Job Market Competency Requirements for Accounting Professionals: A Comparative Analysis of Online Job Ads from SMEs and Large Enterprises

Uwizeyemungu, S. et Bertrand, J. (2025). Job Market Competency Requirements for Accounting Professionals: A Comparative Analysis of Online Job Ads from SMEs and Large Enterprises. Accounting Perspectives, 24 (2). pp. 343-391. ISSN 1911-382X DOI 10.1111/1911-3838.12396

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Résumé

Compared to large enterprises (LEs), small and medium-sized enterprises (SMEs) have unique characteristics that may affect their needs in several areas. Thus, the “one-size-fits-all” approach to meeting the needs of both groups of enterprises would be inappropriate in different circumstances. In this study, we examine the current competency requirements of the Canadian market for professional accounting jobs with the following research question in mind: To what extent do SMEs' requirements for professional accounting positions differ from those of large companies? The study draws on person-environment fit theory and job market signaling theory. It is based on a content analysis of 310 online job postings (of which 111, or 35.8%, are from SMEs) for accounting professionals or for positions requiring strong accounting knowledge. Our results show a complex picture made up of similarities and differences between SMEs and LEs' requirements when recruiting professionals in accounting-related positions. The study points to some paradoxes and contributes to the debate about the evolution of accounting education in relation to specific business needs. In particular, the study suggests that SMEs' competency requirements are not necessarily commensurate with the needs dictated by their specific context. From a practical point of view, the results of the study could be of interest to SME managers and organizations dedicated to SMEs' development; recruitment services; national accounting organizations, such as the Chartered Professional Accountants of Canada; and the academic and professional communities involved in the training of professional accountants.

Type de document:	Article
Mots-clés libres:	Accounting competency Job advertisement Large enterprise Person-environment fit theory Signaling theory SME
Date de dépôt:	03 sept. 2025 12:58
Dernière modification:	03 sept. 2025 12:58
URI:	https://depot-e.uqtr.ca/id/eprint/12228

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