University accounting education and the labour market in Ghana

Abstract

The study sought to explore university accounting education in relation to the labour market by examining employers' expectations, graduates' perception and the accounting curriculum content/structure. The study was conducted using a cross-sectional descriptive survey research design. Using the proportionate technique, simple random sampling, purposive sampling and the systematic sampling procedures, the universities, accounting graduates working in the public and private sectors, together with their employers were selected for the study. A questionnaire was used to gather the requisite data for the study. The data was analysed using frequencies, percentages, mean distributions, independent samples t-test, and ANOV A. The study found that, accounting graduates perceived skills such as: exhibiting honesty, continuous learning, work ethics, problem solving abilities, time management, analytical thinking, among others as important to their careers. Also, it was realised that, accounting courses such as: "Accounting and financial reporting", "Microsoft Office Programme", "Financial statement analysis", and "Tax regulations", among others were important to the careers of the accounting graduates. Again, there were gaps between the expectations of employers and the perceptions of accounting graduates in terms of knowledge and skills. The study recommended that, heads ofaccolmting departments of the various universities should ensure that they make available technologies comparable to what students are likely to find in the workplace. Again, they should ensure that, their accounting students undergo mandatory internship as a partial requirement for completing the programme.