Competency analysis based on accounting career anchors using clustering techniques.

Area of Science:

• Business Administration
• Organizational Psychology
• Higher Education

Background:

• Career anchors significantly influence professional development and job performance.
• Universities must align curricula with essential competencies for accounting graduates.
• Understanding career anchors is crucial for effective talent development in the accounting profession.

Purpose of the Study:

• To identify prevalent career anchors among accounting students in Latin America using Schein's model.
• To define these anchors by examining associated values, attitudes, aptitudes, skills, and interests.
• To inform university curricula development for enhanced graduate employability.

Main Methods:

• A two-stage research design was employed.
• Stage one involved operationalizing research and administering a 40-question instrument based on Schein's eight career anchors.
• Stage two included data analysis through parameter grouping, ANOVA, clustering algorithms, and statistical testing.

Main Results:

• Creativity, entrepreneurship, and lifestyle were identified as the predominant career anchors.
• The study found that selected universities emphasize innovative spirit, integrity, and social commitment in accounting education.
• These findings suggest a curriculum focus that balances professional requirements with entrepreneurial and ethical values.

Conclusions:

• Accounting education should foster creativity, entrepreneurship, and a lifestyle orientation to prepare graduates for modern challenges.
• Universities play a vital role in shaping accountants with an innovative mindset and social responsibility.
• Graduates equipped with these career anchors are better prepared for new ventures and professional challenges.