{"title":"Job Market Competency Requirements for Accounting Professionals: A Comparative Analysis of Online Job Ads from SMEs and Large Enterprises*","authors":"Sylvestre Uwizeyemungu, Jacques Bertrand","doi":"10.1111/1911-3838.12396","DOIUrl":null,"url":null,"abstract":"<p>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.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 2","pages":"343-391"},"PeriodicalIF":0.9000,"publicationDate":"2025-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12396","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12396","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.
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.