Using the Albrecht and Sack study to guide curriculum decisions

This study replicates the portion of Albrecht and Sack's “Perilous Future” monograph (AAA, 2000) that examines the knowledge, skills, and abilities desired by employers of entry-level accounting graduates. Its purpose is to determine if Albrecht and Sack's (A&S) results are sufficiently generalizable to guide curriculum development in meeting stakeholder needs at a regional state college. We administered a survey instrument similar to that used by A&S to employers of accounting graduates to determine what knowledge, general skills, and technology abilities are important to their hiring decisions. Our findings reveal that large, national, and international employers desire knowledge and skills that are different from those required by smaller, local, and regional employers. The study also found that desired knowledge and skills differ between employer industries. Finally, significant differences also were noted in the knowledge, general skills, and technology ability requirements. These results suggest that A&S findings should be interpreted in the context of each educational institution's own unique environment.