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Tertiary Institutions Accounting Program and Employability of Accounting Graduates in Nigeria

There is increasing evidence that Nigerian University graduates, particularly graduates of accounting programs lack employable skills that are essential to the real world and competencies that are needed in growing knowledge industries, complex business environments and globalized capital markets. The issue of employability has long been debated in literature in various countries, pointing out that the issue is not peculiar to a particular country but is rapidly becoming an area of concern globally and in all disciplines including accounting. The accounting curriculum has long been criticized for being too narrow, outmoded and defective; as it has failed to equip students sufficiently for employment in the business environment. The primary aim of this study is to examine Tertiary Institutions Accounting Programs and the employability of accounting graduates considering the skills expectation-performance gap in Nigeria. Three objectives were formulated in this regard. The study adopted a survey and experimental research design focusing on students from selected universities students in Lagos and Professional Accountants from the Big 4’s accounting firms. Based on the analyses, the Management information system is a significant determinant of data literacy skills and tech-savviness of accounting graduates, Accounting courses sharpen students’ analytical and innovation skills of graduates and other social and academic events significantly enhance the quality of accounting graduates in Nigeria. The study therefore concluded that the accounting curriculum to a large extent affects the employability of accounting graduates. It was recommended among others that tertiary institutions should extensively improve the curriculum, curriculum should be designed in line with requisite industry requirements. Tertiary institutions which have not included internships in the curriculum should consider its inclusion.

Accounting Curriculum, Employability, Tertiary Institutions

Ogundeko Sodiq Temitayo, Sholuade Grace Temitope. (2023). Tertiary Institutions Accounting Program and Employability of Accounting Graduates in Nigeria. Journal of Business and Economic Development, 8(3), 83-93.

Copyright © 2023 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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