Transformation of skills in the accounting field: the expectation–performance gap perceived by accounting students

Tytti Elo, Satu Pätäri, Helena Sjögrén and Markus Mättö

Accounting Education, 2024, vol. 33, issue 3, 237-273

Abstract: Addressing the discussion about accounting students’ readiness for future accounting work, this study aims to explore their perceptions of what kinds of gaps possibly exist between their expectations about the importance of various skills in professional practice and the level of skill development attained during accounting studies. The data for the study were collected using a survey of Finnish accounting students. The findings highlight the expected importance of several professional skills for future accounting work and emphasise the need for further development of technological skills in accounting education. The study’s results also show that students do experience gaps between their expectations and actual performance in various skill areas. The study extends the literature on such gaps by presenting accounting students’ perspectives concerning a comprehensive list of technical and professional skills, including skills related to emerging technologies, and offers suggestions about skill areas probably needing further emphasis in accounting education.

Date: 2024
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DOI: 10.1080/09639284.2023.2191289

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