Hubungan Persepsi Pengguna dengan Kompetensi Lulusan Akuntansi : Systematic Literature Review
Keywords:
Technical skill, Generic skill, IT skill, Accounting Graduates, Employers perceptionsAbstract
The aim of this study is to identify the relationship between user perceptions and graduate accounting competencies based on published research articles. This study also aims to explore the diversity of findings and patterns in terms of recommendations and contributions. In addition, knowledge gaps are explored to develop future academic studies. In this study, the systematic literature review (SLR) method was used to analyse various articles published in academic journals indexed on Google Scholar from 2013 to 2023. The articles were filtered using predefined keywords obtained from various high-ranking journals. The SLR method was used to examine the topic, results, methodology, recommendations and limitations of the published articles. The purpose of this paper is to provide new insights into the competencies and skills that employers expect accounting graduates to have in order to enable them to apply these skills in the workplace.The results indicate the importance of incorporating such skills development in the accounting curriculum. The paper aims to provide practical information to academics, lecturers, researchers and educational institutions to produce certified accounting graduates and to accounting students in preparing them with the knowledge and skills required by employers. The literature analysis allows the identification of appropriate solutions for higher education institutions to overcome these issues.
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