EMPLOYERS' EXPECTATIONS AND LEARNERS' PERCEPTIONS OF SKILLS AND KNOWLEDGE OF ACCOUNTING-AUDITING GRADUATES IN VIETNAM

In the context of integration and globalization, the increasing labor market makes recruitment demand increasingly large, requiring quality inputs, especially in popular and necessary industries such as accounting and auditing. The transition from a learning environment to a workplace becomes even more difficult not only for students but also for businesses in the recruitment process. Graduates must identify knowledge and professional skills to be able to meet the requirements of employers. The study aims to explore the gap between employers' expectations and learners' perceptions of the knowledge and skills of accounting and auditing graduates. Research using qualitative methods combined with quantitative methods presents the preliminary results of the survey using questionnaires and surveys with 235 students in accounting and auditing at universities of economics and 157 employers in Hanoi, Vietnam. The results from Indenpent-Samples T Test showed that there was a significant gap between the employers' expectations and the learners' perceptions, these knowledge and skills need to be improved to ensure that accounting and auditing graduates can complete and meet the requirements of future jobs.