title: Accounting employers' expectations - the ideal accounting graduates

authors: Low, Mary

subjects: Accounting employers

abstract: This research examined what accounting employers are seeking in their ‘ideal’ accounting graduate and sought to provide clarification on the ‘expectation gap’ between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper draws on semi-structured interviews conducted face-to-face with participants from key accounting employers. This research found that, in terms of technical skills, employers require at least a sound understanding of the fundamental technical accounting skills. However, beyond this, little more is expected technically of graduates as the requisite technical skills are learned ‘on the job’. Findings also suggest that the touted ‘expectation gap’ is not as pervasive as prior literature has suggested. Over half of employers also believed universities are preparing students adequately for the workplace, although this seemed to be moderated by an opinion among employers that this is “as well as an academic institution can do.” Based on the findings, some key recommendations were made. These include a greater inclusion of non-technical skills in accounting education through the incorporation of practical case study problems into accounting curricula, involving group discussion and the production of written reports and business presentations for their ‘client’ as well as the continued encouragement of internship opportunities within university degrees.

text: Accounting employers' expectations - the ideal accounting graduates This research examined what accounting employers are seeking in their ‘ideal’ accounting graduate and sought to provide clarification on the ‘expectation gap’ between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper draws on semi-structured interviews conducted face-to-face with participants from key accounting employers. This research found that, in terms of technical skills, employers require at least a sound understanding of the fundamental technical accounting skills. However, beyond this, little more is expected technically of graduates as the requisite technical skills are learned ‘on the job’. Findings also suggest that the touted ‘expectation gap’ is not as pervasive as prior literature has suggested. Over half of employers also believed universities are preparing students adequately for the workplace, although this seemed to be moderated by an opinion among employers that this is “as well as an academic institution can do.” Based on the findings, some key recommendations were made. These include a greater inclusion of non-technical skills in accounting education through the incorporation of practical case study problems into accounting curricula, involving group discussion and the production of written reports and business presentations for their ‘client’ as well as the continued encouragement of internship opportunities within university degrees.

year: 2016

title: Is a more stable exchange rate associated with reduced exchange rate pass-through?

authors: Holmes, Mark J.

subjects: exchange rate

abstract: Pass-through from the nominal effective exchange rate to import prices is modelled within a regime-switching environment. Evidence suggests that exchange rate pass through can be characterised as regime-specific where the probability of switching between regimes is influenced by the extent of exchange rate volatility.

text: Is a more stable exchange rate associated with reduced exchange rate pass-through? Pass-through from the nominal effective exchange rate to import prices is modelled within a regime-switching environment. Evidence suggests that exchange rate pass through can be characterised as regime-specific where the probability of switching between regimes is influenced by the extent of exchange rate volatility.

year: 2007

title: Indigenous aspirations and ecological integrity: Restoring and protecting the health and wellbeing of an ancestral river for future generations in Aotearoa New Zealand

authors: Te Aho, Linda

subjects: Maori

abstract: This paper seeks to provide a domestic example of the application of the environmental ethic of the indigenous Māori which ensures that humans are kaitiaki (guardians) of their surrounding environment by virtue of shared genealogy and how this ethic is being applied to restore and protect the health and wellbeing of the Waikato River, New Zealand’s longest. This particular river restoration project reflects many of the important aspects of ecological integrity.  It serves too. as a domestic example of the most sophisticated attempt at powersharing to date between Māori and the Crown in relation to natural resources, which may be of interest to other jurisdictions.

text: Indigenous aspirations and ecological integrity: Restoring and protecting the health and wellbeing of an ancestral river for future generations in Aotearoa New Zealand This paper seeks to provide a domestic example of the application of the environmental ethic of the indigenous Māori which ensures that humans are kaitiaki (guardians) of their surrounding environment by virtue of shared genealogy and how this ethic is being applied to restore and protect the health and wellbeing of the Waikato River, New Zealand’s longest. This particular river restoration project reflects many of the important aspects of ecological integrity.  It serves too. as a domestic example of the most sophisticated attempt at powersharing to date between Māori and the Crown in relation to natural resources, which may be of interest to other jurisdictions.

year: 2011