A STUDY OF THE GAP BETWEEN THE EXPECTED SPECIALIZED SKILLS OF ACCOUNTING GRADUATES AND ACTUAL LEVEL IN IRAN

Need for valuable experience and knowledge as well as support for graduates are the requirements of growth in societies. The purpose of the present research was to study the difference between the expected general, administrative, and specialized skills of accounting graduates and their actual condition. This research was an applied study in which the data collected using a questionnaire and was analyzed suing Mann-Whitney U test and Kruskal Wallis one way ANOVA. The population of the research consisted of auditors, financial statement preparers, and financial statement users. The results showed significant differences between the expected and the actual skills of graduates. Also group comparison suggested significant differences in terms of the expected skills, but no significant difference was observed between these groups in their actual skills.