A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)

Iliya Komarev and Galina Preobragenskaya

Journal of Accounting Education, 2022, vol. 59, issue C

Abstract: Prior literature suggests that accounting education needs to adapt to constantly evolving market needs. This paper develops a comprehensive framework of competencies demanded by employers in the GCC region to be integrated into the local accounting curricula. The paper proposes a text-mining methodology for extracting data directly from job advertisements and generating lists of competencies. The methodology has multiple advantages: (i) it is based on readily available job market data, (ii) it produces sets of ranked knowledge and skills, supported by descriptions (learning outcomes), (iii) it allows examining a comprehensive range of competencies, (iv) it is easily adaptable to any segment of the job market. Moreover, the proposed framework highlights a different priority of competencies to be developed by undergraduate and graduate-level accounting programs.

Keywords: Accounting curriculum; Competencies; Skills; Content analysis; Job advertisements (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:59:y:2022:i:c:s0748575122000161

DOI: 10.1016/j.jaccedu.2022.100782

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