The literature review focus on employability of university accounting students from the perspectives of accounting firm employers, junior auditors, accounting lecturers, and accounting students. The research was conducted with new graduates could not work as an entrepreneur needs. The researchers were trying to find, what are the employability skills and personal qualities required for an entry-level auditor. It could be the employment problems.
This research showed the type problems identified by the graduate accountants and their employers such as application of theoretical studies, report writing, communication with others, comprehension of responsibilities, working in a team, and personal. The research select the top ten skills required from the new hires based on their perceived importance.