Table 3 Comparison of the stakeholder...

Table 3

Comparison of the stakeholder groups’ assessments

	Accounting practitioners		Accounting employers		Mean difference	t-test (independent sample)
	M ± SD	n	M ± SD	n	Mean difference	t(df)	p
Current skill level
Technical accounting skills	4.09 ± 0.65	126	3.79 ± 0.58	244	0.29	t(368) = 4.44	<0.0001**
Management accounting skills	3.17 ± 0.97	128	3.59 ± 0.79	243	−0.42	t(217.90) = −4.23	<0.0001**
IT skills	2.93 ± 0.74	126	2.65 ± 0.66	237	0.28	t(361) = 3.68	0.0003**
Intellectual skills	4.18 ± 0.62	123	3.49 ± 0.73	240	0.69	t(283.40) = 9.46	<0.0001**
Communication and social skills	4.10 ± 0.55	124	3.48 ± 0.59	242	0.62	t(364) = 9.67	<0.0001**
Future importance
Technical accounting skills	4.63 ± 0.57	126	4.17 ± 0.53	241	0.46	t(365) = 7.70	<0.0001**
Management accounting skills	4.10 ± 0.92	124	4.24 ± 0.58	242	−0.14	t(174.85) = −1.56	0.120
IT skills	3.95 ± 0.76	123	3.54 ± 0.66	234	0.42	t(355) = 5.42	<0.0001**
Intellectual skills	4.53 ± 0.53	122	4.20 ± 0.56	240	0.33	t(360) = 5.41	<0.0001**
Communication and social skills	4.52 ± 0.56	121	4.02 ± 0.57	243	0.50	t(362) = 8.01	<0.0001**

	Accounting practitioners		Accounting employers		Mean difference	t-test (independent sample)
	M ± SD	n	M ± SD	n	Mean difference	t(df)	p
Current skill level
Technical accounting skills	4.09 ± 0.65	126	3.79 ± 0.58	244	0.29	t(368) = 4.44	<0.0001**
Management accounting skills	3.17 ± 0.97	128	3.59 ± 0.79	243	−0.42	t(217.90) = −4.23	<0.0001**
IT skills	2.93 ± 0.74	126	2.65 ± 0.66	237	0.28	t(361) = 3.68	0.0003**
Intellectual skills	4.18 ± 0.62	123	3.49 ± 0.73	240	0.69	t(283.40) = 9.46	<0.0001**
Communication and social skills	4.10 ± 0.55	124	3.48 ± 0.59	242	0.62	t(364) = 9.67	<0.0001**
Future importance
Technical accounting skills	4.63 ± 0.57	126	4.17 ± 0.53	241	0.46	t(365) = 7.70	<0.0001**
Management accounting skills	4.10 ± 0.92	124	4.24 ± 0.58	242	−0.14	t(174.85) = −1.56	0.120
IT skills	3.95 ± 0.76	123	3.54 ± 0.66	234	0.42	t(355) = 5.42	<0.0001**
Intellectual skills	4.53 ± 0.53	122	4.20 ± 0.56	240	0.33	t(360) = 5.41	<0.0001**
Communication and social skills	4.52 ± 0.56	121	4.02 ± 0.57	243	0.50	t(362) = 8.01	<0.0001**

Note(s): ** Significant at the p < 0.01 level. The t-tests accounted for the equal/unequal variances tested with variance ratio tests. M = mean value; SD = standard deviation; n = number of observations; df = degrees of freedom

Source(s): Authors’ own work

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