TABLE OF CONTENTS
Title Page i
Certification ii
Dedication iii
Approval Page iv
Acknowledgements v
Table of Contents vi
List of Figures ix
List of Tables x
Abstract xi
CHAPTER ONE: INTRODUCTION 1
Background of the Study 1
Statement of the Problem 10
Purpose of the Study 12
Significance of the Study 12
Research Questions 14
Hypotheses 14
Delimitation of the Study 15
CHAPTER TWO: REVIEW OF RELATED LITERATURE 16
Conceptual Framework 16
- Employability Skills 17
- Business Education Programme 38
- Careers in Accounting 42
- Employers of Labour 44
Theoretical Framework 48
- Kolb’sSkill Learning and Transfer Theory, 1984 48
- Goleman’s Emotional Intelligence Theory, 1998 49
- Yorke and Knight’s USEM Theory, 2004 49
Related Empirical Studies 50
Summary of Literature Reviewed 55
CHAPTER THREE: METHODOLOGY 57
Design of the Study 57
Area of the Study 57
Population for the Study 58
Sample and Sampling Technique 59
Instrument for Data Collection 59
Validation of the Instrument 60
Reliability of the Instrument 60
Method of Data Collection 61
Method of Data Analysis 61
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS 62
Research Question 1 62
Research Question 2 63
Research Question 3 64
Research Question 4 65
Research Question 5 66
Hypotheses 67
Hypothesis 1 67
Hypothesis 2 69
Hypothesis 3 71
Hypothesis 4 74
Hypothesis 5 75
Findings of the Study 77
Research Questions 77
Hypotheses 79
Discussion of Findings 80
CHAPTER FIVE: SUMMARY, CONCLUSIONS AND RECOMMENDATIONS 85
Restatement of the Problem 85
Summary of Procedures Used 86
Implications of the Study 87
Limitations of the Study 88
Conclusions 88
Recommendations 89
Suggestions for Further Study 90
REFERENCES 91
APPENDICES
A. Letter to Validates 98
B: Letter to Respondents 99
C: Copy of Research Questionnaire 100
D: Cronbach Alpha Coefficient Formula Used for Reliability Test of Instrument 105
E: Formula Used for Calculating the Mean, Standard Deviation and the t-test Value
F: Population Distribution for the Study 106
G: Sample Population Distribution for the Study 108
H: List of Organizations Sampled for the Study 110
I: List of Employers of Labor in Gombe State involved in Pilot Test 114
LIST OF FIGURE
- Schema Representing the Concept of Employability Skills Required by Business Education Graduates for Careers in Accounting as Perceived by Employers of Labor 47
LIST OF TABLES
Table 1: Mean Responses of Employers of Labor on Conceptual Skills Required by Business Education Graduates for Careers in Accounting 62
Table 2: Mean Responses of Employers of Labor on Technical Skills
Required in Business Education Graduates for Careers in
Accounting 63
Table 3: Mean Responses of Employers of Labor on Human Skills
Required by Business Education Graduates for Careers in
Accounting 64
Table 4: Mean Responses of Employers of Labor on Communication
Skills Required by Business Education Graduates for
Careers in Accounting 65
Table 5: Mean Responses of Employers of Labor on Problem-Solving
Skills Required by Business Education Graduates for
Careers in Accounting 66
Table 6: t-test Analysis of Difference between the Mean Responses of
Employers of labor in Teaching and Non-teaching Jobs on
Conceptual Skills Required by Business Education Graduates
for Careers in Accounting 68
Table 7: t-test Analysis of Difference between the Mean Responses of
Employers of Labor in Teaching and Non-teaching Jobs on
Technical Skills Required by Business Education Graduates
for Careers in Accounting 70
Table 8: t-test Analysis of Difference between the Mean Responses of Employers of Labor in Teaching and Non-teaching Jobs on Human Skills Required by Business Education Graduates for Careers in Accounting 72
Table 9: t-test Analysis of Difference between the Mean Responses of Employers of Labor in Teaching and Non-teaching Jobs on Communication Skills Required by Business Education GraduatesFor Careers in Accounting 74
Table 10: t-test Analysis of Difference
between the Mean Responses of Employers of Labor in Teaching and Non-teaching Jobs on Problem-Solving Skills Required by Business Education Graduates for Careers in Accounting 76
ABSTRACT
The
study was conducted to determine employability skills required by Business
Education graduates for careers in accounting as perceived by employers of
labor in Adamawa State, Nigeria. The study was guided by
five research questions and five corresponding null hypotheses. Literature
relevant to the study was reviewed. A descriptive survey research design was
adopted for the study. The population for the study consisted of 2194 Heads of
Department or Section of employers of labor in teaching and non-teaching jobs in
Adamawa State, Nigeria, out of which seventy five
were selected using convenience or purposive sampling technique. A structured
questionnaire titled: Employability Skills Questionnaire for Employers of Labor
(ESQEL) was used to collect data for the study.
Three experts face-validated the instrument Cronbach Alpha coefficient
reliability index was used to test the reliability of the instrument and it
yielded high reliability coefficient of 0.98. 75 copies of the questionnaire
were distributed and all were returned duly completed. Data collected were
analyzed using means and standard deviation to answer the research questions,
while t-test was used to test the null hypotheses at 0.05 level of significance.
The results showed that employers of labor required Business Education
graduates to acquire the five categories
of employability skills for careers in accounting, as follows: Conceptual
Skills, Required, Technical Skills, Highly Required, Human Skills, Required,
Communication Skills, Required and Problem-solving Skills, Highly Required. The
null hypotheses tested showed that there was a significant difference in the
mean ratings between employers of labor in teaching and non-teaching jobs on all
the five employability skill clusters. Based on the findings, it was concluded
that all the five employability skills identified for the study were required
by Business Education graduates for careers in accounting. It was recommended
among others, that the universities, curriculum planners and implementers should
pay much attention on the employability skill cluster items identified as
highly required to improve on their provisions more than ever before so as to
enhance Business Education graduates’ employability for careers in accounting.
CHAPTER ONE
INTRODUCTION
Background of the Study
Every nation depends greatly on the quality of her human resources for its developmental programs and wellbeing, and education has been identified as the major determinant of such quality. The natural resources in Nigeria as well as the global economic opportunities that abound cannot be exploited without an educational program that provides opportunities for all citizens to acquire employability skills for effectively exploiting those resources for human consumption. In order to provide the requisite employability skills, the Federal Government of Nigeria held its first National Curriculum Conference in 1969 to fashion out its educational curriculum contents and objectives to meet its manpower skills requirement for managing the various sectors of the economy including economic, social, political and technological sectors.
The sectors of any national economy cannot be managed very well if it is not guided by any policy framework. Nigeria saw this need in the education sector and developed its first National Policy on Education in 1977, revised in 1981, 1998 and 2004, to guide the implementation of the school educational programs that cut across board. The major emphasis on this policy is to educate the citizenry by equipping them with requisite employability skills and knowledge that will enable them become not only job seekers but also employers of labor, job creators and self-reliant. The policy document recognized Business Education as one of the educational programs that can provide vocational skills to recipients from lower to higher level manpower. It was because of the above recognition that the curriculum of Business Education was made dynamic to stand the test of time in providing the required employability skills for careers in accounting, marketing and business offices (Osuala, 2004).
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The recognition of the Business Education by the education policy makers in the National Policy on Education (NPE) included its offering right from the Basic School level to the University level just in an effort to enhance graduate employability skills. Babalola (2007) pointed out that the development of employability skills is needed by our universities to produce Business Education graduates with the knowledge and skills expected by employers of labor for productivity in business offices, industries and public sectors. The author argued that the grooming of the required human capital is statutory duty of the Nigeria universities, through relevant manpower training programs in knowledge, skills, abilities and attitudes.
Business Education is a skill subject. It is a vocation. This could be seen in its definitions as given by different business educators at different times. The American Vocational Association in Osuala (2004) defined Business Education as a program of instruction which consists of two parts, namely: Office Education:- A vocational education program for office career through initial, refresher and upgrading education leading to employability and advancement in office occupations, and General Business Education:- A program to provide students with information and competencies which are needed by all in managing personal business affairs and in using the services of the business world. To him, Business Education at each of the Nigeria educational levels should be able to train the necessary manpower at the lower, middle and higher executive levels for employment in industry, businesses, private and public sectors.
Contributing to the definition of Business Education, Njoku (2006) sees Business Education as an educational program that equips individuals with functional and suitable skills, knowledge, attitude and value that would enable them operate in the environment they find themselves. Business Education encompasses the work environments that are wide and varied including: teaching, accounting, secretarial duties, administration, management, leadership, entrepreneurship and responsible citizenship. Usoro (2010) defined Business Education as a composite of skills which aims at training people to have the competencies for self employment or self-reliant in Marketing, Management, Accounting, Office and Secretarial skills. To Usoro, Business Education is career-oriented aimed at preparing people to have the necessary occupational skills for gainful employment in different sectors of the economy.
Business Education could be viewed as an economic concept necessary for living in a business economy. It could be seen as skill learning program to enter a business or group of businesses in order to earn a living. It is an avenue for earning profits and making investments in prospective business ventures that could generate employment.
Business Education graduate is a person who, according to Njoku (2006), underwent a course of study spanning four years for entrants through the University Matriculation Examination (UME). Entrants through Direct Entry for NCE (T) in Business Education with a mere pass grade point aggregate is three years, and two years for Direct Entry NCE (T) with Distinction, Credit and Merit grade point aggregate, all conducted by the Joint Admissions and Matriculation Board (JAMB), which is the recognized national examining and selecting body for admissions into all Nigeria Universities. The graduates receive business skills training for onward transmission to the real world of business works.
Business Education program can be understood as a means of preparing learners for occupational fields and for effective participation in the world of work. It is also an aspect of long term learning and a preparation for responsible citizenship (Federal Republic of Nigeria (FRN), 2008). Business Education program comprises: Accounting, Marketing and Office Education Options. At the university level, according to FRN (2004), Business Education in Nigeria shall make optimum contribution to national development by: Intensifying and diversifying its various programs for the development of high level manpower within the context of the needs of the nation; making professional course contents to reflect national requirement, and making all students, as part of a general program of all round improvement in university to offer general courses for employability.
For the purpose of this work, Business Education graduates will mean those who would want to go for careers in accounting. That is, they take more accounting courses than those in Marketing and Office Education Options for graduation.
In recent years, several institutional initiatives have been launched with the aim of supporting the development of citizen’s employability skills in economic, social, political and technological occupations as well as improving education and training systems so that they are better able to respond to the needs of the society. These policy initiatives and reforms which are intended to make education and training more responsive to employers’ expectations according to Eurydice Network (2010) include curriculum reforms, education and training of teachers and trainers, students’ assessment and quality management. These initiatives and reforms have tended to cut across the various sectors of education – general, vocational, higher and adult education. Currently these initiatives could be seen in the skills training advocacy activities of such institutions like the Nigerian Educational and Research Development Council (NERDC), National Directorate of Employment (NDE), Technical Vocational Education and Training (TVET), National and International Conferences by International Labour Organization (ILO), seminars and workshops by professional and academic associations, to mention but a few. These are all in an effort to provide employability skills to graduates for easy entry into and staying in the labour market.
According to United Nations Industrial Development Organization, UNIDO (2002), graduating from higher education with a good certificate is a pre-requisite in the graduate employment job. A survey of contemporary manpower requirements in Nigeria economy by Nigeria Employers’ Consultative Association, NECA (2007) revealed that the desired skills for graduates fall into five broad areas, namely: general employability skills, managerial skills, communication skills, industrial safety skills, and entrepreneurship skills. Teicher (2000) observed that some problems exist between industrial employment and higher education within Nigeria, namely: That the process of transition from higher education to employment has become more complex and protracted, and that a mismatch is felt to be increasing in Nigeria between certain fields of study and the demand for graduates of certain profiles.
In a bid to address the above problems some policy actions for employability that are thought to require urgent attention by the government, according to FRN (2009) include: A comprehensive education reform with an eye to linkages within and between the sectors of the economy; reform of the curriculum to provide for quality learning, required employability skills and modernized curriculum with new programs like skills and entrepreneurship enhancement, expansion of national training system, and occupational skills training centres should be established. All skills training shall end with empowering the graduates.
In a related development in the United Kingdom, especially Northern Ireland, there is said to be an increased emphasis on developing students’ employability skills, including skills that employers are looking for, like: skills of reading, writing and mathematics, skills in Information and Communication Technology (ICT), the ability to communicate well, work with others and solve problems (Eurydice Network, 2010). In the same report, there is emphasis on a portfolio which holds evidence of an individual’s skills, ideas, interest and accomplishments to supplement traditional procedures of assessing students’ specific achievements and progress through vocational education and training programs.
Vocational Education programmes are skill-oriented and intend to equip the graduates with employability skills for the labour market. The term skill, according to International Board of Standards for Training and Performance Instruction, IBSTPI (2005) refers to the ability to effectively and efficiently perform the activities of a given occupation or function to the standards expected in the employment. Skill is knowledge that is translated into practical activity (Osinem and Nwoji, 2012). It can be understood from the above definitions that when one acquired knowledge, one should be able to use that knowledge in producing things or delivering some valuable services for human consumption.
Skills that are mostly talked about today as required by University graduates and expected by employers of labor are employability skills. The Australian Core Skills Framework, ACSF (2012) defined employability skills as skills required not only to gain employment but also to progress within an enterprise so as to achieve one’s potential and contribute successfully to enterprise strategic directions. Employability skills could mean skills that apply across a variety of jobs and life contexts. The body developed eight lists of employability skills employers want to have from the business graduates regardless of which industry they may be working in. The lists include: Communication skills, Teamwork, Problem-solving, Initiative and Enterprise, Planning and Organizing, Self management, Learning skills and Technology skills. Mack (2012), pointed out that in the universities, graduates employability are generally referred to as graduate attributes and include such employability skills as management skills, numeracy, technical skills, communication skills, conceptual skills, human skills, problem solving skills and negotiation skills. Science, Technology, Engineering and Mathematics Network, STEMNET (2012) also listed some set of skills, referred to as “TOP” 10 Employability Skills employers of labor need from graduates to be employed. They are: Communication and Interpersonal Skills, Problem solving Skills, Initiative and Self-Motivation Skills, Organization Skills, Team Work, Learning and Adapting skills, Numeracy, Individual Difference, Negotiation Skills and Self Management Skills.
Business Education graduates receive training in General Education, Management, Education, Teaching Practice and Industrial Work Experience Courses (Ubulom, 2003). The above courses, according to the author are expected to enrich the graduates with the necessary vocational and technical knowledge, skills, attitudes and competencies for entering into the world of business jobs. The Business Education program at the university level is expected to produce graduates who have the following employability skills for employment in any business establishment: communication skills, conceptual skills, problem solving skills, leadership skills, organizational skills, information and communication technology skills, and self motivation skills (Bennet, 2002). These skill categories cut across the three areas of specialization in Business Education at the university level, namely: Accounting Education, Office (Secretarial) Education, and Marketing (Distributive) Education. Osuala (2009) also pointed out that a university graduate of Business Education is expected on graduation to work in any of the three occupational areas of, depending on their area of specialization: Accounting Occupation, Office Occupation and Marketing Occupation.
Employability skills required by graduates for careers in accounting according to Accountants and Auditors (2009) are: analytical skills, communication skills, computer skills, leadership skills and teamwork skills. Contributing to this concept, Desmond (2013), identified the following employability skills required by accounting graduates: Technical, Management, Fundamental and Interpretive skills which will enable the accounting graduate to fit well into any accounting jobs. Accountants require a range of skills to do their jobs. This range of skills include: Numerical Competence, Communication Skills, Team Player, Interpersonal Skills, Problem-solving, Commitment and Motivation, Reporting Skills, Attention to Details, Time Management, Professionalism and Business Awareness (www2.accaglobal.com). The inclusion of the above skills in the course contents and objectives of the Business Education program will facilitate the accounting jobs of the Business Education graduate.
Based on literature reviewed above the researcher grouped the views of the authors on employability skills into five clusters of: conceptual skills, technical skills, human skills, communication skills and problem solving skills as those required by Business Education graduates for careers in accounting, and are highlighted below.
Concept is of vital importance in our lives. According to Murphy (2002) concept generate perception, learning, memory and our use of language. The author observed further that concepts are the mental glue that holds our mental world together and therefore a good skill for understanding any given situation. Conceptual skills consist of such basic skills as understanding, knowing, categorizing, representation, reasoning, literacy, numeracy, etc. (Michael and Mark, 2005). Conceptual skills could also be called cognitive skills which are generally connected to our larger knowledge structures or intellectual representations of classes of objects or other entities. They are skills for understanding accounting principles and concepts like going concern, historical cost, duality, monetary, realization, matching, time period, materiality, etc. (Weetman, 2003). Another employability skill necessary for Business Education graduates for career in accounting is technical skill. Technical skills are specialty or job-specific skills that an individual possessed for efficient production of goods and services. According to Green (2011), technical skills comprise some forms of strength, dexterity, initiative, independence, mastery and enterprising. Technical skills are not easily transferable. It is practical in nature and can be easily identified by its result of brilliant achievement, for example presenting end of year financial statement to various users. Specific skills for this skill category for accounting job include analytical skill, team work, mathematics, problem-solving, communication, detail-orientation and computer skills.
The Business Education graduates also need human skills to be able to relate well with others within and outside the organization. Human skills are of paramount importance for improved productivity, economic growth, development and decent work. Human skills are also called people skills, (C:/Users/JULIUS/Favorites/Downloads/employability.aspx.http). The web article pointed out that the skills involved team work, friendliness, caring, diplomacy, motivation, persuasion and counseling. Human skills are essential for business success and effective management of the machineries of good governance via accountability where and when career accountants provide management with financial information for decision making and communication to stakeholders. Communication skills are needed by the Business Education graduates for effective interpretation and reporting of financial information to users. Communication is the transfer of information from a sender to a receiver with proper understanding (Heinz & Harold, 2008). Communication is an important generic skill that is found in every occupation. It is needed for successful business operations in business offices, industry, private and public sectors of the economy. Communication skills consist among others: Oral communication; Listening and Understanding; Writing to the need of the audience; Reading independently and Using numeracy in reporting accounting information effectively (C:/Users/JULIUS/Favorites/Downloads/employability. aspx.http). It is through communication that stakeholders are made to be aware of their financial interests and the problems associated with their investments.
It is common knowledge that business organizations are always saddled with solving their business problems to achieve organizational goals. The Business Education graduates need problem-solving skills for effective careers in accounting. Problem-solving skill is a core employability skill which is practical, logical and result-oriented. This skill involves recognizing problems, devising and implementing plan of actions, specifying goals and constraints, generating alternatives, evaluating and choosing best alternatives (www.nd.gov/cte/toolkit/docs). The essence of problem-solving skill lies in the discovery of rules or principles for the efficient generation and organization of new ideas and learning techniques to apply in solving accounting problems of business organizations.
Accounting is one of the optional courses of Business Education program that prepares graduates for employment in teaching and non teaching accounting jobs (Weetman, 2003). Accounting is the act of collecting, processing, analyzing, interpreting, reporting, and projecting financial information (Dupree and Marder, 1984). Business Education graduates in teaching jobs, teach accounting courses in post primary and tertiary institutions, including Book-keeping, Financial Accounting, Managerial Accounting, Government Accounting, Taxation Accounting and Auditing. Those in non-teaching jobs can work in Auditing, Tax and even Managerial Accountant positions. Additionally, they can work in accounts payable and accounts receivable, keeping track of a company payments and incoming cash receipts, respectively. Because accountants work with a variety of financial reports and figures, according to the web article, they must have many skills, including excellent communication, analytical, math, detail-orientation and computer skills. These skills should be provided by the schools to especially Business Education graduates for careers in accounting.
Careers in accounting, according to misscpa.com>Home>Basic Accounting include: Private Accounting, Public Accounting, Government Accounting, Not-for Profit Accounting and Taxation Accounting. Areas of Accounting are: financial accounting management and cost accounting, government accounting and auditing (Pandey, 2004). Occupational opportunities in accounting include: teaching in educational institutions, insurance jobs, transportation, hotels, banks, commerce, and other service industries. (www.jobsearch.monstar.com, 2013). Accounting job positions according to the web article include management accountant, financial accountant, analyst, supervisory accountant, audit manager, internal auditor, sales and use tax accountant, public tax accounting manager, controller software development, financial administrative assistant, human resource information system manager, etc. The accounting jobs involve collecting source documents, recording, processing, summarizing and reporting financial information to users. Financial information users are many including employers, employees, management, government, creditors, financial institutions and the general public. They need the information for decision making and planning. The Business Education graduates should be able to prepare and present final accounts result to their employers for internal scrutiny at the end of the accounting year.
Employers of labour are entrepreneurs who are also investors in the productive sectors of the economy. According to Cotton (2010), employers of labor are those entrepreneurs who hire the services of able and willing men and women for work in their establishments, which work is rewarded by payment of wages, salaries, commissions, fees and any other methods of reward as may be agreed upon by the employer and the employee. Employers would always want to look for employees who have the relevant occupational skills to hire in their establishments. Employees on the other hand would want to offer their skilled services to employers who are ready to reward them highly in terms of job satisfaction, monetary and other forms of positive incentives. This is why, during training programs, trainees are encouraged to acquire proficient skills in their trades or vocations, so that at the end, such skills could be quickly and highly sold in the labor market. Employers of labor are private and public organizations, who are engaged in economic, social, political and technological activities with the view to producing goods and services for consumer satisfaction and profits to the organizations. Rigby (2002) observed that business organizations need skilled labor supply for effective and efficient productivity.
Employers of labor in the context of this work will be those private and public organizations that are ready to engage the services of Business Education graduates for careers in accounting. These private and public organizations include limited liability companies, public corporations, small and medium scale enterprises, private and government institutions. These organizations could be operating in business offices, industry, commerce, government offices and social institutions like schools.
There are many employers of labour in Adamawa State that employ Business Education graduates for careers in accounting. The graduates are expected to display satisfactory skills in doing their jobs. However current events seem to suggest unsatisfactory state of affairs, as employers visited by the researcher complained of poor display of skills on the job, burdening them to arrange retraining programs on the job for the graduates, which is time consuming and costly. It is therefore imperative for the Business Education graduates to acquire those employability skills that are required by employers of labour for careers in accounting.
Statement of the Problem
