Future Graduate Competencies: Perception of Lebanese Accounting Graduates, Academics, and Employers

Universities continue to be concerned about employers‟ demands for competent graduates who are job-ready. In response, universities have addressed this challenge by developing students' professional capabilities and skills that meet the job market expectations. Hence, universities have increasingly integrated various educational means throughout their curricula. These supporting means included adopting dynamic teaching and learning methods that foster critical thinking and enhance the analytical ability of the graduates. That was also in addition to incorporating work-integrated learning, facilitating employers‟ visitations, and direct involvement in advising course development and review. This study aims to analyze the main stakeholders in the accounting education system, namely accounting students, teaching instructors, and employers, and compare their perspectives on the competencies required of accounting graduates. This research also seeks to identify the competency gap by analyzing the gap matrix and suggesting solutions based on comparing different viewpoints. To achieve the objectives necessitates a quantitative research approach using a survey questionnaire administered to 116 respondents, comprising 56 employers, 45 accounting students, and 15 accounting instructors. Participation in the survey is voluntary. The findings reveal significant differences between students' and employers‟ perceptions of required accounting competencies compared to the instructors'. The most significant competencies identified include soft skills, accounting technical skills, problem-solving abilities, ethical considerations, and digital literacy. These findings provide valuable insights for policymakers in the workplace and universities to bridge differences and close competency gaps.