Table 7 Comparison of skill gaps... | Emerald Publishing

Table 7

Comparison of skill gaps perceived by stakeholder groups

	Accounting practitioners		Accounting employers		Mean diff.	t-test (independent)
Skill gap variables	M ± SD	n	M ± SD	n	Mean diff.	t(df)	p
Gap, technical accounting skills	−0.55 ± 0.57	125	−0.39 ± 0.54	240	−0.16	t(363) = −2.63	0.009**
Gap, management accounting skills	−0.96 ± 0.89	124	−0.65 ± 0.74	241	−0.31	t(212.68) = −3.35	0.001**
Gap, IT skills	−1.05 ± 0.75	122	−0.90 ± 0.74	233	−0.15	t(353) = −1.80	0.073
Gap, intellectual skills	−0.35 ± 0.62	122	−0.71 ± 0.75	238	0.36	t(286.62) = 4.77	<0.0001**
Gap, communication and social skills	−0.42 ± 0.54	120	−0.53 ± 0.61	241	0.10	t(359) = 1.58	0.115

	Accounting practitioners		Accounting employers		Mean diff.	t-test (independent)
Skill gap variables	M ± SD	n	M ± SD	n	Mean diff.	t(df)	p
Gap, technical accounting skills	−0.55 ± 0.57	125	−0.39 ± 0.54	240	−0.16	t(363) = −2.63	0.009**
Gap, management accounting skills	−0.96 ± 0.89	124	−0.65 ± 0.74	241	−0.31	t(212.68) = −3.35	0.001**
Gap, IT skills	−1.05 ± 0.75	122	−0.90 ± 0.74	233	−0.15	t(353) = −1.80	0.073
Gap, intellectual skills	−0.35 ± 0.62	122	−0.71 ± 0.75	238	0.36	t(286.62) = 4.77	<0.0001**
Gap, communication and social skills	−0.42 ± 0.54	120	−0.53 ± 0.61	241	0.10	t(359) = 1.58	0.115

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