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During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.

The need for “job‐ready” graduates has catalysed the development of non‐technical skills in higher education institutions worldwide. Continued criticism of business school outcomes has provoked this examination of non‐technical skill deficiencies in Australian business graduates. The purpose of this paper is to compare findings with existing literature on skill gaps in other developed, culturally‐similar economies, underscore the generality of identified problems, and highlight to stakeholders in undergraduate education those areas requiring curricula review.

In total, 211 managers/supervisors of business graduates and 156 business academics assessed the typical performance levels of Australian business graduates against a comprehensive framework of 20 skills and 45 associated workplace behaviours. Ratings were examined within and across the two samples and variations analysed by work area, business activity and business discipline.

Some differences were detected between academic and employer skill ratings of certain workplace behaviours. Respondents agreed that although graduates are confident and proficient in certain non‐technical skills, they are deficient in vital elements of the managerial skill set. There were differences in employer ratings across certain business activities and work areas but none detected in academic ratings from different business disciplines.

Findings broadly align with literature from previous studies, highlighting the generality of presented skill deficiencies. The study suggests that although business schools are producing well‐rounded graduates, they are overlooking the development of certain non‐technical skills deemed essential in managers. This urges curricula reform and raises questions on who is responsible for developing work readiness in graduates. The implications of differing perceptions of graduate performance are discussed.

The purpose of this paper is to recognise the important technical and business skills and personal attributes necessary to support the “employability” of undergraduate business students.

Senior‐level undergraduate business students and employers were surveyed regarding their perceptions on the importance of certain general business and technical skills and personal attributes which contribute to employability of the students in the industries.

Results indicate that significant differences were shown to exist between students and employers in their perceptions of each of the three “employability” support fields. Results also suggest the overall importance of establishing a platform for the career advancement of graduates.

It is recommended that future research or replications among other samples should examine the perceptions of the academics on employability.

Based on the findings, specific implications related to employers, students and educational institutions were identified. The study offers new insights into the concept of employability by reclamation of the value of skills and personal attributes required at the workplace.

The paper addresses a foundation to support the “job‐readiness” and “employability” of business graduates as well as the development of industry‐relevant courses to improve the “employability” of business graduates.

The purpose of this paper is to review research and strategies in Australian business education that aim to foster graduate capabilities in sustainability concepts and practices, also to present a case study of teaching practice along with ideas for future development.

The authors report on a research project by seven Australian universities, with financial support from the Australian Learning and Teaching Council (ALTC), on how to develop and grade graduate capabilities with sustainability identified as a core graduate skill. An example is presented from the Faculty of Business and Economics of a strategy in action – the use of a case study (centred on sustainability practices at the university) to enhance the skills of merit scholars.

Corporate social responsibility is a well‐established concept in business management theory, with sustainability principles emerging as a core feature. In the higher education sector, the spirit may be willing, but training in the application of these principles has been implemented as an add‐on rather than an embedded part of the curriculum. Although efforts are being made to find ways of nurturing graduate capabilities in sustainability practice, a significant obstacle is the lack of teaching models and materials. The authors offer findings from the ALTC graduate skills project as well as a case study of implementation.

The authors report on practical innovations in fostering business graduate skills in implementing sustainability principles, assess the utility of current education practice and present some suggestions for future learning and teaching strategies.

Draws on previous research undertaken by the authors which examined the notion of graduate careers from the perspective of three stakeholders, namely students, higher education institutions and small businesses. Central to the research was the notion of transferable skills and qualities which provided a shared interest for all three stakeholders. Presents two models which suggest a role for HE in facilitating students’ career management. Provides some examples which illustrate how the models may be applied within HE institutions.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

The purpose of this paper is to compare the desired employability skills of business graduates in Syria from the perspective of both higher education policymakers and employers in the private sector.

Interviews were conducted with 12 higher education policymakers and managers from the business sector. Content analysis was utilized to analyse the content of the interviews and the strategic priorities of the higher education sector in Syria.

Results revealed that although higher education policymakers focus more on societal, public and thinking skills for business graduates, the business sector focusses more on individual, private and practical skills. Accordingly, a comparative tool that aligns the two perspectives was developed in the study. The tool, based on the contradicting employability skills, identified four types of business graduates: leader, collective, technical and trainee.

The study is limited by data collected before the current political instability in Syria in 2012. The data were collected only from official documents and interviews with policymakers and employers. Students were not part of the study.

The managerial tool developed at the end of the study will help both policymakers and the private sector to statistically allocate business graduates for better planning. The study provides recommendations to the different stakeholders in the higher education sector in Syria.

Although the majority of the previous literature raises the voices of the business sector, this study is one of the first studies that aligns the discrepant perspectives of the higher education and business sectors. The managerial tool developed in the study is original and usable by policymakers and the business sector, and it is subject to further development.

This paper compares and contrasts graduate accountant skills and employers' expectations in South East Asia (SEA).

We analyse the employers' expectation performance gap (EPG) in three countries – Indonesia, Malaysia and Vietnam – to provide a reflection on current professional accounting development in SEA. The study relies on data derived from multiple sources including job advertisements, CIMA “ready for business” project, Glassdoor website and other secondary data sources.

The findings indicate that over recent decades, the changing nature of the economy, state, and interest of the business sector (including the “Big Four”) have led to the wider adoption of professional accountancy qualifications. The findings suggest that graduates should be equipped with active learning activities such as project-based and work-integrated training to fill the expectation gaps between local university educators and employers.

Drawing upon a literature review of professional accounting education, we use the results of the documentations and secondary analysis to describe the performance expectation gap of accounting education in SEA.

The study indicates a large discrepancy between the teachings in accounting education and employer requirements in Vietnam, Malaysia and Indonesia and propose different methods to fill this employability gap in South East Asia.

This study explores how career training with mentoring (CTM) programs work in Nigerian higher education (HE) institutions to foster students' career development and employability of graduates. It also explores how Nigerian HE curriculum can be adequately used to facilitate CTM as well as possible constraints to effective implementation of CTM programs in Nigerian HE institutions.

The study draws on interviews with well-qualified and experienced experts from six Nigerian public universities (each from the 6 geo-political zones of Nigeria), and 20 industries also within the same 6 geo-political zones of Nigeria that were selected for this study using a purposeful sampling technique. The study interviewed 33 experts comprising 21 senior academics at Nigerian universities and 12 industry executives to reveal substantial information about CTM programs in Nigerian HE institutions.

Drawing on the three key themes that emerged during the thematic analysis and linked to social cognitive career theory, it is clear that participants are convinced that CTM can enhance clarity about students' career ambitions, career interests, personal development plans and employability. Findings show that there are some career-related programs or activities that Nigerian HE students are presented with, but the programs have not been effective as to offer graduates quality career guidance and employability skills that employers demand. Acknowledging these, participants recommend establishing CTM centres in all Nigerian HE institutions to provide students with the opportunity to receive quality career advice, coaching and mentoring services while schooling.

The findings of this study shed light on varying resources required to cope with the demands of labour market in terms of supply of competent workforce that can contribute to Nigeria's economic growth and development. The findings are highly relevant for Nigeria and other developing countries' policy and research initiatives that aim to promote social inclusion and equity and improve better working conditions for all. The findings also have implications for career development and employability of HE graduates in developing world context.

Understanding the role that CTM programs can play in facilitating career development and graduate employability can arguably be of importance within the developing world context. This study, therefore, provides significant suggestions on how to build sustained HEIs and labour market partnership to foster career development and employability of HE graduates through establishing CTM centres in every Nigerian HE institutions.

The purpose of this paper is to examine the degree of satisfaction and perceived relevance of the Graduate Business Education (GBE) programme at the University of Botswana.

A self‐administered questionnaire and face to face interviews were used to collect data from Master of Business Administration (MBA) participants on their reason for studying MBA, level of satisfaction, and the extent to which the skills and experiences obtained correlate with those required by the corporate world. The data were analyzed using simple descriptive statistics.

The majority of the respondents are male adults attending part time MBA classes and working full time in administrative positions in the public and private sectors. The study found that improved managerial skills, career development and broader business insights are major reasons for joining the MBA programme, while employability and economic gains were ranked low as driving forces. Even though the overall satisfaction with the programme is mixed and inconclusive, the MBA programme has assisted participants to develop basic management and administration skills. However, the programme puts greater emphasis on conceptual, technical and analytical skills than on problem solving, innovation, communication and entrepreneurial skills which are perceived to be most needed by employers, implying a relevance gap. What the MBA participants learnt does not correlate with what they perceived to be most needed by employers.

Since the findings are based on perceptions of MBA participants, the conclusions drawn from these findings must be considered tentative and interpreted with care. Future research must include representative sample of all MBA stakeholders such as faculty, students, graduates, employers and administrators to get rich information about quality of inputs, processes and products of MBA programme.

There is strong need for the MBA programme to integrate traditional management and administrative skills with experiences and skills relevant for today's world of work. Bridging the growing theory‐practice gap requires attracting professors with practical business experience, revising staff recruitment policies and procedures, establishing formal partnership with external organization, and develop long‐term strategies to reduce teaching load and staff turnover.

Most of the studies on the relevance and quality of GBE programmes are conducted in western higher education institutions, very little has been done in African universities. This is the first of its kind in the context of Botswana, an important contribution to existing literature and foundation for further advanced studies in the area.