Job Market Competency Requirements for Accounting Professionals: A Comparative Analysis of Online Job Ads from SMEs and Large Enterprises*

IF 0.9 Q3 BUSINESS, FINANCE
Sylvestre Uwizeyemungu, Jacques Bertrand
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引用次数: 0

Abstract

Compared to large enterprises (LEs), small and medium-sized enterprises (SMEs) have unique characteristics that may affect their needs in several areas. Thus, the “one-size-fits-all” approach to meeting the needs of both groups of enterprises would be inappropriate in different circumstances. In this study, we examine the current competency requirements of the Canadian market for professional accounting jobs with the following research question in mind: To what extent do SMEs' requirements for professional accounting positions differ from those of large companies? The study draws on person-environment fit theory and job market signaling theory. It is based on a content analysis of 310 online job postings (of which 111, or 35.8%, are from SMEs) for accounting professionals or for positions requiring strong accounting knowledge. Our results show a complex picture made up of similarities and differences between SMEs and LEs' requirements when recruiting professionals in accounting-related positions. The study points to some paradoxes and contributes to the debate about the evolution of accounting education in relation to specific business needs. In particular, the study suggests that SMEs' competency requirements are not necessarily commensurate with the needs dictated by their specific context. From a practical point of view, the results of the study could be of interest to SME managers and organizations dedicated to SMEs' development; recruitment services; national accounting organizations, such as the Chartered Professional Accountants of Canada; and the academic and professional communities involved in the training of professional accountants.

Abstract Image

就业市场对会计专业人才的胜任能力要求:中小企业与大型企业招聘广告的比较分析*
与大型企业(LEs)相比,中小型企业(SMEs)具有独特的特征,可能会影响其在几个领域的需求。因此,以“一刀切”的办法来满足两类企业的需要在不同的情况下是不适当的。在本研究中,我们考察了目前加拿大市场对专业会计职位的能力要求,并考虑到以下研究问题:中小企业对专业会计职位的要求与大公司的要求有多大差异?本研究借鉴了人-环境契合理论和就业市场信号理论。该报告是对310个招聘信息(其中111个,占35.8%)进行内容分析后得出的,这些信息是针对会计专业人士或需要很强会计知识的职位。我们的研究结果显示,在招聘会计相关职位的专业人员时,中小企业和大企业的要求之间存在着异同。该研究指出了一些矛盾之处,并有助于讨论与特定业务需求相关的会计教育的演变。该研究特别指出,中小企业的能力要求不一定符合其具体情况所规定的需要。从实际的角度来看,研究结果可能会引起中小企业管理者和致力于中小企业发展的组织的兴趣;招聘服务;国家会计组织,如加拿大特许专业会计师协会;以及参与培训专业会计师的学术和专业团体。
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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