There have been reports that most newly qualified accounting graduates in Ghana are
struggling to secure sustainable employment, mainly because they do not have
information communication and technology (ICT) and higher-order thinking (HOT)
skills and practical work experience required by employers in this era of information
technology. Against this background, the current study explored the ICT and HOT skills
that accounting students in Ghana should possess upon completion of the accounting
programme to enhance their employability by applying the quadruple helix (QH)
innovation model and the Bloom’s revised taxonomy for twenty-first-century learners.
Qualitative data was obtained mainly from document analysis of the accounting
curricula of five public universities in Ghana and in-depth interviews with the QH
innovation agents comprising government, accounting academics, employers and
accounting graduates. Thematic review procedures were followed to analyse the data
gathered for the current research.
The findings indicated that there is an increasing demand for accounting graduates to
acquire ICT skills and knowledge of software packages, such as Microsoft Excel,
Microsoft Word, internet usage, accounting software, cloud computing and data
analytics. Accounting graduates are also required to demonstrate HOT skills, such as
the ability to analyse and interpret information which is processed for decision- making
purposes as well as the ability to think outside the box. In addition to the ICT and HOT
skills, entrepreneurial and interpersonal skills also emerged as critical skills that
accounting graduates need to adapt swiftly in other achieve success in the current
competitive working environment. This requires effective collaboration among the QH
agents described in the current study, particularly in the area of creating the accounting
curricula and facilitating the work-readiness of accounting graduates to enhance their
employability.
Based on the theoretical lens, a framework that will equip future accounting graduates
with such skills to enhance their employment and performance in the workplace was
developed. The current study makes a unique contribution to the present scarcity of
studies on ICT and HOT skills based on design-based research methodology and application of QH innovative theory application in accounting education, particularly at
tertiary level in Ghana.
Volgens verslae sukkel die meeste pas gekwalifiseerde rekenmeesters in Ghana om
’n geskikte betrekking te vind omrede hulle in die era van inligtingstegnologie nie oor
vaardighede in inligting- en kommunikasietegnologie (IKT), hoëordedenke (HOD) en
werkservaring beskik nie. In die lig hiervan is in hierdie studie ondersoek ingestel na
die IKT- en HOD-vaardighede waaroor afgestudeerde rekenmeesters moet beskik om
in diens geneem te kan word. Die viervoudige heliks (VH) innoveringsmodel en Bloom
se hersiene taksonomie vir een-en-twintigste eeuse leerders is hierin aangewend.
Kwalitatiewe data is verkry deur ’n dokumentontleding van die rekeningkunde
kurrikulums van vyf openbare universiteite in Ghana te doen en diepte-onderhoude
met die VH-innoveringsagente te voer. Laasgenoemde sluit in die regering,
rekeningkundige akademici, werkgewers en rekeningkundige gegradueerdes.
Tematiese oorsigprosedures is gevolg om die data te ontleed.
Daar is bevind dat toenemend verwag word dat rekeningkundige gegradueerdes
toegerus moet wees met IKT-vaardighede en ’n kennis van nie alleen
sagtewarepakkette soos Microsoft Excel en Microsoft Word nie, maar ook
internetgebruik, rekeningkundige sagteware, wolkrekenaarkunde en dataontleding.
Hierbenewens moet rekeningkundige gegradueerdes oor hoërordedenkvaardighede
beskik. Hulle moet byvoorbeeld inligting kan ontleed en interpreteer wat met die oog
op besluitneming verwerk is, en boonop lateraal kan dink. Afgesien van IKT- en HODvaardighede,
word entrepreneurs- en interpersoonlike vaardighede ook as
onontbeerlik in die mededingende beroepswêreld beskou. Dit vereis dat die VH-agente
saamwerk om relevante rekeningkundige kurrikulums saam te stel om
rekeningkundige gegradueerdes se indiensneembaarheid te verbeter.
Op grond van die teoretiese lens is ‘n raamwerk ontwikkel wat toekomstige
rekeningkundige gegradueerdes toerus met vaardighede wat hulle
indiensneembaarheid en prestasie in die werkplek sal verbeter. Hierdie studie vul ‘n
leemte aan in navorsing oor IKT- en HOD-vaardighede wat berus op ontwerp
gebaseerde navorsingstegnologie en VH-innoveringsteorie in die opleiding van
rekenmeesters in Ghana veral op tersiêre vlak.
Kube nemibiko yokuthi iningi labafundi abasanda kuthola iziqu ze-akhawunthingi
eGhana badonsa kanzima ukuze bathole umsebenzi osimeme, ikakhulukazi ngenxa
yokuthi abanalo ulwazi lwezobuchwepheshe kwezokuxhumana (UBX) kanye namakhono
okucabanga okusezingeni eliphezulu (CZP) kanye nolwazi lomsebenzi oludingwa
abaqashi kulesi sikhathi sobuchwepheshe bolwazi. Ngokwalesi sizinda, ucwaningo
lwamanje luhlole amakhono e-UBXT kanye ne-CZP lapho abafundi be-akhawunthingi
eGhana kumele babe nawo lapho bephothula uhlelo lwe-akhawunthingi ukuze
bathuthukise ukuqashwa kwabo ngokusebenzisa imodeli yokuqamba ye-khwadrapheli
heliksi (KH) kanye nethakzonomi ebuyekeziwe kaBloom yabafundi beminyaka
engamashumi amabili nanye.
Imininingwane eyesimo efanelekile itholwe ikakhulukazi ekuhlaziyweni
kwamadokhumenti ekharikhulamu ye-akhawunthingi yamanyuvesi amahlanu
omphakathi eGhana kanye nezingxoxo ezijulile nama-KH abenzeli bokusungula izinto
ezihlanganisa uhulumeni, izifundiswa ze-akhawunthingi, abaqashi kanye
nabathweswe iziqu ze-akhawunthingi. Kulandelwe izinqubo zokubuyekezwa
kwendikimba ukuze kuhlaziywe idatha eqoqwe ocwaningweni lwamanje.
Okutholakele kubonise ukuthi siyakhula isidingo sabafundi abaphothule izifundo zeakhawunthingi
ukuze bathole amakhono e-UBX nolwazi lwamaphakheji esofthiwe,
afana ne-Microsoft Excel, i-Microsoft Word, ukusetshenziswa kwe-inthanethi, isofthiwe
ye-akhawunthingi, i-cloud computing kanye ne izibalo zedatha. Abaphothule izifundo
ze-Akhawunthingi nabo kudingeka babonise amakhono ashisayo, njengekhono
lokuhlaziya nokuhumusha ulwazi olucutshungulwa ngezinjongo zokwenza izinqumo
kanye nekhono lokucabanga usabalilise umqondo. Ngaphezu kwamakhono e-UBX
kanye ne-CZP, amakhono ebhizinisi nawokusebenzelana nabantu aphinde avela
njengamakhono abalulekile abafundi abaphothule izifundo ze-akhawunthingi
okudingeka bazijwayeze ngokushesha ukuze bathole impumelelo esimweni samanje
sokuncintisana. Lokhu kudinga ukubambisana okuphumelelayo phakathi kwamaejenti
e-KH achazwe ocwaningweni lwamanje, ikakhulukazi endaweni yokudala
ikharikhulamu ye-akhawunthingi kanye nokwenza lula ukulungela umsebenzi kwabafundi abaphothule izifundo ze-akhawunthingi ukuze bathuthukise ukuqashwa
kwabo.
Ngokusekelwe kumalensi ethiyori, kwasungulwa uhlaka oluzohlomisa abaphothule
iziqu ze-akhawunthingi esikhathini esizayo ngamakhono anjalo ukuze kuthuthukiswe
ukuqashwa kwabo kanye nokusebenza kwabo emsebenzini lwenziwa. Lolu cwaningo
lwamanje lunegalelo eliyingqayizivele ekushodelweni kwamanje kwezifundo ze-UBX
kanye namakhono e-CZP asekelwe endleleni yocwaningo esekelwe ekwakhiweni
nasekusetshenzisweni kwe-KH yamathiyori amasha emfundweni ye-akhawunthingi,
ikakhulukazi ezingeni lemfundo ephakeme eGhana.
