The impact of IT level of knowledge on work-readiness from the accounting graduate perspective: Evidence from Greece

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Dimitra Karagiorgou, Dimitra Seretidou, Antonios Stavropoulos


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The current reality of the business world, commands that economists and especially accountants include in their daily routine contemporary and advanced information systems with which it is considered necessary that economists and accountants be familiar and well trained. IT knowledge and skills are increasingly important for graduates to enter the accounting job market. Over the last years, the persistent discrepancy between IT skills provided by job candidates and expectations of employers has triggered many scholars and research centers to focus on the graduate skills gap. The lack of education of business schools comprises an obstacle to the normalization of new circumstances as there is no defined standard of necessary knowledge and the appropriate lessons learning technologies are not included in the curriculum.
The purpose of this paper is to investigate the influence of graduates’ IT knowledge on their perceived readiness to enter the accounting job market. A self-administered survey conducted and a sample of 363 questionnaires was gathered for the purpose of the study. Principal components analysis supported four components of IT tools which were used in hierarchical regression analysis as determinants of the perceived work readiness of graduates. During the analysis satisfaction with the teaching and learning processes were taken into consideration as well as the type of the institution graduates attend.
Research findings indicate that educators must give attention to specific accounting IT tools and applications so as to enhance graduates’ level of knowledge. Satisfaction with learning and teaching experience and the type of institution are important causal elements for graduates’ work-readiness.

Keywords: Readiness, Accounting Information Systems, Knowledge Economy, Education

JEL Classification: I25, M15, M41

Received: 23.03.2019

Accepted: 12.06.2019

Published online: 13.06.2019

How to cite this paper: Karagiorgou, D., Seretidou, D., & Stavropoulos, A. (2019). The impact of IT level of knowledge on work-readiness from the accounting graduate perspective: Evidence from Greece. Journal of Governance & Regulation, 8(2), 41-48.