e-journal

The expectation-performance gap in generic skills in accounting graduates

---

Purpose – The purpose of this paper is to investigate the generic skills that are important for the
career success of accounting graduates in Sri Lanka from the perspectives of university educators and
employers.
Design/methodology/approach – Bui and Porter’s (2010) expectation-performance gap framework
was modified to match with the context of the current study. Data collected via questionnaire survey
was analysed for non-parametric tests: the Wilcoxon signed-rank test and the Mann-Whitney test,
using SPSS version 20, and quantified the expectation-performance gap and its components.
Findings – The major finding of this research is that the main cause for the expectation-performance
gap, as identified in the analysis of the constraint gap is university educators’ low confidence in
teaching the required generic skills for career success of graduates. However, university educators are
aware of the employer expectations of graduate accountants in terms of generic skills. Employers
indicated that many of the generic skills are not achieved by the accounting graduates.
Practical implications – Findings of this study reflect the importance of expanding the accounting
curricula by embedding and assessing generic skill development activities. In addition, it is vital to
develop the capacities of university educators in terms of teaching and assessing generic skills in
accounting degree programmes.
Originality/value – This study contributes to the literature as one of few studies that investigate the
generic skills development of accounting graduates in Asia, particularly in Sri Lanka.

Keywords Sri Lanka, Generic skills, Expectation-performance gap

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Asian Review of Accounting

No. Panggil

-

Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Asian Review of Accounting Vol. 22 No. 1, 2014 pp. 56-72

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar