Measuring up to international benchmarks in developing accounting graduates for the job market: A study of four universities in Ghana

Abstract

The study examined how universities in Ghana develop the professional competencies of accounting graduates and how these competencies contribute to their job performance. A mixed-method approach that employed the embedded design was used to execute the study. The conceptual content analysis was used to analyse documents from fourteen universities in Ghana, America, Asia and Europe. Also, the explanatory correlational design was used to collect and analyse quantitative data. Through the census approach, data was gathered from 115 accounting graduates working in accounting and audit organisations. The results show that universities in Ghana, like universities in other continents, placed much emphasis on developing graduates’ technical competence with moderate and little emphasis on professional skills and professional values, ethics, and attitudes, respectively. However, education provided in Ghana did not give students the opportunity to undertake practical job-related activities as other universities did. Again, there were differences in the competencies developed in students. Besides, all the competencies significantly influenced job performance; yet continuing professional development served as a partial mediating variable for the competencies and job performance except for professional skills and job performance. Developing all competencies of accounting graduates with comprehensive practical experience was recommended. Moreover, graduates and employers are advised to ensure they roll out Continuing Professional Developments to sustain the skills acquired by graduates in school so as to scale up their job performance.