UUM Repository | Universiti Utara Malaysian Institutional Repository
FAQs | Feedback | Search Tips | Sitemap

Accounting education: Filling competencies gap

Che Abdul Rahman, Mara Ridhuan and Tengku Abdullah, Tengku Akbar and Agus, Arawati and Rahmat, Mohd Mohit (2004) Accounting education: Filling competencies gap. In: ASEAN Symposium on Educational Management and Leadership (ASEMAL4), 13 - 15 Disember 2004, Grand Plaza Parkroyal, Penang. (Unpublished)

[img] PDF
Restricted to Registered users only

Download (124kB)


Globalisation has changed the competitive and technological environments in which businesses operate. This in turn has resulted in new expectations of accounting profession. Accordingly, accounting education must change to meet the needs of the profession. In the USA and UK, there is a widespread belief that the current accounting program is inadequate to meet the present and expected needs of the profession. Accounting educators have always been reproved for creating competencies gap, which means that what is important in the workplace, is not being emphasized in the universities. In the Malaysian context, our accounting degree curriculum has already been integrated by other disciplines in order to fulfill the need of current state in accounting profession, but do the local higher institutions still suffer the similar problems and be blamed on the same ground accordingly? This research aims to identify the competency gap probably created by local universities and it will be a basis for reviewing accounting education. In this study, 1,300 questionnaires were sent to accounting graduates from local public universities such as Universiti Malaya, Universiti Kebangsaan Malaysia, International Islamic University, Universiti Utara Malaysia, Universiti Sains Malaysia, Universiti Teknologi Mara, and Universiti Putra Malaysia who are members of Malaysian Institute of Accountants. There were 243 returned questionnaires. Gap analysis found 2 categories of gaps; 1) large gap and 2) small gap. Large gap suggest that the most important competencies in the workplace but less emphasized at their universities are broad competencies such as communication skills, decision-making skills, leadership etc. The small gap suggest that the competencies which almost fulfill the workplace requirement are core competencies such as skill in financial accounting, management accounting, auditing, accounting system & control and taxation. In restructuring the accounting education, this study suggests that more revision and expansion should be placed on broad competencies such as existing marketing, communication, decision-making and leadership courses in the local universities. Finally, co-operation between universities and practitioners is important in bridging the gap.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Organized by Faculty of Cognitive Sciences and Education of Universiti Utara Malaysia
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > LB Theory and practice of education > LB2300 Higher Education
Divisions: College of Arts and Sciences
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 19 May 2011 05:00
Last Modified: 19 May 2011 05:00
URI: http://repo.uum.edu.my/id/eprint/2890

Actions (login required)

View Item View Item