Market Relevance Of University Accounting Programmes: Evidence From Ghana

ABSTRACT

The study investigates the market relevance of university accounting programmes in Ghana. Objectives of the study were: to ascertain the perception of employers on the market relevance of accounting education in Ghanaian universities; to ascertain the skill-set requirements by employers; and to ascertain the contribution of industrial attachment to the performance of graduate accounting employees. Data was collected from players in academia (mainly on the programme content of the university accounting programmes), as well as employers (their perceptions about the university accounting programmes, the skills acquired by university accounting students, their knowledge base in computer technology, and generally how they were performing in the eyes of employers on the programmes read, the skills acquired, the level of information technology appreciation, and how internship (if they did any whiles in school) was influencing their work output). A questionnaire was used in gathering the data, and other data collection tools such as interviews were used to gather additional information. The mixed method was employed while the data was analysed with the help of the Constructive Alignment Theory and the CIPP Model. The study found a few discrepancies between the expectations of industry and what the university accounting programmes produce in Ghana. However, employers are fairly appreciative of the current performance of university accounting graduate employees and recommend that steps should be taken to ensure that details and execution of the programmes of study are tailored toward the expectations of industry. One limitation of the study is that, the researcher wish to have had a focus group discussion among industry professionals, selected academicians and a few students to jaw-jaw on the issues raised. However, the findings of this study are original to the study and useful to guide future studies.