The abilities of first-year trainee accountants to apply knowledge acquired through accounting academic educational program in accounting practice

Abstract

Aspiring first-year trainee accountants are expected to possess basic skills and competencies before entering accounting practice. Accounting academic programme assists first-year trainee accountants with developing and integrating professional skills, technical competence, and professional values, ethics, and attitudes. The purpose of this study was to assess the abilities of first-year trainee accountants to apply knowledge acquired through accounting academic programme in accounting practice. Qualitative data was gathered through a semi-structured interview with 10 first-year trainee accountants and two audit manages. Results from the thematic data analysis revealed that first-year trainee accountants are facing various challenges in the workplace due to limited technological and professional skills, and technical competence acquired through academic programmes. Recommendations were made that could aid in better-informed accounting education and profession.