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The expectation-performance gap in generic skills in accounting graduates : Evidence from Sri Lanka

Abayadeera, Nadana and Watty, Kim 2014, The expectation-performance gap in generic skills in accounting graduates : Evidence from Sri Lanka, Asian review of accounting, vol. 22, no. 1, pp. 56-72.

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Title The expectation-performance gap in generic skills in accounting graduates : Evidence from Sri Lanka
Author(s) Abayadeera, Nadana
Watty, Kim
Journal name Asian review of accounting
Volume number 22
Issue number 1
Start page 56
End page 72
Total pages 16
Publisher Emerald
Place of publication Bingley, England
Publication date 2014
ISSN 1321-7348
Keyword(s) Sri Lanka
generic skills
expectation-performance gap
Summary Purpose
The purpose of this paper is to investigate the generic skills that are important for the career success of accounting graduates in Sri Lanka from the perspectives of university educators and employers.

Design/methodology/approach
Bui and Porter's (2010) expectation-performance gap framework was modified to match with the context of the current study. Data collected via questionnaire survey was analysed for non-parametric tests: the Wilcoxon signed-rank test and the Mann-Whitney test, using SPSS version 20, and quantified the expectation-performance gap and its components.

Findings
The major finding of this research is that the main cause for the expectation-performance gap, as identified in the analysis of the constraint gap is university educators’ low confidence in teaching the required generic skills for career success of graduates. However, university educators are aware of the employer expectations of graduate accountants in terms of generic skills. Employers indicated that many of the generic skills are not achieved by the accounting graduates.

Practical implications
Findings of this study reflect the importance of expanding the accounting curricula by embedding and assessing generic skill development activities. In addition, it is vital to develop the capacities of university educators in terms of teaching and assessing generic skills in accounting degree programmes.

Originality/value
This study contributes to the literature as one of few studies that investigate the generic skills development of accounting graduates in Asia, particularly in Sri Lanka.
Language eng
Field of Research 130313 Teacher Education and Professional Development of Educators
Socio Economic Objective 930101 Learner and Learning Achievement
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2014, Emerald Group Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30062979

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.