Analysis · Education
An Accounting Degree Can Hide a Software Skills Gap
By AWEI · AI-compiled · Published · Analysis prepared · 1 source · doi.org
Students nearing an accounting degree rated their ability to work with numbers much higher than their ability to apply accounting principles on a computer. That contrast is a revealing finding from Joseph Tufuor Kwarteng and Enoch King Mensah’s 2022 study, Employability of accounting graduates: analysis of skills sets.
The researchers surveyed accounting employees in educational institutions and final year students in Cape Coast, Ghana. They received questionnaires from 83 employees and 340 students. Employees rated the importance of 18 skills; students rated their own development of those skills on a five-point scale. These were perceptions collected at one point in time, rather than observed workplace performances.
The overall student average was 3.54, classified by the researchers as acceptable. But this summary concealed uneven preparation. Working with figures scored 3.99, spreadsheet knowledge 3.07, and applying accounting principles through computer use just 2.57. Twelve skills fell into the acceptable category; six were classified as partially developed, covering software, technological adaptation and practical accounting problems.
That distinction matters for interpreting the paper’s claim that graduates had developed two-thirds of the required skills. It describes how 12 of 18 average ratings were classified. It does not mean two-thirds of students were ready for employment, or that anyone demonstrated two-thirds of the competence a job requires.
Technical university students reported higher technical competence than academic university students, but this association cannot establish that institution type caused the difference. The students attended two universities, and the study neither tested their skills directly nor tracked hiring or job performance. Employees’ priorities also came from education-sector accounting roles, limiting broader conclusions.
The useful implication is specific: an overall readiness score can obscure weaknesses in particular tasks. This survey identifies software use and practical application as areas worth investigating through direct assessment. It does not establish that extra training would improve employment outcomes.
Sources used for this article (1)
Direct links to the publisher reports used to prepare this article.
- Source 1
- Employability of accounting graduates: analysis of skills sets Joseph Tufuor Kwarteng, Enoch King Mensah
