会计专业毕业生的就业能力：技能组合分析。
Employability of accounting graduates: analysis of skills sets.
作者信息
Kwarteng Joseph Tufuor, Mensah Enoch King
机构信息
Department of Business and Social Sciences Education, College of Education Studies, University of Cape Coast, Ghana.
Department of Business Education, S. D. Dombo University of Business and Integrated Development Studies, Ghana.
出版信息
Heliyon. 2022 Jul 13;8(7):e09937. doi: 10.1016/j.heliyon.2022.e09937. eCollection 2022 Jul.
This study assessed the extent universities had equipped accounting graduates with employable skills. It employed descriptive cross-sectional survey with a random sample of 435 employees and accounting graduates. Separate questionnaires were administered first to the employees in soliciting essential skills needed in the accounting profession, and then to the accounting graduates in measuring the development of these skills in them. Data were analyzed with descriptive and inferential statistics. The findings showed that accounting graduates had developed two-thirds of the 18 skills employees considered essential to the accounting profession. IT skills, constituting remaining one-third of the essential skills, were not fully developed. Also, graduates' technical competence development was found to be influenced by the type of institution attended. It was recommended that universities should modify their accounting curriculum to reflect the teaching of IT skills, as potential employers of accounting graduates consider entrenching IT skills in recruits' orientation and development programs.
本研究评估了各大学为会计专业毕业生配备就业技能的程度。它采用了描述性横断面调查，随机抽取了435名员工和会计专业毕业生作为样本。首先向员工发放单独的问卷，以征求会计职业所需的基本技能，然后向会计专业毕业生发放问卷，以衡量他们这些技能的发展情况。数据采用描述性和推断性统计进行分析。研究结果表明，会计专业毕业生已掌握了员工认为对会计职业至关重要的18项技能中的三分之二。构成其余三分之一基本技能的信息技术技能尚未得到充分发展。此外，还发现毕业生的技术能力发展受到所就读院校类型的影响。建议大学应修改其会计课程，以反映信息技术技能的教学内容，因为会计专业毕业生的潜在雇主认为应将信息技术技能纳入新员工的入职培训和发展计划中。
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