Accounting graduate employability: employer perspectives on skills and attributes of international graduates

This study investigates employers' perceptions of, and recruitment approaches for, accounting professionals using a survey of small to medium sized public accounting firms in Australia. We find that firms experience significant difficulties in sourcing high quality graduates and tend to hire a low proportion of international students. To explain the latter, we employ Bourdieu's notions of habitus, together with the concepts of social and cultural capital, to examine the challenges faced by international students. A key finding of our study is that many international students are at a disadvantage in seeking professional employment because of a lack of habitus, that is, a 'feel for the game' and an understanding of what is needed to succeed in the accounting field. Our findings add to the accounting literature by highlighting that demonstrated potential to excel at business development activities and possession of strong social and cultural capital were paramount in obtaining employment.