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Abstract
                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.
            
        Keywords
                                                                 critical skills 
                                              technical skills 
                                              IT skills 
                                              vocational skills 
                                              accounting graduates 
                                    
            Citation
Kitindi , E. Mgaya , K. (2006), "Essential Skills for Accounting Graduates: The Accounting Practitioner's Perspective", The African Journal of Finance and Management, Volume 15 Issue 1 , 0856-6372.
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