Identifying Discrepancies in Perceptions of Knowledge and Skills between Employers and Educators in Accounting Education

Abstract

This paper aims to investigate difference perceptions of knowledge and skills between employers and educators in accounting education. The research participants are consist of 37 educators and 139 employers related to accounting fields. In the paper, the questionnaire with returned 19 items related to the knowledge and skills would be evaluated graduate students by employers and educators in accounting and the results were evaluated using the SPSS program. There is significant difference between employers and educators on importance of graduates knowledge and skills.