Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities


  • The authors would like to thank CPA Australia for their generosity in providing financial assistance and to Robert Faff, Editor of Accounting and Finance.

  • doi: 10.1111/j.1467-629X.2006.00173.x


This study investigated the emphasis placed on technical and generic skills developed during undergraduate accounting courses from the graduate perspective. It is motivated by two issues. First, calls by the accounting profession and international education committees regarding the professional adequacy of graduates. Second, the challenge facing educators and professional bodies to design accounting courses that address a diverse range of needs from students, the educational philosophy of the institution, and the changing dynamics of global business. Data obtained from 310 graduates from two Victorian universities provided insights into the types of skills development considered necessary for a successful accounting career.