A STUDY OF THE GAP BETWEEN THE EXPECTED SPECIALIZED SKILLS OF ACCOUNTING GRADUATES AND ACTUAL LEVEL IN IRAN

Mahdi Salehi (), Hossein Mirzaei and Mostafa Bahrami
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Mahdi Salehi: Ferdowsi University of Mashhad, Mashhad, Iran
Hossein Mirzaei: Ferdowsi University of Mashhad, Iran
Mostafa Bahrami: Hidaj Branch, Islamic Azad University, Iran

JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, 2013

Abstract: Need for valuable experience and knowledge as well as support for graduates are the requirements of growth in societies. The purpose of the present research was to study the difference between the expected administrative and specialized skills of accounting graduates. This research was an applied study in which the data collected using a questionnaire and was analyzed suing Mann-Whitney U test and Kruskal- Wallis one-way ANOVA. The population of the research consisted of auditors, financial statement preparers, and financial statement users. The results showed significant differences between the expected and the actual skills of graduates. Also group comparison suggested significant differences in terms of the expected skills, but no significant difference was observed between these groups in their actual skills.

Keywords: expected skills; actual skills; accounting graduates (search for similar items in EconPapers)
JEL-codes: M41 M42 N25 (search for similar items in EconPapers)
Date: 2013
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http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_3_2013.pdf Revised version, 2013 (application/pdf)

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