THE EMPLOYABILITY SKILLS FOR ACCOUNTING GRADUATES IN DIGITAL ERA

Graduate employability (GE) is a major concern of all academic institutions globally as well as in Malaysia. After the COVID-19 pandemic breakout in 2020, the issue of GE had become a serious concern. Further investigation by the Department of Statistics of Malaysia (DOSM), highlighted a concerning fact that the rate of graduates with skill-related underemployment is continuing to rise, reaching 33.9% in 2021 as compared to 31.2% in 2020. Graduates who experience skill-related underemployment are classified as having the wrong career or profession for them given their educational background. The rapid development of information and communication technology (ICT) may make occupation mismatch worse, and accounting graduates are not an exception. The accounting profession has been warned that it is also quite likely to become automated and digital in the near future. Accounting graduates with great academic qualifications may nevertheless struggle to find employment because employers may think that the standards for certificates and approvals are insufficient. Instead, they demand more basic advantages like teamwork abilities, soft skills, and communication abilities. Even before to graduating, it is important that students have a comprehensive understanding of the abilities that employers are looking for in candidates. To address this issue, the objectives of this conceptual paper is to summarize the existing research studies regarding the appropriate knowledge, technical and other skills that should be equipped by accounting graduates to ensure they will be employed in accounting related fields. This conceptual paper will provide the valuable insight to help teachers, lecturers, other academician, and education institutions in producing qualified accounting graduates.