Özet:

Many studies have found discontent from practitioners to the knowledge and skills possessed by accounting graduates, especially graduates who have recently entered the workforce. Therefore, students need to know the various types of skills required and compiled. Once students recognize the different types of skills / attributes, it is important to know how they are in the assessment of these skills / attributes as a priority that they must prepare. No less important is something that employers need about graduates of accounting. This study aims to examine the perceptions of students and employers on various types of skills and attributes and test the possibility of perception and expectation gap between them. In addition, this study also conducts rankings to summarize what types of skills / attributes are priorities in order for students to be able to engage in work and employers satisfied with the knowledge and skills brought by the prospective workers. The respondents of this research are the last year accounting students from the State University in Padang City. Hypothesis testing is done with one-tailed paired t-test while the ranking is based on the mean score of each skill / attribute by considering the consensus measured by coefficien of variation (CV). The results show that students perceive technical skills as more important than overall generic skills although individually, personal and interpersonal skills are considered more important than technical skills. The study also found that overall, employers also considered technical skills to be more important. Then, there is a significant difference between the perceptions of students and employers about the skills and attributes required by accounting alumni to succeed in the world of work .

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