A study of accounting skills and knowledge needed by graduates of applied science in accounting programs.

Abstract

This study was conducted to determine the skills, knowledge, practice, and theory needed by the Applied Science in Accounting graduate for entry-level employment in the Oklahoma City Standard Metropolitan Statistical Area. The procedure in this study included the development of three collection instruments which provided the framework for (1) determining the accounting skills and knowledge demanded by comptrollers of manufacturing firms, (2) determining the academic level demanded by personnel managers of manufacturing firms, and (3) determining the students' perception of the Applied Science in Accounting degree program at Oscar Rose Junior College.

The findings of this study indicate there is a job market for the two-year accounting graduate in manufacturing firms located in the Oklahoma City SMSA. The findings also have major implications for accounting curriculum development at Oscar Rose Junior College. The implications are: (1) A need to consider major restructuring of the accounting curriculum at ORJC, (2) Increased instruction in Electronic Data Processing, (3) Developing the students ability in the thought processes in accounting, and (4) Inclusion of an accounting field experience requirement.