Research Question: This study examines the difference between undergraduate accounting students and professional accountants in their perceived importance of attitudes, skills, and knowledge for professional success. Motivation: This study tackles the ongoing debate in accounting education circles about the gap between academic preparedness and career readiness. Despite numerous curricular reforms, employers still report the lack of certain interpersonal, analytical, and problem-solving skills of graduates, which are essential for modern accounting practice. Following the prior research by Krikorian et al. (2020), Kwarteng & Mensah (2022), and Diez-Busto et al. (2023), this paper investigates how perceptions of professional attributes vary depending on the level of education and professional experience. The study examines the contribution of accounting educational programmes to key competency development and the extent to which professional qualities are formed by professional experience rather than formal education. Idea: The study presents a comparative analysis of three groups using a non-parametric statistical approach. Data: Primary survey data were collected from accounting students and professional accountants in Serbia using a structured questionnaire. Their responses were measured using ordinal Likert scales across three dimensions and analyzed for differences between pre-course, post-course, and accounting professional groups. Methods: The study includes descriptive statistics, reliability tests, and Kruskal–Wallis tests followed by post hoc analysis to examine group differences. Findings: The results reveal statistically significant differences in all three domains. Accounting education increases the perceived importance of technical knowledge and ethical attitudes, bringing students’ views closer to those of accounting professionals. However, workplace experience is still more critical for development of advanced skills such as leadership, negotiation, and project management. These findings emphasize the need for experiential and practice-oriented learning in accounting curricula and highlight the complementary roles of formal education and professional experience in accounting competence formation. Contribution: The findings provide empirical evidence on how accounting education and professional experience together influence key professional attribute and guide the curriculum and competency reform.
Spasenić et al. (Fri,) studied this question.