2025

Elo Tytti; Puumalainen Kaisu; Sjögrén Helena; Pätäri Satu

Purpose: Motivated by the growing significance of human capital in organisations operating in dynamic environments, as well as the evolving roles and skill requirements of accounting professionals, this exploratory study aims to examine and compare the skill gaps perceived by accounting practitioners and employers. Based on these identified gaps, the study seeks to assess the need for additional education or training relevant to the accounting profession.Design/methodology/approach: The study employs online surveys to gather data in Finland. The final dataset consists of 386 responses from accounting practitioners and employers. Findings: The findings reveal the existence of skill gaps across five broad skill groups. However, the assessments of accounting practitioners and employers exhibit slight discrepancies regarding both the perceived skill levels and the anticipated future importance of skills. Drawing on the findings, this paper presents reflections on the significance of diverse skill sets in future accounting work and organisational human capital. It also discusses potential strategies to address skill gaps. Originality/value: This study presents a seldom-examined perspective of accounting practitioners, contrasting it with the views of accounting employers. By focusing on skill gaps, the study offers recommendations and insights into necessary training and educational initiatives for organisations, academic institutions, and professional bodies.