Patterns underlying required competencies for CPA professionals: a content and cluster analysis of job ads

Sylvestre Uwizeyemungu, Jacques Bertrand and Placide Poba-Nzaou

Accounting Education, 2020, vol. 29, issue 2, 109-136

Abstract: In today's dynamic environment, the adaptation of the accounting profession to meet actual socio-economic needs is a challenging, and yet necessary, task. This study analyzes the technical competency requirements signalled in 171 online job advertisements for accounting positions by Canadian organizations and contrasts them with the CPA Canada competency framework, which serves as the basis for the training and accreditation of professional accountants. Following a content and a cluster analysis of the job ads, three well-separated and meaningful profiles of positions are uncovered based on technical competencies that Canadian organizations required when hiring accountants: the financial reporting, the tax aggressiveness, and the performance management profiles. From a practical standpoint, this study provides the Canadian accounting professional body, as well as educators in the accounting field, with insights regarding the expectations of the job market. The study also has implications in accounting education beyond the Canadian context.

Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://hdl.handle.net/10.1080/09639284.2020.1737157 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accted:v:29:y:2020:i:2:p:109-136

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAED20

DOI: 10.1080/09639284.2020.1737157

Access Statistics for this article

Accounting Education is currently edited by Richard Wilson

More articles in Accounting Education from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().