毕业生对会计职业生涯的准备情况——对斐济雇主观点的调查

IF 2.1 Q2 BUSINESS, FINANCE
S. Roy
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引用次数: 1

摘要

本文的目的是从一个太平洋岛国雇主的角度,识别并获得对技能期望差距存在程度的最新见解,包括在会计师工作环境中被认为必不可少的能力,以及雇主为会计毕业生提供的支持,以解决技能期望差距。设计/方法/方法使用Bui和Porter(2010)开发的期望-绩效差距框架,本研究通过对斐济特许会计师事务所、大中型商业和工业公司的雇主进行半结构化访谈收集和分析数据。调查结果:大多数雇主表示,斐济大学的毕业生做好了充分的准备,并具备了在工作场所发挥作用的必要素质。然而,雇主希望大学在培养信心和提高将理论知识应用于实践的能力方面做得更多。调查结果还概述了与制度、社会和学生相关的制约因素直接影响毕业生的质量,而这不是由学术界控制的。研究局限/启示值得注意的是,研究生的能力是在两种不同的学习环境中发展起来的。本研究从雇主的角度关注大学如何为毕业生在工作场所的表现做好准备。这可以作为未来研究的基础,以调查雇主为毕业生提供的培训的有效性,使他们成为成功的会计专业人员。原创性/价值本研究通过对毕业生在会计专业中表现能力的程度、毕业生能力的普遍问题以及雇主对加强毕业生能力的贡献等方面的最新见解,澄清了关于学术与实践差距的争论。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Graduate readiness for a professional career in accounting – an investigation of employers’ perspectives in Fiji
Purpose The purpose of this paper is to identify and gain recent insights into the extent to which skills expectation gap exists from the perspective of employers in a Pacific Island country, including the competencies perceived essential within the work context of accountants and the support provided by employers to accounting graduates to address the skills expectation gap. Design/methodology/approach Using the expectation–performance gap framework developed by Bui and Porter (2010), this study collects and analyses data via semi-structured interviews with employers at chartered accounting firms, large- and medium-sized commercial and industrial firms in Fiji. Findings Majority of the employers indicated that graduates from the Fijian universities are adequately prepared and have acquired the necessary attributes to perform at the workplace. However, employers expect universities to do a little more in terms of developing confidence and improving ability to apply theoretical knowledge to practice. The findings also outline that the institutional-, social- and student-related constraints directly affect the quality of graduates, which are not in control of academics. Research limitations/implications It is noted that graduate capabilities are developed over two different learning environments. This study focused on how universities prepared graduates to perform at the workplace from the perspective of employers. This serves as a basis for future research to investigate effectiveness of trainings provided by employers to graduates to enable them into becoming successful accounting professionals. Originality/value This study adds clarifications to the debate on academic–practice gap by providing recent insights into the extent to which graduates demonstrate capabilities to perform in the accounting profession, the prevailing issues with graduate capabilities and the employers’ contribution towards strengthening graduate capabilities.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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