COMPETENCIES REQUIRED FOR ENTRY-LEVEL SEMIPROFESSIONAL ACCOUNTING POSITIONS IN MISSOURI AND THOSE COMPETENCIES UTILIZED BY MISSOURI PUBLIC JUNIOR/COMMUNITY COLLEGE OCCUPATIONAL ACCOUNTING GRADUATE

Purpose. The primary purposes of this study were to identify the competencies required for entry-level semiprofessional accounting positions in Missouri and the extent to which graduates from Missouri public junior/community college occupational accounting programs are utilizing the accounting competencies specified for these entry-level jobs.;Procedures. A stratified random sample of 369 businesses in Missouri was drawn from private accounting businesses and public accounting firms. A second sample was 88 junior/community college occupational accounting graduates. Mailed questionnaires were used to collect the data. The research hypothesis was that differences do exist between competencies required for entry-level semiprofessional accounting positions in Missouri and competencies possessed and utilized by junior/community college occupational accounting graduates. A chi square test of independence was used to test for significant differences at the .05 level of significance.;Findings. The results indicated that significant differences existed between the competencies required by businesses for entry-level semiprofessional accounting positions and the job competencies utilized by junior/community college occupational accounting graduates. Also, significant differences were found between the competencies required for entry-level positions for the semiprofessional accountant in private accounting businesses and those required by public accounting firms. No significant differences were found between (1) the competencies utilized and those possessed by the graduates, (2) the competencies required by business for entry-level positions and those required for promotion, (3) the competencies required by business for promotion and those perceived to be possessed by graduates, or (4) the competencies required by businesses in urban areas and those required by businesses in rural areas. Nineteen percent of the businesses employ semiprofessional accountants; 75 percent use computers. Seventy percent of the graduates are working in the field; all indicated some level of satisfaction with the training received.;Conclusions. The following conclusions were drawn based on the results of the findings: (1) Business expects semiprofessional accounting applicants to possess most of the competencies required for promotion at the time they apply for positions; (2) Accounting practices are consistent among the geographic areas of the State; (3) Semiprofessional accountants utilize a wider variety of accounting competencies in private accounting businesses than in public accounting firms; and (4) Graduates are not being employed in entry-level positions identified by business immediately following graduation.