The changing roles and skills gap in the accounting profession: an examination of practitioners in their first year of experience as a potential resource

The expansive roles of the accounting profession have presented a skills-gap problem in meeting the demand for suitably skilled practitioners. This study examines firstyear practitioners as a potential resource. Specifically, their experiences of critical thinking skills are investigated as these skills are essential for solving unstructured problems, strategic planning and value creation identified in these roles. Phenomenographic findings highlight a need to develop new practitioners' abilities to integrate the profession's fundamental values and ethics into practices towards achieving outcomes.27 page(s