Skills and Attributes Needed for Success in Accounting Career: Do Employers’ Expectations Fit with Students’ Perceptions? Evidence from Tunisia

Purpose – The aim of this article is to examine perceptions and expectations of two major stakeholders: studentsand employers of the importance of skills and attributes for securing entry-level employment in accounting.Design/methodology/approach – The authors conduct an empirical study using a list of 78 items, starting bycomparing employers’ expectations with students’ perceptions concerning the set of technical and non technicalskills required from accounting graduates to pursue a career in the accounting profession This study involvingdata collection from 81 accounting students in five business schools in Tunisia and 48 practitioners.Findings – Findings indicate that employers are seeking graduates who possess a diverse range of non-technicalskills. However, accounting students perceive that it is rather technical skills which determine their abilities topursue a career in the accounting profession.Practical implications – The paper’s findings are of interest to several different parties, primarily theprofessional accounting body, universities and students.Originality/value – The paper describes an empirical study, conducted on a developing country, which providesa better understanding of new skills expected for future accountants in this changing business environment. Thepaper constitutes also a meaningful contribution to the accounting education literature, as it examines aninteresting subject that has not yet been investigated in the Tunisian context.