Phan Minh Duc Ho

College of economics, Hue University, Vietnam
E-mail: tunq@hce.edu.vn

Quoc Tu Nguye

College of economics, Hue University, Vietnam
E-mail: tunq@hce.edu.vn

Nguyen Phi Dao

College of economics, Hue University, Vietnam
E-mail: tunq@hce.edu.vn

Abstract: This paper focuses on a study of the level of working-satisfaction of graduated accounting students required by the employers. In this study, we used Important-Performance Analysis (IPA) methodology to measure the importance of the accountants’ competences and ability to meet the working-requirements from a manager’s perspective. Based on previous studies, these necessary competences are divided into three main groups: knowledge, skills and ethical attitudes. Questionnaires have been designed on the basis of a 5-point Linkert scale to evaluate the importance and the satisfaction of businesses with their accountants based on these competences. the research team appliedIPA to the survey results in order to analyse which competences need to improve based on 4 main areas: concentrate here; keep up the good work; low priority and possible overkill. The competences in the area concerned do not meet the the employers’ requirements and Vietnamese Universities should allocate resources to improve these competences.

Keywords: accountant competences, accounting education, Important-Performance Analysis.