PERCEPTION OF EMPLOYERS AND ACCOUNTING STUDENTS ON THE IMPORTANCE OF NON-TECHNICAL SKILLS

As the market continues to expand, the skills and attributes demanded of accounting graduates are shifting. However, accounting graduates are criticized for being inefficient in the workplace because of the lack of skills required by employers. This study focused on the perception of employers and accounting students on the importance of non-technical skills. Descriptive-inferential method was utilized. The paper highlighted four non-technical skills which are analytical/design skills, appreciative skills, personal skills, and interpersonal skills. A total of 50 employers and 192 accounting students were the respondents. Slovin's Formula was used to calculate the sample size. Frequency count and Weighted Mean were used to summarize the perception of respondents on the importance of non- technical skills. Independent T-test and Paired sample test was used to identify any significant difference between the perception of the students and employers on the importance of non-technical skills, and the level students perceived on the importance of non-technical skills provided by university education.
Findings indicated that employers and accounting students perceived the four non-technical skills as an extremely important skill for accounting students to possess. Additionally, based on accounting students' perception, the level of importance that the university had given to the development of their non-technical skills is very important. The study reveals that there is no significant difference between perception of students and employers' expectations in terms of these non-technical skills while there is a significant difference between the perception of the students on the importance of non-technical skills and the level students perceived on the importance of non-technical skills provided by university education.