Connection between accounting graduates’ competences and job performance: Mediating role of continuing professional development

Abstract

The study explored the influence of accounting graduates’ competencies on their job performance and how continuing professional development (CPD) mediates such relationships. The explanatory correlational design, through the census technique, was used to draw and analyse data from 115 accounting graduates working in the big four firms and finance directorates of four universities in Ghana. The results revealed that technical competence, professional skills and professional values ethics and attitudes significantly influenced graduates job performance. Also except for professional skills, continuing professional development significantly mediated the influences of the professional competencies on the job performance of accounting graduates. The study, therefore, implores universities to adequately develop all the three competencies in accounting students. Accounting graduates and their employers should also engage CPD to boost competencies for improved job performance.