Students rank computer skills as the most important skill among other skills followed by decision
making skills, time management skills, problem solving skills, information collection skills, analytical skills,
leadership skills, and planning skills respectively, and so on as shown in Table 5. It seems that there is a big gap
between the findings of the current study and those of previous research in context of the generic skills that
should be taught to accounting students in developed countries. For example, Crawford, Helliar and Monk (2011)
found that analytical skills, oral and written communication skills are the main three important skills that should
be included in accounting education curricula in UK. Similarly, Cory and Huttenhoff (2011) found that critical
thinking, written communication and interpersonal skills are the main three important skills for USA students.
Accordingly, it seems that the cultural values of a country are critical factors in determining the educational
required skills and standards (see, for example, Chand, Cummings & Patel, 2012; McPeak, Pincus & Sundem,
2012; Hu, Chand & Evans, 2013).