamenyi, M. (2010) ‘Developing-Knowledge and skills development of accounting graduates: The perceptions of graduates and employers in Ghana’, Accounting Education, 19(1–2), pp. 139–158. doi: 10.1080/09639280902903523.
  • Bancino, R. & Zevalkink, C., 2007. Soft skills: the new curriculum for hard-core technical professionals. Techniques: Connecting Education and Careers, 85(2), pp. 20-22.
  • Başar, A. B. (2005) ‘Skills for Success in the Accounting Profession and Changing Face of Accounting Education’, Dumlupınar University Journal of Social Sciences, (13).
  • Bauer, M. W., Bicquelet, A. and Suerdem, A. K. (2014) Text Analysis: An Introductory Manifesto, Textual Analysis. Sage Benchmarks in Social Research Methods. Available at: http://eprints.lse.ac.uk/57383/.
  • Bayerlein, L. and Timpson, M. (2017) ‘Do accredited undergraduate accounting programmes in Australia meet the needs and expectations of the accounting profession?’, Education and Training, 59(3), pp. 305–322. doi: 10.1108/ET-04-2016-0074.
  • Bennett, R. (2002) ‘Employers’ demands for personal transferable skills in graduates: A content analysis of 1000 job advertisements and an associated empirical study’, Journal of Vocational Education and Training, 54(4), pp. 457–476. doi: 10.1080/13636820200200209.
  • Bennis, W. G. and O’Toole, J. (2005) ‘How business schools lost their way’, Harvard Business Review, 83(5), pp. 98–104.
  • Booth, A. and Leigh, A. (2010) ‘Do employers discriminate by gender? A field experiment in female-dominated occupations’, Economics Letters. Elsevier B.V., 107(2), pp. 236–238. doi: 10.1016/j.econlet.2010.01.034.
  • Bryant, L. L. (2010) ‘What role does the “Glass ceiling” play for women in the accounting?’, The York Scholar, 1, pp. 2–13.
  • Bui, B. and Porter, B. (2010) ‘The expectation-performance gap in accounting education: An exploratory study’, Accounting Education, 19(1–2), pp. 23–50. doi: 10.1080/09639280902875556.
  • Chakraborty, G., Pagolu, M. & Garla, S., (2013). TM and Analysis: Practica lMethods, Examples, and Case Studies Using SAS. USA: SAS Institute Inc..
  • Chitty, K. (1997) Professional Nursing. Philadelphia: Saunders Company.
  • Coetzee, S. & Oberholzer, R., (2009). The tax knowledge of South African trainee accountants: a survey of the perceptions of training officers in public practice. Accounting Education, 18(4), pp. 421-441.
  • Coşkun, S., Kır, A. and Coşkun, S. (2017) ‘A research on Evaluation of Business World’s Expectations From Accounting Education’, International Journal of Management Economics and Business, Special Is, pp. 330–341.
  • CPAAustralia (2019) International Accreditation Guidelines: Assuring Accounting Education Quality, Section 3: Professional Skills, Competence Areas and Learning Outcomes. Available at: https://www.cpaaustralia.com.au/academics/accreditation-guidelines-for-higher-education-programs/international-accreditation-guidelines/section-3- professional-skills-competence-areas-and-learning-outcomes.
  • Crawford, L., Helliar, C. and Monk, E. A. (2011) ‘Generic skills in audit education’, Accounting Education, 20(2), pp. 115–131. doi: 10.1080/09639284.2011.557487.
  • Daff, L., De Lange, P. and Jackling, B. (2012) ‘A Comparison of Generic Skills and Emotional Intelligence in Accounting Education’, Issues in Accounting Education, 27(3), pp. 627–645. Available at: https://www.researchgate.net/publication/275944771_A_Comparison_of_Generic_Skills_and_Emotional_Intelligence_in_Accounting_Education/references.
  • Del Baldo, M., Tiron-Tudor, A. and Faragalla, W. (2018) ‘Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania’, Administrative Sciences, 9(1), p. 2. doi: 10.3390/admsci9010002.
  • De Lange, P., Jackling, B. and Gut, A. M. (2006) ‘Accounting graduates’ perceptions of skills emphasis in undergraduate courses: An investigation from two victorian universities’, Accounting and Finance, 46(3), pp. 365–386. doi: 10.1111/j.1467-629X.2006.00173.x.
  • Dellaportas, S., (2006). Making a difference with a discrete course on accounting. Journal of Business Ethics, 65(4), pp. 391-404.
  • Demir, B. (2005) ‘Üniversitede Kazanılan İletişim Becerilerinin Muhasebe Mesleğindeki Önemi’, Muhasebe ve Finansman Dergisi, 27, pp. 117–124.
  • Dunbar, K., Laing, G. and Wynder, M. (2016) ‘A Content Analysis of Accounting Job Advertisements: Skill Requirements for Graduates’, e-Journal of Business Education and Scholarship Teaching, 10(1), p. 58.
  • Elçin, R., Gerekan, B. and Usta, M. (2018) ‘Problems Encountered During the Transition Process to E-Invoice, E-Books, and E-Archieve Applications: A Study on Certified Public Accountants’, Mali Çözüm, 2(146), pp. 13–42.
  • Esmond-Kiger, C., (2004). Making ethics a pervasive component of accounting. Management Accounting Quarterly, 5(4), pp. 42-52.
  • France, A. (2010) ‘Management accounting practices reflected in job advertisements’, Journal of New Business Ideas & Trends, 8(2), pp. 41–57.
  • Hancock, P. , Freeman, M., Watty , K., Birt, J., Tyler, J.(2016) Accounting Learning Standards, AFAANZ. Melbourne, Australia. Available at: https://www.afaanz.org/sites/default/files/uploaded-content/website-content/new-teaching-and-learning-standards-final-2016_1.pdf.
  • Hancock, P., Howieson, B. and Kent, J. (2009) Accounting for the future : more than numbers. Final report.
  • Howcroft, D. (2017) ‘Graduates’ vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap’, Accounting Education. Taylor & Francis, 26(5–6), pp. 459–481. doi: 10.1080/09639284.2017.1361846.
  • Hughes, T., O’Regan, N. and Wornham, D. (2008) ‘The credibility issue: closing the academic/practitioner gap’, Strategic Change, 17(7–8), pp. 215–233. doi: 10.1002/jsc.828.
  • IFAC, 2003. Framework for International Education Statements, s.l.: s.n.
  • Ingersoll, G., Morton, T. & Farris, A., (2013). Taming Text: How to Find, Organize,and Manipulate it. New York: Manning Publications and Co..
  • International Labour Organization, 2016. ISCO-08 Part 1: Introductory and methodological notes. Available at: http://www.ilo.org/public/english/bureau/stat/isco/docs/methodology08.docx
  • International Labour Organization (ILO), 2019. International Labour Organization (ILO). Available at: https://www.ilo.org/global/about-the-ilo/lang--en/index.htm
  • Jackling, B. and De Lange, P. (2009) ‘Do accounting graduates’ skills meet the expectations of employers? a matter of convergence or divergence’, Accounting Education, 18(4–5), pp. 369–385. doi: 10.1080/09639280902719341.
  • Jackling, B. and Watty, K. (2010) ‘Generic skills’, Accounting Education, 19(1–2), pp. 1–3. doi: 10.1080/09639280902875549.
  • Jones, C. G. (2011) ‘Written and computer-mediated accounting communication skills: An employer perspective’, Business Communication Quarterly, 74(3), pp. 247–271. doi: 10.1177/1080569911413808.
  • Jones, G. and Abraham, A. (2009) ‘The Value of Incorporating Emotional Intelligence Skills in the Education of Accounting Students.’, Australasian Accounting Business & Finance Journal, 3(2), pp. 48–60. doi: http://dx.doi.org/10.1108/17506200710779521.
  • Jones, R. (2014) ‘Bridging the Gap: Engaging in Scholarship with Accountancy Employers to Enhance Understanding of Skills Development and Employability’, Accounting Education. Taylor & Francis, 23(6), pp. 527–541. doi: 10.1080/09639284.2014.965959.
  • Kaplan, R. S. (2011) ‘Accounting scholarship that advances professional knowledge and practice’, Accounting Review, 86(2), pp. 367–383. doi: 10.2308/accr.00000031.
  • Kavanagh, M. H. and Drennan, L. (2008) ‘What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations’, Accounting and Finance, 48(2), pp. 279–300. doi: 10.1111/j.1467-629X.2007.00245.x.
  • Keiran, S. E. (2017) ‘Gender Roles in Public Accounting and the Absence of Women in Upper Level Management’, pp. 1–49. Available at: http://scholars.unh.edu/honors/358.
  • Kenny, S. Y. and Larson, R. K. (2018) ‘A review and analysis of Advances in International Accounting research’, Journal of International Accounting, Auditing and Taxation. Elsevier, 30(March), pp. 117–126. doi: 10.1016/j.intaccaudtax.2018.03.001.
  • Kim, T., Ghosh, B. & Meng, L., 1993. Selection criteria: perception gap between employers and accounting graduates. Singapore Accountant, Cilt 9, pp. 32-33.
  • Koumbiadis, N. and Okpara, J. O. (2008) ‘Ethics and Accounting Profession : An Exploratory Study of Accounting Students in Post Secondary Institutions’, International Review of Business Research Papers, 4(5), pp. 147–156.
  • Kyriakidou, O., Kyriacou, O., Özbilgin, M.F., & Dedoulis, E. (2016). Editorial: Equality, diversity and inclusion in accounting. Critical Perspectives on Accounting, 35, 1-12. (2016) ‘Editorial: Equality, diversity and inclusion in accounting’, Critical Perspectives on Accounting, 35, pp. 1–12. doi: 10.1016/j.cpa.2015.12.004.
  • Lim, Y. M., Heang Lee, T., Yap, C.S. and Ling, C.C., (2016) ‘Employability skills, personal qualities, and early employment problems of entry-level auditors: Perspectives from employers, lecturers, auditors, and students’, Journal of Education for Business. Taylor & Francis, 91(4), pp. 185–192. doi: 10.1080/08832323.2016.1153998.
  • Lin, Z. J. (2008) ‘A factor analysis on knowledge and skill components of accounting education: Chinese case’, Advances in Accounting, 24(1), pp. 110–118. doi: 10.1016/j.adiac.2008.05.009.
  • Lin, Z. J., Xiong, X. and Liu, M. (2005) ‘Knowledge base and skill development in accounting education: Evidence from China’, Journal of Accounting Education, 23(3), pp. 149–169. doi: 10.1016/j.jaccedu.2005.06.003.
  • Liyan, L. (2013) ‘The impact of information technology on accounting theory, accounting profession, and Chinese Accounting education’, in WHICEB Proceedings, p. 103.
  • Lopatovska, I. and Baribeau, H. (2017) ‘What information professionals need to know: Job ads analysis’, Proceedings of the Association for Information Science and Technology, 54(1), pp. 747–749. doi: 10.1002/pra2.2017.14505401141.
  • Low, M., Botes, V., Rue, D. & Allen, J., (2016). Accounting employers’ expectations – the ideal accounting graduates. E-Journal of Business Education & Scholarship of Teaching, 10(1), p. 36.
  • Marshall, P., Dombroski, R., Garner, R. & Smith, K., (2010). The accounting education gap. CPA Journal, 80(6), pp. 6-10.
  • McMurray, S., Dutton, M., McQuaid, R. & Richard, A., (2016). Employer demands from business graduates. Education + Training, 58(1), pp. 112-132.
  • Mesleki Yeterlilik Kurumu, 2015. Ulusal Meslek Standardı-Ön Muhasebe Elemanı-Seviye 4. Available at: file:///C:/Users/aidata/Downloads/15UMS0505-4%20Rev%2000%20%C3%96n%20Muhasebe%20Eleman%C4%B1%20(2).pdf
  • Millard, P., (2003). Promoting the profession. Chartered Accountant Journal of New Zealand, 82(1), p. 13.
  • Mohamed, E. K. A. and Lashine, S. H. (2003) ‘Accounting Knowledge and Skills and the Challenges of A Global Business Environment’, Managerial Finance, 29(7), pp. 3–16.
  • Morgan, G. J. (1997) ‘Communication skills required by accounting graduates: practitioner and academic perceptions’, Accounting Education, 6(2), pp. 93–107. doi: 10.1080/096392897331514.
  • Norain, S., Abdul Latiff, A. R. and Mohd Said, R. (2018) ‘Employers ‟ Perception on Skill Competencies and the Actual Performance of Bachelor of Accounting Graduates in Malaysia’, International Academic Journal of Accounting and Financial Management, 5(3), pp. 88–95.
  • Oussii, A. A. and Klibi, M. F. (2017) ‘Accounting students’ perceptions of important business communication skills for career success: An exploratory study in the Tunisian context’, Journal of Financial Reporting and Accounting, 15(2), pp. 208–225.
  • Paguio, R. and Jackling, B. (2016) ‘Teamwork from accounting graduates: what do employers really expect’, Accounting Research Journal, 29(3), pp. 348–366.
  • Rebele, J. E. and St. Pierre, E. K. (2015) ‘Stagnation in accounting education research’, Journal of Accounting Education. Elsevier Ltd, 33(2), pp. 128–137. doi: 10.1016/j.jaccedu.2015.04.003.
  • Riach, P. & Rich, J., 2006. An experimental investigation of sexual discrimination in hiring in the English labor market. BE Press Advances in Economic Analysis & Policy, 6(2), p. Article 1.
  • Şengel, S. (2011) ‘Türkiye’de Muhasebe Meslek Elemanı Talebi Üzerine Bir Araştırma’, Muhasebe ve Finansman Dergisi, (Nisan), pp. 167–180. Available at: http://journal.mufad.org.tr/attachments/article/483/9.pdf.
  • Shankar, V., Venkatesh, A., Hofacker, C. & Naik, P., 2010. Mobile Marketing in the Retailing Environment: Current Insights and Future Research Avenues. Journal of Interactive Marketing, 24(2), pp. 111-120.
  • Silva, J. C., Baú Dal Magro, C., Gorla, M.C. and da Silva M.Z. (2018) ‘Glass ceiling in the accounting profession: Evidence in Brazilian companies’, Contaduría y Administración, 63(2), p. 16. doi: 10.22201/fca.24488410e.2018.928.
  • Simons, K. & Higgins, M., 1993. An examination of practitioners’ and academicians’ views on the content of the accounting curriculum. Accounting Educators’ Journal, 8(2), pp. 24-34.
  • Stone, G., Lightbody, M. & Whait, R., 2013. Developing accounting students’ listening skills: barriers, opportunities and an integrated stakeholder approach. Accounting Education, 22(2), pp. 168-192.
  • Tan, L. M. and Laswad, F. (2018) ‘Professional skills required of accountants: what do job advertisements tell us?’, Accounting Education. Taylor & Francis, 27(4), pp. 403–432. doi: 10.1080/09639284.2018.1490189.
  • Tanaka, S. and Sithole, M. (2015) ‘Information Technology Knowledge and Skills Accounting Graduates Need Economics and Finance’, International Journal of Business and Social Science, 6(8), pp. 47–52.
  • Tempone, I. , Kavanagh, M., Segal, N., Hancock, P., Howieson, B. and Kent, J. (2012) ‘Desirable generic attributes for accounting graduates into the twenty-first century: The views of employers’, Accounting Research Journal, 25(1), pp. 41–55.
  • Todd, P. A., Mckeen, J. D. and Gallupe, R. B. (1995) ‘Job Skills : A Content Analysis of IS Job’, Management Information Systems Research Center, University of Minnesota, 19(1), pp. 1–27.
  • Tsui, A., 2013. The spirit of science and socially responsible scholarship. Management and Organization Review, Cilt 9, pp. 375-394. Vijayarani, S. and Janani, R. (2016) ‘Text Mining: open Source Tokenization Tools – An Analysis’, Advanced Computational Intelligence: An International Journal (ACII), 3(1), pp. 37–47. doi: 10.5121/acii.2016.3104.
  • de Villiers, R. (2010) ‘The incorporation of soft skills into accounting curricula : preparing accounting graduates for their unpredictable futures’, Meditari Accountancy Research, 18(2), pp. 1–22.
  • Walker, S. P. (2008) ‘Accounting histories of women: Beyond recovery?’, Accounting, Auditing and Accountability Journal, 21(4), pp. 580–610. doi: 10.1108/09513570810872932.
  • Webb, J. and Chaffer, C. (2016) ‘The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees’, Accounting Education. Taylor & Francis, 25(4), pp. 349–367. doi: 10.1080/09639284.2016.1191274.
  • Wells, P., Gerbic ,P., Kranenburg, I. and Bygrave , J..(2009) ‘Professional skills and capabilities of accounting graduates: The New Zealand expectation gap?’, Accounting Education, 18(4–5), pp. 403–420. doi: 10.1080/09639280902719390.
  • Wells, P. and Fieger, P. (2006) ‘High school teachers’ perceptions of accounting: an international study’, Australian Journal of Accounting Education, 2, 1, 29-51.
  • Whiting, R. H. and Wright, C. (2001) ‘Explaining gender inequity in the New Zealand accounting profession’, British Accounting Review, 33(2), pp. 191–222. doi: 10.1006/bare.2001.0161.
  • Willcoxson, L., Wynder, M. and Laing, G. K. (2010) ‘A whole-of-program approach to the development of generic and professional skills in a university accounting program’, Accounting Education, 19(1–2), pp. 65–91. doi: 10.1080/09639280902886082.
  • Yaşar, Ş. (2019) ‘Going Outside the Box: Competency-Focused Accounting Education’, Muhasebe ve Finansman Dergisi, 510591(81), pp. 85–100. doi: 10.25095/mufad.510591.
  • Yıldız, G. (2017) ‘Accounting Professionals Vocational School Accounting Program Expectations Of Students: An Apllication Center Of Kayseri’, Muhasebe ve Finansman Dergis, 73, pp. 169–184.
  • Yürekli, E. and Gönen, S. (2015) ‘Expectations of Accounting Professionals From Associate Degree Programs Regarding Development of Qualified Members of Accounting Profession’, The Journal of KAU IIBF, 6(10), pp. 301–316.
There are 91 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Articles
Authors

Tuğba Koç 0000-0002-2454-9992

Bilge Katanalp 0000-0002-7274-4127

Adem Akbıyık 0000-0001-7634-4545

Publication Date May 1, 2022
Submission Date July 15, 2021
Published in Issue Year 2022

Cite

APA Koç, T., Katanalp, B., & Akbıyık, A. (2022). Workforce Analysis from an Accounting Perspective: What Do the Determinants Really Demand?. Istanbul Business Research, 51(1), 69-93. https://doi.org/10.26650/ibr.2022.51.972067

For more information about IBR and recent publications, please visit us at IU Press.