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Year 2022, Volume: 51 Issue: 1, 69 - 93, 01.05.2022
https://doi.org/10.26650/ibr.2022.51.972067

Abstract

References

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

Year 2022, Volume: 51 Issue: 1, 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.
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  • 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.
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  • 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.
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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 Volume: 51 Issue: 1

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

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