Qualities of Malaysian accounting graduates and their job performance from the perspective of employers

Research findings suggest that graduates lack various qualities that are important in
today’s job market. These include knowledge, skills, abilities and other characteristics
that might directly influence their job performance. This phenomenon is not only
common in developed countries, but also in developing countries like Malaysia. In
Malaysia, for example, graduates from local universities and colleges are struggling for
employment due to lack of essential skills. It is due to the lack of studies involving the
qualities of accounting graduates in Malaysia that this study was carried out to fill this
gap. The main objective of this study was to determine the level of Malaysian accounting
graduates’ qualities from the perspective of employers and the effect on their job
performance. Graduates’ qualities were measured using knowledge, skills, abilities and
other characteristics. 325 employers from auditing firms in Malaysia were selected as the
respondents in this study. Data was managed and analyzed using SPSS version 18.0. The
results indicate that the majority of the respondents strongly perceived that certain
qualities should be given high priority in the accounting curriculum. This study provides
evidence that accountants and employers perceived alike on fundamental qualities that
must be incorporated in the curriculum such as financial accounting, managerial
accounting and auditing/assurance services, global/international business, taxation,
accounting application system, written and oral communication skills, applying analytical
techniques, critical thinking, assertiveness, flexibility, self-confidence and decisiveness.
The findings also suggest that there were significant relationships between accounting
graduates’ qualities and their job performance. It was found that accounting graduates’
qualities which contribute more than three-quarters to their job performance, become the
most important predictor. This study suggests that the higher the qualities of the
accounting graduates, the greater their performance in the workplace. The findings of this
study hope to shed important information on accounting graduates’ employability issues
and ways to perhaps improve the situation in the future.