Article 2022

A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)

KI
Komarev, Iliya
 PG
Preobragenskaya, Galina G.
Journal of Accounting Education
Journal · Vol. 59 · Art. 100782
Abstract

Prior literature suggests that accounting education needs to adapt to constantly evolving market needs. This paper develops a comprehensive framework of competencies demanded by employers in the GCC region to be integrated into the local accounting curricula. The paper proposes a text-mining methodology for extracting data directly from job advertisements and generating lists of competencies. The methodology has multiple advantages: (i) it is based on readily available job market data, (ii) it produces sets of ranked knowledge and skills, supported by descriptions (learning outcomes), (iii) it allows examining a comprehensive range of competencies, (iv) it is easily adaptable to any segment of the job market. Moreover, the proposed framework highlights a different priority of competencies to be developed by undergraduate and graduate-level accounting programs. © 2022 Elsevier Ltd

Keywords

Author Keywords

Skills Competencies Content analysis job advertisements Accounting curriculum

Index Keywords

Author Affiliations
Montpellier Business School, Montpellier, Occitanie, France
Abu Dhabi University, Abu Dhabi, United Arab Emirates
Funding & Acknowledgements
New York University Abu Dhabi
This paper has benefitted from an action research grant from Abu Dhabi University, UAE.
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