Core Competency of Higher Vocational Accounting Graduates: A Ksao Model-Based Profile for Employability

This study investigated the core competency of higher vocational accounting graduates, guided by the KSAO model (Knowledge, Skills, Abilities, and Other Attributes). Based on the gathered data, a KSAO model-based profile for employability core competency of higher vocational accounting graduates was developed. Utilizing a cross-sectional survey research design, data were collected from 367 accountancy graduates, selected through stratified sampling from eight top-ranked higher vocational colleges in Guangdong Province. The analysis, employing descriptive statistics, revealed that graduates generally self-assessed their core competency across all KSAO dimensions at high levels. A detailed demographic-based profile highlighted nuanced patterns within these competencies. The information of demographic included gender, regional origin, reasons for choosing accounting major, computer proficiency, English language proficiency, Grade Point Average (GPA), and professional internship experience as differentiating factors influencing these core competencies. Based on these insights into graduate capabilities and influencing factors, a KSAO-based profiling for graduates’ core competency is developed. The study concludes with actionable recommendations, derived from the developed competency profile, aimed at strategically enhancing the employability of future higher vocational accounting students.