Are Accounting Graduates Prepared For Their Careers? A Comparison of Employees’ and Employers’ Perceptions

Nowadays, accounting graduates are expected to possess a wide set of technical and generic skills to meet the requirements of the work place. Most employers find that accounting university programs are unable to provide graduates with the skills that are required by the profession. The aim of this research is to examine accounting graduates’ self- assessment and employers’ assessments of skill sets acquired in the accounting university programs. During the period April – May 2014, a quantitative study was done involving data collection from 70 accounting employees at entry level and 70 practitioners. The study also assesses the perception of employees and employers of the importance of technical and non-technical skills at entry level employment in accounting. Moreover, the fresh graduate’s job satisfaction during their first year of work was investigated. Findings suggest that there is an existing perception gap between employers and the newly hired employees about the preparedness of the latters and about the importance of the skills required by the profession. Results revealed that there is a positive significant relationship between the employee’s self-assessment and his/her job satisfaction. This empirical study provides a deeper understanding of the skills expected for accountants to succeed in their professions. It also assesses the accounting education in Lebanon, a representative middle-eastern developing country, and suggests approaches to narrow the education gap.

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