Bridging the Skills Gap in Accounting Education: Integrating Intellectual and Personal Competencies for Future Professionals

Abstract

The evolving demands of the accounting profession require a shift in education that emphasizes both technical skills and the development of intellectual and personal competencies. This study investigates how these competencies are integrated into undergraduate accounting education in Ghana, focusing on their alignment with International Education Standard (IES) 3. Using a quantitative cross-sectional survey of 171 final-year accounting students from two public universities, the research evaluates the extent to which students acquire intellectual skills such as critical thinking and decision-making, along with personal skills such as time management and adaptability. Findings reveal a high level of skill acquisition, especially in areas like resource management, informed judgment, and recognizing when to seek expert advice. However, students face challenges in tackling unstructured, complex problems. The study also examines the interrelationship/influence between intellectual and personal skills and, teaching methods such as group discussions, internships, and case studies. Results show strong correlations and statistically significant influence between these pedagogical strategies and competencies development, highlighting the importance of experiential learning. The research concludes that curriculum reforms are necessary to better integrate intellectual and personal competencies, ensuring that graduates are well-prepared for the evolving business landscape. These insights are valuable for educators, policymakers, and professional bodies aiming to enhance graduate employability and professional readiness.