Understanding Employers Attitudes Towards the Employability of Accounting Graduates: A Qualitative Study on the Factors Affecting Recruitment in Iran

Subject Areas : Financial and Behavioral Researches in Accounting

Reza Asgharpour Hassankiyadeh ¹ , Abdossamad Khalatbari Limaki ²

1 - Department of Auditing, Ram.C., Islamic Azad University, Ramsar, Iran
2 - Department of Auditing, Ram.C., Islamic Azad University, Ramsar, Iran

Received: 2025-05-24 Accepted : 2025-07-25 Published : 2025-09-07

Keywords: Employability, Skill Gap, Accounting Education, Professional Development, Emerging Technologies.,

Abstract :

This study aimed to identify Iranian employers’ expectations regarding the knowledge and skills of young accountants and to analyze the gap between academic accounting education and labor market requirements. Employing a qualitative approach based on grounded theory and thematic analysis, data were collected through semi-structured interviews with 15 financial managers, employers, and human resource specialists in 2025. During the coding process open, axial, and selective 20 key themes were identified and categorized into four conceptual clusters and five major dimensions of the educational gap. The findings revealed that discrepancies between accounting education and market needs fall into five overarching categories: (1) Skill and knowledge deficiencies, including poor command of accounting software, lack of data analysis ability, weak professional report writing, and unfamiliarity with tax and insurance regulations; (2) Weakness in practical and applied training, such as the absence of project-based learning, lack of skill-oriented workshops, and abstract instruction detached from real economic contexts; (3) Insufficient professional and personal development, including a lack of learning mindset, professional identity, self-reliance, ethical awareness, and teamwork capability; (4) Weak university-industry linkage, such as the lack of effective internships, inadequate performance assessment, and the dominance of credentialism over skill-building; and (5) Technological backwardness, due to limited exposure to modern accounting technologies. Additionally, the study found that in hiring decisions, the type of university, non-technical skills, and prior work experience outweigh GPA and academic degree. Ultimately, the study highlights the urgent need for curriculum reform, skill-based training, and enhanced university-industry collaboration to improve graduates’ employability.

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