Expectations vs. Abilities: Bridging the Gap
DOI:
https://doi.org/10.33423/jabe.v26i6.7391Keywords:
business, economics, undergraduate accounting, employee expectations, entry-level practitioners, unpreparedness, critical thinking, applicationAbstract
The purpose of this grounded theory study which applies qualitative techniques, using open-ended interviews and surveys, is to address the problem that businesses lack efficient and effective work production due to entry-level employees not being adequately prepared. The specific purpose is to understand what deficits currently exist between demands and abilities, and what can be done to eliminate those. While there is always some on-the-job training, having this knowledge will fill the current gap in the literature and better prepare entry-level practitioners. While this study looks specifically at accounting students, it can be applied to all areas of business.
References
Abeysekera, I. (2015). Student preferences for instructional methods in an accounting curriculum. International Journal of Teaching and Learning in Higher Education, 27(3), 310–319. Retrieved from https://www.semanticscholar.org/paper/Student-Preferences-for-Instructional-Methods-in-an-Abeysekera/17ad4b9df975b01ca779966c899f74b417d0574e
Birnberg, J.G. (2000). The role of behavioral research in management accounting education in the 21st century. Issues in Accounting Education, 15(4), 713–728. Retrieved from https://www.proquest.com/docview/210905900?pq-origsite=gscholar&fromopenview=true
Diller-Haas, A. (2004). Time to change introductory accounting. CPA Journal, 74(4), 60–62.
Freeley, A.J., & Steinberg, D.L. (2005). Argumentation and debate: Critical thinking for reasoned decision making. Belmont, CA: Thomson Wadsworth. Retrieved from http://archives.cpajournal.com/
Hao, Q., Kaufinger, G., & Maksy, M.M (2021). Factors Affecting Student Performance in Managerial Accounting: An Empirical Study at a US Residential Public University. Journal of Applied Business and Economics, 23(4). https://doi.org/10.33423/jabe.v23i4.4457
Inada, Y. (2020). The Impact of Higher Education Entrepreneurship Practical Courses: Developing an Entrepreneurial Mindset. Journal of Applied Business and Economics, 22(8). https://doi.org/10.33423/jabe.v22i8.3273
Johnson, R. (2014). Accounting practitioners reflect on faculty impact: Bridging the gap between theory and practice. American Journal of Business Education, 7(2), 109–114. Retrieved from https://www.researchgate.net/publication/293023230_Accounting_Practitioners_Reflect_On_Faculty_Impact_Bridging_The_Gap_Between_Theory_And_Practice
Laksmana, I., & Tietz, W. (2008). Temporal, cross-sectional, and time-lag analyses of managerial and cost accounting textbooks. Accounting Education, 17(3), 291–312. Retrieved from https://www.tandfonline.com/doi/abs/10.1080/09639280701788745
Mazurowska, M. (2014). The role of behavioral research in management accounting. Research Papers of the Wroclaw Univesity of Economics / Prace Naukowe Uniwersytetu Ekonomicznego We Wroclawiu, (345), 66–73. Retrieved from https://www.researchgate.net/publication/287942625_The_role_of_behavioural_research_in_management_accounting
Mertens, D.M. (2015). Research and evaluation in education and psychology: Integrating diversity with quantitative, qualitative, and mixed methods (4th ed.). Thousand Oaks, CA: SAGE Publications, Inc.
Moser, D.V. (2012). Is accounting research stagnant? Accounting Horizons, 26(4), 845–850. Retrieved from https://publications.aaahq.org/accounting-horizons/article-abstract/26/4/845/2113/Is-Accounting-Research-Stagnant?redirectedFrom=fulltext
Nguyen Kim Quoc, T. (2016). Professional ethics in accounting curriculum at a Vietnamese university. International Journal of Management, Accounting & Economics, 3(4), 261–271. Retrieved from http://www.ijmae.com
O’Leary, C. (2009). An empirical analysis of the positive impact of ethics teaching on accounting students. Accounting Education, 18(4/5), 505–520. Retrieved from https://www.tandfonline.com/doi/abs/10.1080/09639280802532158
Penn, M.L., Currie, C.S.M., Hoad, K.A., & O’Brien, F.A. (2016). The use of case studies in OR teaching. Higher Education, 22(4), 877–888. Retrieved from https://www.tandfonline.com/doi/full/10.1080/23752696.2015.1134201
Phillips, F. (2017). Are you making learning too easy? Effects of grouping accounting problems on students’ learning. Issues in Accounting Education, 32(3), 81–93. Retrieved from https://publications.aaahq.org/iae/article-abstract/32/3/81/8041/Are-You-Making-Learning-Too-Easy-Effects-of?redirectedFrom=fulltext
Phillips, M.E., & Graeff, T.R. (2014). Using an in-class simulation in the first accounting class: Moving from surface to deep learning. Journal of Education for Business, 89(5), 241–247. https://www.tandfonline.com/doi/abs/10.1080/08832323.2013.863751
Pincus, K.V., Stout, D.E., Sorensen, J.E., Stock, K.D., & Lawson, R.A. (2017). Forces for change in higher education and implications for the accounting academy. Journal of Accounting Education, 40, 1–18. Retrieved from https://www.sciencedirect.com/science/article/pii/S0748575116301993
Rebele, J.E., & St. Pierre, E.K. (2015). Main article: Stagnation in accounting education research. Journal of Accounting Education, 33, 128–317. Retrieved from https://www.sciencedirect.com/science/article/abs/pii/S0748575115000214
Reyneke, Y., & Shuttleworth, C.C. (2018). Accounting education in an open distance learning environment: Case studies for Pervasive skills enhancement. Turkish Online Journal of Distance Education, 19(3), 140–155. Retrieved from https://eric.ed.gov/?id=EJ1183330
Ryan, G.W., & Bernard, H.R. (2003). Techniques to identify themes. Field Methods, 15(1), 85.
Stephens, W., Vance, C.A., & Pettegrew, L.S. (2012). Embracing ethics and morality. CPA Journal, 82(1), 16–21. Retrieved from https://www.nysscpa.org/new/publications/the-cpa-jounral/issue
Sheehan, N.T., & Schmidt, J.A. (2015). Preparing accounting students for ethical decision making: Developing individual codes of conduct based on personal values. Journal of Accounting Education, 33(3), 183–197. Retrieved from https://www.sciencedirect.com/science/article/abs/pii/S0748575115000469
Stout, D.E. (2015). Regression analysis: Instructional resource for cost/managerial accounting. Accounting Education, 24(1), 57–73. https://www.tandfonline.com/doi/abs/10.1080/09639284.2014.974197
Thomas, S. (2012). Ethics and accounting education. Issues in Accounting Education, 27(2), 399–419. Retrieved from https://publications.aaahq.org/iae
Walstra, R.J. (2022). Readiness for change in public accounting firms. Journal of Applied Business and Economics, 24(1). https://doi.org/10.33423/jabe.v24i1.5007
