Bridging the Gap Between Accounting Education and Accounting Practice: The Case of the University of Botswana

Some researchers have criticized university accounting education programs for focusing more on the teaching of technical accounting and not on emphasizing skill development. The aim of this research is to identify the knowledge subjects and skills needed for a relevant university accounting program. The views of accounting practitioners and accounting educators in Botswana are sought and data are collected using a questionnaire. The findings suggest that the traditional accounting subjects are very important for a relevant accounting program, but the program is inadequate as it does not emphasize other learning activities which are considered very important for the development of an accountant. The core skills identified are computer technology and business decision making, while risk analysis and oral communication skills are not adequately developed by the current program of the University of Botswana.