Striving for innovation: a quadruple helix intervention for accounting education in Ghana

Abstract

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.