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PROFESSIONAL ACCOUNTANTS SKILLS EXPECTED FROM ACCOUNTING EMPLOYERS – EVIDENCE FROM RECENT RESEARCH

This paper analyses prerequisite professional accountants' generic skills from accounting employers' perspective. Generic skills received much attention and were analysed from the perspectives of accounting professionals, graduate accountants but also from the perspective of accounting employers. The expectations of the accounting employers best reflect the labour market requirements and are an important source of information of necessary generic skills of professional accountants. This paper aims to broaden current knowledge regarding the expected generic skills of professional accountants by analysing results of recent studies from accounting employers' perspectives conducted in different regions. Literature review was conducted by investigating large databases such as Web of science Core Collections and Scopus as well as prominent scientific journals, focusing on the period from 2016 till 2020 with emphasis on different regions. Consistent with previous research, results suggest there is no general agreement regarding the prerequisite generic professional skills of professional accountants from an employers perspective. We also identified some common skills perceived as important: oral and written communication skills, teamwork skills, critical thinking and problem-solving skills, ability to use information technology, commitment to life-long learning and ethical attitude. Identification of different generic skills should serve as a guidance for accounting educators in their reflection regarding accounting programs and establishing relevant teaching areas, units and learning outcomes. Further research should focus on contextual factors to produce interesting findings and enable a deeper degree of understanding of expected generic skills of professional accountants.

accounting professionals, accounting graduates, accounting employers, generic skills

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