Skills and Attributes Needed for Success in Accounting Career: Do Employers’ Expectations Fit with Students’ Perceptions? Evidence from Tunisia

Abstract

Purpose – The aim of this article is to examine perceptions and expectations of two major stakeholders: students and employers of the importance of skills and attributes for securing entry-level employment in accounting. Design/methodology/approach – The authors conduct an empirical study using a list of 78 items, starting by comparing employers' expectations with students' perceptions concerning the set of technical and non technical skills required from accounting graduates to pursue a career in the accounting profession This study involving data collection from 81 accounting students in five business schools in Tunisia and 48 practitioners. Findings – Findings indicate that employers are seeking graduates who possess a diverse range of non-technical skills. However, accounting students perceive that it is rather technical skills which determine their abilities to pursue a career in the accounting profession. Practical implications – The paper's findings are of interest to several different parties, primarily the professional accounting body, universities and students. Originality/value – The paper describes an empirical study, conducted on a developing country, which provides a better understanding of new skills expected for future accountants in this changing business environment. The paper constitutes also a meaningful contribution to the accounting education literature, as it examines an interesting subject that has not yet been investigated in the Tunisian context.