Title: Competency skills in accounting: perceptions of Kazakhstan Institute of Management Economics and Strategic Research (KIMEP), Kazakhstan, accounting graduates

Authors: Tengku Akbar Bin Tengku Abdullah, Mohammed Naim Chaker

Addresses: School of Business Infrastructure, Kuala Lumpur Infrastructure University College, Selangor, Malaysia. ' Economics and Finance Department, College of Business Administration, Ajman University of Science and Technology, P.O. Box 346, Ajman, UAE

Abstract: As accounting education has been criticised for not training accountants to meet the changing demands of the globalised markets, this paper assesses the sufficiency of the proficiencies and skills and values taught to accounting students at Kazakhstan Institute of Management Economics and Strategic Research (KIMEP). In this paper, we report the findings of the study on communication skills, information development and distribution skills, decision-making skills, knowledge of financial accounting, knowledge of management accounting, knowledge of auditing, knowledge of taxation, knowledge of business environment, professional ethics, professionalism and leadership development. Generally, KIMEP accounting graduates are equipped with competency skills. However, there are certain skills that need to be further enhanced in the area of accountancy. The findings and the conclusions in this paper could provide empirical evidence and the input for evaluating the content of accounting programme to develop the required competency skills required for accountants.

Keywords: communication skills; decision-making; accounting graduates; leadership; professional ethics; professionalism; Kazakhstan Institute of Management Economics and Strategic Research; KIMEP; higher education; universities; accountants; globalised markets; proficiencies; values; accounting students; information development; information distribution; financial accounting; management accounting; auditing; taxation; taxes; student knowledge; business environment; global challenges; Asian markets; Asia; globalisation; business advancement.

DOI: 10.1504/JGBA.2011.041500

Journal for Global Business Advancement, 2011 Vol.4 No.2, pp.167 - 180

Published online: 25 Jul 2011 *

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