ABSTRACT

This study investigates students’ learning needs to prepare them for workplaces characterised by rapidly changing information and communication technology (ICT) requirements. Interviews enabled employers to give their perspectives on the types and extent of software used by accounting graduates, their required workplace ICT competencies and the extent to which graduates met employers’ ICT competency expectations. Overall, employers’ expectations of graduates in the workplace are higher although they have mixed views about their ICT competencies. It remains essential for graduates to have a sound foundation of accounting skills. Graduates need to understand how transactions move through the accounting process so that they can evaluate the reasonableness of accounting information. The study highlights where enhancements can be made to courses. These findings can be used by accounting educators in the planning and delivery of accounting programmes to ensure that accounting graduates have the essential ICT competencies required for their future careers.

摘要

本研究调查学生的学习需求，以帮助他们为适应信息通信技术 (ICT) 要求快速变化的工作场所做好准备。面试使雇主能够对会计毕业生使用的软件类型和范围、他们所需的工作场所 ICT 能力以及毕业生满足雇主 ICT 能力期望的程度发表看法。总体而言，雇主对毕业生在工作场所的期望更高，尽管他们对其 ICT 能力的看法不一。毕业生拥有良好的会计技能基础仍然至关重要。毕业生需要了解交易如何在会计过程中进行，以便他们能够评估会计信息的合理性。该研究强调了可以对课程进行改进的地方。