A Diagnostic Study On The Perception Of Indian Students And Nepalese Students Towards Accountancy Skills

Abstract

There are few studies concerned with the effectiveness of accounting curriculum taught at colleges that grooms the students for professional accountancycareer. The objective of this study is to evaluate the perception of graduates towards accountancy skills. . For the study, 100 students from Bangalore, Chennai and Salem have been chosen and 40 are Nepalese and 60 are Indians. Data collected through structured questionnaire and for analysis, factor analysis, ANOVA, Inter correlation matrix have been applied and findings are  drawn. This is a preliminary study and the author intends to extend the study to other states and abroad.The most highly perceived factors identified are Management Accounting skills,,the second highly perceived factor is taxation skills,the third factor is professional ethics and communication sklills and fourth factor is leadership development skills and the last one is organizational skills.There is significant difference found between degree of the students and perception factor Management Accounting skills using ANOVA at 5% level of significance.Significant differences between age ,degree and Nationality of the students and Percepion factor Taxation skills were identified as the p value is less than .05.Significant differences between sex and Nationality  of the students and  Professional ethcis and communication skills using ANOVA at 5% level of significance.Significant differences between sex and degree  of the students and leadership development skills using ANOVA at 5% level of significance.Significant differences between sex and degree of the students and organizational skills using ANOVA at 5% level of significance.This is a preliminary study and the author intends to extend the study to other states and abroad

Keywords: Accounting education; Accountancy skills; Technical and functional skills; Interpersonal and communication skills; Organisational and business management skills