Perceived experiences of preparing accounting students with digital skills for the workplace : An exploratory grounded approach study at a newly formed Technological University in Ireland

Gorman, Geraldine (2024) Perceived experiences of preparing accounting students with digital skills for the workplace : An exploratory grounded approach study at a newly formed Technological University in Ireland. PhD thesis, Lancaster University.

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Abstract

Accounting education has been criticised for ill-equipping graduates for professional employment, with calls for accounting students to have a broader range of skills, particularly digital skills on entering the workplace. Digital skills are an important employability skill, yet employers repeatedly state that accounting graduates entering the workplace do not have the necessary digital skills to carry out their roles effectively. Accounting educators in higher education have differing views on the level of importance placed on digital skills covered in accounting programmes. The differing views between the level of skills employers expect and what accounting educators are covering in higher education are currently misaligned. Although a certain degree of misalignment is anticipated, this gap is expanding to the extent of resembling a “gaping hole”. This study uses a grounded approach, an approach not used in previous studies in this area, to analyse data from the most influential stakeholders in enacting change in higher education accounting curriculums – teaching staff on programmes. Using this approach allowed for a comprehensive answering of the research questions where no predetermined outcomes were anticipated, and common themes emerged from the data during the analysis process. This study highlights the challenges of implementing digital skills in accounting programmes, with the most influential factor in the process being the pressure on staff to obtain professional exemptions from professional accounting bodies. Other challenges were also identified in integrating digital skills into higher education accounting education, such as the lack of resources and institutional support, uneven distribution of digital skills modules in course design ie front loading modules in Year 1 of programmes, and limitations in including work placement on programmes. It concludes that it is necessary to scrutinise the connections between higher education institutions, professional accounting bodies, and employers. Presently, professional accounting bodies wield significant influence in higher education, while employers’ engagement is lacking. This research proposes that establishing a more equitable and organised collaboration among these three entities in a formal manner, would enhance these relationships in the future and foster more sustainable outcomes. This collaboration would subsequently boost flexibility and create space for the integration of essential digital skills for accounting students who are entering today's workforce.