Desirable Characteristics of Accounting Graduates from the Perspective of Accounting Alumni, Asia-Pacific International University

Abstract

This research aimed to study the desirable characteristics of accounting graduates from the perspective of accounting alumni, Asia-Pacific International University to serve as a guideline for developing curriculum that was in line with the current labor market needs, as well as to help accountants grew their professional skills, morality, and adaptability to changes in technology and society, which will led to the elevation of the accounting profession and built trust among accounting data users in all sectors. Data were collected from 91 accounting alumni of the Faculty of Business Administration at Asia-Pacific International University, used a questionnaire as the data collection tool. The statistics used for data analysis were frequency, percentage, mean, standard deviation, independent t-test, and one-way ANOVA. The results revealed that: (1) Respondents expressed a high overall level of agreement regarding the desirable characteristics of accounting graduates and the ethics domain received the highest average score, reflecting the significance of moral integrity and professional ethics in the accounting profession, which were key factors in building credibility, fostering social responsibility, and ensuring accurate and transparent practices, followed by personal characteristics, skills, and knowledge, respectively. (2) Factors such as gender, age, education level, and work experience of alumni showed no significant differences in opinions regarding    the desired characteristics of accounting graduates. The results from this research contributed to the development of the accounting curriculum, enhancing its effectiveness in alignment with higher education qualification standards and the evolving demands of contemporary society.