Essential Skills for Accounting Graduates: The Accounting Practitioner's Perspective
Ernest G. Kitindi* (Senior Lecturer in Accounting and Auditing, Accounting and Finance Department, University of Botswana ), Klodwig V. Mgaya** (Lecturer in Business Information Systems, Accounting and Finance Department, University of Botswana)
Download Article | Published On 03/07/2006


This study was undertaken to collect the views of practicing accountants in Botswana on a number of skills considered essential for any graduate in Accounting. Questionnaires were delivered to 250 accountants employed by various organisations in the country. Responses were received from 69 practicing accountants. These accountants were of the view that Accounting lecturers tend to be out oftouch with market and competitive expectations because they are isolated from business professionals. Of the essential skills expected for accounting graduates, financial accounting was found to be the most critical technical skill, knowledge of Accounting packages and spreadsheet software were the most critical IT skills, and analytica1Jcritical thinking was found to be the most critical vocational skill. The study concludes that tertiary institutions should try to design their curricula to ensure that their accounting graduates possess the essential skills expected in the Botswana market.


critical skills; technical skills; IT skills; vocational skills; accounting graduates

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