Table 6 Skill gaps perceived by... | Emerald Publishing

Table 6

Skill gaps perceived by accounting practitioners and employers

Skill groups	n	Current level	Future importance	Mean diff.	t-test (paired)
Skill groups	n	M ± SD	M ± SD	Mean diff.	t(df)	p
Accounting practitioners
Technical accounting skills	125	4.08 ± 0.65	4.63 ± 0.57	−0.55	t(124) = −10.69	<0.0001**
Management accounting skills	124	3.13 ± 0.96	4.10 ± 0.92	−0.96	t(123) = −11.99	<0.0001**
IT skills	122	2.91 ± 0.71	3.96 ± 0.76	−1.05	t(121) = −15.40	<0.0001**
Intellectual skills	122	4.18 ± 0.62	4.53 ± 0.53	−0.35	t(121) = −6.18	<0.0001**
Communication and social skills	120	4.10 ± 0.56	4.52 ± 0.56	−0.42	t(119) = −8.63	<0.0001**
Accounting employers
Technical accounting skills	240	3.79 ± 0.58	4.18 ± 0.53	−0.39	t(239) = −11.20	<0.0001**
Management accounting skills	241	3.59 ± 0.79	4.24 ± 0.58	−0.65	t(240) = −13.52	<0.0001**
IT skills	233	2.64 ± 0.66	3.54 ± 0.66	−0.90	t(232) = −18.64	<0.0001**
Intellectual skills	238	3.49 ± 0.73	4.19 ± 0.56	−0.71	t(237) = −14.49	<0.0001**
Communication and social skills	241	3.49 ± 0.59	4.01 ± 0.57	−0.53	t(240) = −13.43	<0.0001**

Skill groups	n	Current level	Future importance	Mean diff.	t-test (paired)
Skill groups	n	M ± SD	M ± SD	Mean diff.	t(df)	p
Accounting practitioners
Technical accounting skills	125	4.08 ± 0.65	4.63 ± 0.57	−0.55	t(124) = −10.69	<0.0001**
Management accounting skills	124	3.13 ± 0.96	4.10 ± 0.92	−0.96	t(123) = −11.99	<0.0001**
IT skills	122	2.91 ± 0.71	3.96 ± 0.76	−1.05	t(121) = −15.40	<0.0001**
Intellectual skills	122	4.18 ± 0.62	4.53 ± 0.53	−0.35	t(121) = −6.18	<0.0001**
Communication and social skills	120	4.10 ± 0.56	4.52 ± 0.56	−0.42	t(119) = −8.63	<0.0001**
Accounting employers
Technical accounting skills	240	3.79 ± 0.58	4.18 ± 0.53	−0.39	t(239) = −11.20	<0.0001**
Management accounting skills	241	3.59 ± 0.79	4.24 ± 0.58	−0.65	t(240) = −13.52	<0.0001**
IT skills	233	2.64 ± 0.66	3.54 ± 0.66	−0.90	t(232) = −18.64	<0.0001**
Intellectual skills	238	3.49 ± 0.73	4.19 ± 0.56	−0.71	t(237) = −14.49	<0.0001**
Communication and social skills	241	3.49 ± 0.59	4.01 ± 0.57	−0.53	t(240) = −13.43	<0.0001**

Note(s): M = mean value; SD = standard deviation; n = number of observations; df = degrees of freedom; ** Significant at the p < 0.01 level

Source(s): Authors’ own work