Accounting curriculum and market needs

Purpose – The purpose of this paper is to examine whether the accounting curriculum fits business demand. More specifically, it determines competencies that Greek companies demand from higher education1 graduates and addresses any mismatches between the market's needs and the academic accounting/business curriculum through a survey in Greece. Design/methodology/approach – Using a survey to reveal their perceptions’ differences, the sample included 166 students, 25 lecturers/professors from a department of Accounting and Finance (Higher Education) and 155 companies. Findings – The results provide evidence that all these groups have different perceptions of the curriculum. Practical implications – The study suggests ways to improve the academic accounting curriculum. Originality/value – To the best of the authors knowledge, there is not any previous study that examines these parameters in Greece.