English Full Article Citation


Ibrahim El-Sayed Ebaid , Tanta University, Egypt and Umm Al-Qura University, Saudi Arabia


This study aims to examine the employers’ perceptions about the employability skills required from accounting graduates in Saudi Arabia. To achieve this goal, a sample of employers in Saudi Arabia was invited to participate in brief survey of 24 questions to determine their ranking of the most important technical skills (12) and generic skills (12) for accounting jobs. Eight of the twelve technical skills were ranked as most important: financial accounting and reporting, tax and zakat accounting, cost accounting, computer and information technology skills and business and company laws. On the other hand, employers stated that all of 12 generic skills were of high importance. The study has important implications for both educators and accounting students in Saudi Arabia. For educators, the findings of the study suggest that university policy-makers and educators need to adapt their curricula so that their graduates can acquire and develop competence in the generic skills needed by the modern workplace. For accounting students, the findings of the study indicate that memorization for earning high grades is necessary, but not sufficient for employment and success in today's work workplace.

Saudi Arabia, employability skills, accounting graduates, accounting, emerging countries


Este estudio tiene como objetivo examinar las percepciones de los empleadores sobre las habilidades de empleabilidad requeridas para los graduados en contabilidad en Arabia Saudita. Para lograr este objetivo, se invitó a una muestra de empleadores de Arabia Saudita a participar en una breve encuesta de 24 preguntas para determinar su clasificación de las habilidades técnicas (12) y las habilidades genéricas (12) más importantes para los trabajos de contabilidad. Ocho de las doce habilidades técnicas se clasificaron como las más importantes: contabilidad y presentación de informes financieros, contabilidad fiscal y zakat, contabilidad de costos, habilidades informáticas y de tecnología de la información y leyes comerciales y empresariales. Por otro lado, los empleadores declararon que las 12 habilidades genéricas eran de gran importancia. El estudio tiene implicaciones importantes tanto para los educadores como para los estudiantes de contabilidad en Arabia Saudita. Para los educadores, los hallazgos del estudio sugieren que los encargados de formular políticas y los educadores universitarios deben adaptar sus planes de estudio para que sus graduados puedan adquirir y desarrollar competencias en las habilidades genéricas que necesita el lugar de trabajo moderno. Para los estudiantes de contabilidad, los hallazgos del estudio indican que la memorización para obtener altas calificaciones es necesaria, pero no suficiente para el empleo y el éxito en el lugar de trabajo actual.

Palabras clave
Arabia Saudita, habilidades de empleabilidad, licenciados en contabilidad, contabilidad, países emergentes

27 December 2020

3 March 2021

This is an open access article under the CC BY-NC license.


Ebaid, I. El‐Sayed (2021). Employers' perceptions of generic employability skills of accounting graduates: evidence from Saudi Arabia. Journal of Management and Business Education, 4(2), 136-149.


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