Such an importance leads leaders of four major organisations in the US to sponsored Albrecht and Sack’s (Albrecht & Sack) monograph. Their study is considered as one of the key studies regarding knowledge and skills in accounting education and it has been cited by many authors in the field since it has been published in 2000 (Johnson & Halabi, 2009). Those organisations include the American institute of Certified Public Accountants (AICPA), the institute of Management Accountants (IMA), the American Accounting Association (AAA); and the Big 5 professional service firms. Three methods were adopted in their study to collect data and they are; interviewing number of stakeholders in business, accounting, and education; using focus group technique with educators, public accountants, and government accountants; an addition to distribution questionnaire surveys. As no responses for the previous calls for accounting education to be changed, those leaders believed that action should be taken to set out serious and quick changes so that accounting education can be survived. They recommended extending the accounting programmes content to comprise analytical/critical thinking, communications (oral and written), computing technology and decision making. Similarly to the finding of Albrecht & Sack Jackling and De Lange (2009) stated that employers in the UK believe that new accounting …show more content…
Sets of abilities and attitudes are required by dynamic context of business. Further, the pressure which is practiced upon accounting profession within the context of a particular country or worldwide obligates employers to seek for skillful accounting employees. As highlighted by those employers accounting candidate should demonstrate number of competences. Hassall, Joyce, Montano, and Anes (1999) examined importance of such competences from CIMA employers points views in the UK in management accounting area. Authors used a list of 22 skills which includes communication skills, group working skills, time management, information technology and other skills, values and knowledge. Although the results collected shown that employers significantly agreed that most of these skills are important they relatively lamented the level of new graduates in relation to these skills. Burnett (2003b) investigated practitioners from different groups include private and public firms, most of these firms are CPA members. The questionnaire result show that analytical/critical thinking, written communication, oral communication, and decision-making, are the most important skills