Expectation-performance gap in knowledge and competencies in accounting graduates: Evidence from Tunisia

The aim of this paper is to investigate the gap between the competencies which employers expect and those acquired by accounting graduates. We adopted the framework of (Bui &Porter, 2010) to examine the causal factors that contributed to this gap. A questionnaire survey was distributed to accounting professionals and educators. Furthermore, we analyzed data collected by nonparametric tests: The Wilcoxon signed-rank test and the Mann-Whitney test. Findings indicate the constraints within universities as contributing to the failure of accounting education to provide accounting graduates with the competencies expected by accounting professionals. This study contributes to the literature as one of few studies that examine expectation-performance gap in Tunisia.


Introduction
In recent decades, the business environment in which professional accountants are being operated, has been undergone major changes. These changes are mainly due to the emergence of information and communications technology, globalization and the concentration of institutional structure. (Albrecht & Sack,2000). In this new business environment, employers generally expect a wide variety of skills from new accounting graduates (Kavanagh &Drenan, 2008, Webb & Chaffer, 2016. In this context, (klibi & Oussi, 2013) find that accounting professionals expect accounting graduates to be equipped with organizational and business skills, personal skills, and interpersonal skills (IFAC, 1996). Moreover, the results of the study (Tan & Fawzi, 2017) showed that the most sought skills included the ability to collaborate with colleagues, presenting, discussing and defending views, and having a positive attitude.
However, several researchers indicated that there is a gap between the knowledge and skills acquired by accounting graduates and those expected by accounting professionals. (Jackling & De Lange, 2009, Kavanagh & Drennan, 2008, Altrawneh, 2016. As a result, several studies indicate that accounting graduates are ill-equipped to begin professional practice (Albrecht & Sack, 2000;Mohamed & Lashine, 2003). Like many countries, Tunisia faced such challenges in higher educational system.In 2005, Tunisia adopted the BMD system (Bachelor -Master -Doctorate)which aims to respond to the needs of the labor market. It should be noted that our study will focus on "Bachelor degree", which continues for a period of three years after the high school diploma.
Despite the reform of the higher educational system in Tunisia, the labor market still suffers from several constraints aggravated by the social and political events following the revolution of January14, 2011.The objective of this paper is to examinethe knowledge and skills acquired by accounting graduates and those expected by chartered accountants "expectation-performance gap" in Tunisia. In particular, we will identify the causal factors contributing to this gap. Therefore, a questionnaire survey was distributed to chartered accountants who are registered on the board of the chartered accountants and accounting university educators.
This article is organized as follows: The second section presents an overview of the previous research work, the third section exposes the research hypothesis, the fourth section describes the methodology adopted and the fifth section presents the results obtained. The last section concludes this research.

The review of literature :
Several studies, such as those conducted in Australia, have shown that there is a gap between the knowledge and skills acquired by accounting graduates and those expected by professional accountants (Courtis & Zaid, 2002, Evans et al., 2010, Hancock et al 2009, Jackling & De Lange, 2009, Kavanagh & Drennan, 2008. According to (Mohamed&Lashine,2003) the gap between the skills acquired by graduates and those required by the labor market is mainly due to changes in the business environment and the reluctance to change the higher education system in accounting sciences (Albrecht &Sack,2000). Most accounting education programs at universities in many countries lack skills training that are needed by accounting professionals (AAA, 1986;AECC, 1990;Albrecht & Sack, 2000).
Searchers conducted by (Bui & Porter, 2010) found that there is a gap between the skills required by professional accountants and those acquired by accounting graduates "expectationperformance gap" (Low et al, 2016;El-Dalahmeh, 2017). The authors identify the causal factors contributing to this gap such as: accounting students' ability and aptitude; institutional factors, pedagogical methods and content of university program.
The framework expectation-performance gap is adopted by (Abayadeera & Watty, 2014), in the context of Sri Lanka. They found that accountants professionals are dissatisfied with the skills of accounting graduates such as: professional ethics, intellectual skills; decision making skills; problem solving skills; the ability to think critically; written and oral communication in English skills; and listening ability.Their study has also shown that university educators have admitted that they lack high confidence in teaching many generic skills.

Formulation of hypotheses
We have adopted (Bui & Porter's, 2010) expectation-performance gap" framework to examine the gap between the knowledge and skills acquired by accounting graduates and those expected by chartered accountants. The authors discuss three causal factors contributing to this gap: Expectation gap, Constraints gap, Performance gap.
H1: There is a gap between skills and knowledge acquired by accounting graduates and those expected by chartered accounting (expectation-performance gap).
H2: There is a gap between the perception of accounting educators and chartered accountants in terms of knowledge and skills that should be acquired by accounting graduates. (Expectation gap).
H3: There is a gap between the perception of accounting educators about the knowledge and skills that should be acquired by accounting graduates and those perceived as reasonably acquired. (Constraints gap) .
H4: There is a gap between the knowledge and skills that accounting educators perceived to be reasonably acquired by accounting graduates and those perceived as actually possess by chartered accountants.

Data collection
Data was collected by addressing questionnaire surveys to two groups: university educators and chartered accountants registered on the board of chartered accountants of Tunisia. Items for skills and knowledge were based on International Education Standards, (IES 2 and IES 3). This choice can be justified by the fact that these standards are recognized internationally, and they present the learning outcomes that accountants must achieve.
It should also be noted that this scale of measurement has been adopted in other research works. Several authors have attempted to determine the extent of compliance of the accounting program with international education standards such as (Watty et al, 2013). Other studies such as (Pratama,2015;Majzoub & Aga, 2015), used this measure to identify perception differences between university educators and professional accountants about competencies of graduates. It should also be noted that we did not use the IES variable scale of the information technology knowledge because it fails to explain cultural differences. Adapted to our context, we made the choice to use the measurement scale of (Barac,2009).
In our research work, we focus more specifically on interpersonal and communication skills, and intellectual skills. This choice is justified by the fact that these skills are considered the most important for success in accounting profession. Several organizations emphasize the importance of interpersonal skills and communication; and intellectual skills in the workplace: for example, (AECC, 1990, AAA, 1986, IFAC, 1996. The first questionnaire was addressed to university educators. The questions are formulated on the following main topics: General information, "Expectation gap", "Constraints gap" and "Performance gap".The second questionnaire was addressed to chartered accountants which replicates questions addressed to university educators and excludes the question of the "constraints gap". It should be noted that we have adopted the Likert scale which is the most frequently used in surveys and usually comes in five choices (1=not agree at all; to 5=strongly agree).
The questionnaire was administered on the one hand to 464 chartered accountants' governorate of Tunis and Ben Arous who represent the majority (we excluded chartered accountants who had less than ten years of experience. Indeed, their experience is recommended in order to better evaluate the knowledge and skills acquired by accounting graduates). On the other hand, the second questionnaire was distributed to 70 accounting university educators; Finally, our sample is composed of 98 chartered accountants and 66 university educators. This represents a response rate of 94.28% of university educators and 32.66% of chartered accountants.

Statistical Analysis Method
In order to measure the gap between the knowledge and skills acquired by accounting graduates and those expected by chartered accountants, we proceeded, first to the verification of the conditions of normality which is not achieved in our case. In fact, we used non-parametric tests to answer our research problem: The Mann Whitney test which aims to compare two independent samples and the Wilcoxon test which aims to compare two paired samples. Data from the questionnaires were analysed using spss version 21 for Windows.

Expectation-performance gap:
The Wilicoxon test indicates that the sum of the positive ranks is nearly equals the sum of the negative ranks in management accounting, taxation, Spreadsheet software (Excel) and Standard internet software (e-mail, web browser) (see table 1). This test also indicates that the sum of the negative ranks is different from the sum of the positive ranks in financial accounting, audit, Finance and financial management , Professional values and ethics, economics, business environment, financial market, quantitative methods, accounting management, Management and strategic decision making., Database software (Access), Specific Search Tool, Business presentation software (PowerPoint), Word processing software (Word), Accounting packages (Pastel), Audit working paper-related software, Utility software (CAATS), Intellectual Skills and Interpersonal Skills and Communication.
Results have revealed that many of the skills are not achieved by accounting graduates at the level expected by charatered accounting. The gap between the knowledge and skills acquired by accounting graduates and those expected by accountants which really exists. Our results are in line with research conducted by (Abayadeera & Watty, 2014). These authors noted that there is a gap between the skills and knowledge acquired by accounting graduates and those required by professional accountants. Besides, our results are consistent with the study conducted by (Bui &Porter, 2010;Wells et al, 2009) in New Zealand and others (Tempone & Martin, 2003, Kavanagh & Drennan, 2008, Jackling & De Lange, 2009 in Australia.

Expectation gap:
The Mann Whitney U test indicates that there are significant differences between chartered accounting and university educators (see Table 2), which means that the respondent groups do not share similar views over such skills and knowledge. Indeed, the average rank of university educators is higher than the average rank of chartered accountants in financial accounting, taxation and audit. Nevertheless, the average rank of chartered accountants is higher than the average rank of university educators in economics, management accounting, business environment, quantitative methods, economics, Spreadsheet software (Excel), specific search tool, Word processing software (Word), and utility software (CAATS).
Results has shown that educators focus on accounting knowledge, while chartered accountants put the emphasis on organizational and business knowledge, as well as on information technology knowledge. The results of Mann-Whitney U-test indicate that the respondent groups have similar views on the importance of intellectual and interpersonal and communication skills.
Despite these findings, there is a difference in perception between university educators and chartered accountants about knowledge and skills needed for accounting graduates, that is consistent with the research work done by (Mohdali et al. 2016, Armitage,1991, Novin et al. 1997, Theuri & Gunn,1999, Francis &Minchington,1999.

Constraints gap
The Wilicoxon test indicates that the sum of the negative ranks is different from the sum of the positive ranks about financial accounting, Taxation, Business and commercial law, Audit and assurance, Finance and financial management, Professional values and ethics, economics, business environment, quantitative methods, Management and strategic decision making, technology knowledge, interpersonal and communication skills, and intellectual skills (see Table 3). Thus, results have revealed that there is a gap between the perception of accounting educators about the knowledge and skills should be acquired by accounting graduates and those perceived as reasonably acquired. This conclusion is corroborated by the research conducted by (Abayadeera &Watty,2014;Bui & Porter,2010). Indeed, this gap is due to a number of constraints. According to table 3 this gap is due to crowded classes, tenure and promotion policies of universities, the lack of financial, human and material resources, the aptitude and the attitude of the students. In the Tunisian context, accounting educators believe that crowded classes inhibit them to develop skills and knowledge needed by the labor market.

Performance gap
The Mann Whitney U test indicates that there are significant differences between the two groups in financial accounting, Professional values and ethics, management accounting, specific research tool, audit working paper-related software, negotiate acceptable solutions and agreements in professional situations, Spreadsheet software (Excel) , Standard internet software (e-mail, web browser) , Business presentation software (PowerPoint), utility software (CAATS, interpersonal and communication skills (see Table 5) . Results have revealed that there is a gap between the knowledge and skills that accounting educators perceived to be reasonably acquired by accounting graduates and those perceived as actual possess by chartered accountants. This conclusion is corroborated by the research conducted (Abayadeera & Watty,2014) and (Bui & Porter,2010). Indeed, this gap reveals the failings of pedagogy methods and the content of the program. It proves that universities in the Tunisian context are devoided of innovations and suffer from a lack of interest in adopting new teaching methods. It also appears that accounting higher education programs don't meet the expectations of the labor market.

Conclusion
This article aims to examine the gap between knowledge and skills acquired by accounting graduates and those required by chartered accountants. To achieve this goal, we adapt the framework of (Bui &Porter, 2010) expectation-performance gap, and it was amended to suit the Tunisian context. A questionnaire was administered to chartered accountants and university educators. Data collected by the questionnaire was analyzed by non-parametric test, namely the Mann whitney test and the Wilicoxon test.
Our results have shown that there is a gap between knowledge and skills acquired by accounting graduates and those expected by chartered accounting. The results have also revealed that chartered accounting put emphasis on the importance of organizational and business knowledge as well as information technology knowledge. However, the university educators focus on accounting knowledge. In addition, our study proves that crowded classes is the main factor to empede accounting educators to develop skills required by the labor market. Accounting higher education programs seems unable to provide "job ready" for accounting graduates.
Like all researches, our study has a limit when it comes to providing samples: We were restricted to the perception of chartered accountants and university educators. It will be more interesting to share the study with the responsible parts for developing the content of the program of the Ministry of Higher Education, accountants enrolled in the company of Tunisian accountants and internal auditors registered in the Internal Audit Tunisian Association.