This study aims to explore the perspectives of students on Islamic accountant qualifications in comparison to practitioners’ expectations, thus offering a distinctive viewpoint frequently overlooked in prior research.
Semi-structured interviews with practitioners from diverse Islamic financial organizations were conducted. A questionnaire derived from these interviews underwent factor analysis. This mixed-methods approach offers a comprehensive understanding of Islamic accountant competencies.
Practitioners highlighted eight crucial qualifications for aspiring Islamic accountants, including completing an undergraduate accounting program, familiarity with Islamic financial contracts, diverse training participation, strong communication skills, adaptability to technology, adherence to ethical standards, integrating religious aspects into work and practical experience. Conversely, students recognize that achieving the status of a qualified Islamic accountant involves a blend of ethics, competencies, training and education.
This study highlights the importance of aligning students’ perceptions with industry practitioners’ expectations, emphasizing the need to enhance Islamic accounting education, particularly in students’ knowledge, competence and practical understanding of Islamic financial contracts, to align with practitioner demand.
It emphasizes the necessity of identifying clear qualifications for recruiting Islamic accountants, integrating Islamic accounting and ethics education into accounting curricula and strengthening collaboration between academia and industry practitioners to balance ethical and technical competencies.
By clarifying practitioners’ expectations, this study helps students and educators align Islamic accountant qualifications with industry needs, addressing skill shortages while preserving the profession’s Islamic values.
While prior studies have explored students’ awareness and knowledge of Islamic accounting, this study goes beyond by investigating the qualifications essential for becoming an Islamic accountant from both student and practitioner perspectives.
