International Journal of Evaluation and Research in Education (IJERE)
Vol 11, No 3: September 2022

The initial accountant competency of final year accounting students

Weli Weli (Universitas Katolik Indonesia Atma Jaya)
Almatius Setya Marsudi (Universitas Katolik Indonesia Atma Jaya)



Article Info

Publish Date
01 Sep 2022

Abstract

The development of information technology towards the 4th industrial revolution era brought changes to business processes in various industries, which will eventually have an impact on jobs in the accounting field. Accountants must be adaptable and competent to work as accounting professionals. Therefore, this study aimed to analyze the perceptions of final-year accounting students regarding knowledge competence, soft skills, information technology capabilities, and perceptions of readiness to enter the workforce. It also analyzed whether these competencies affect students' readiness to enter the workforce. In this study, the soft skills competencies are dimensions of intellectual, personal, organizational, internal, and communication competencies, and ethics in accounting. The data was collected using a questionnaire based Google Form given to several universities in Indonesia that were willing to distribute the forms to their accounting students. A descriptive method was used for data and confirmatory factor analysis and data processing was performed with the help of statistical package for the social sciences (SPSS) and partial least squares (SmartPLS) programs. The results showed that soft skills competencies had a higher score compared to accounting and information technology competencies. Furthermore, there was a significant influence between competence and work readiness of accounting students. This study provides information in the preparation of the accounting curriculum to consider various competencies following industry needs.

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Journal Info

Abbrev

IJERE

Publisher

Subject

Education

Description

The International Journal of Evaluation and Research in Education (IJERE) is an interdisciplinary publication of original research and writing on education which publishes papers to international audiences of educational researchers. The IJERE aims to provide a forum for scholarly understanding of ...