Abstract:

In the ongoing discussions on the shape and functionality of higher education, the need is often raised for such teaching of the students, as to prepare them to work, immediately after graduation, in an efficient manner and in accordance with the expectations and the requirements of future employers. Opinions are also voiced that university teaching should be more universal,not just a mere learning of a profession. Analysis of the current literature on the subject shows a lack of unequivocal research indicating how the employers employing graduates perceive the issue under discussion.

The aim of the study was to answer 2 research questions.
RQ1: Do employers formulate clearly their specific expectations towards the university graduates of accounting majors?
RQ2: What qualities and competences do employers expect from graduates of accounting majors?

Methodology:
Two research methods were used in the study used :
1. A double case study of two employers employing accounting graduates in the last year (2018)
– this method enabled identification of the potential features and the criteria for verification of RQ2;
2. A survey addressed to employers operating in northern Poland-the questionnaire was to answer the RQ1 and RQ2 questions, it had an electronic form and was addressed to an intentionally selected set of entrepreneurs, where the selection criterion was based on personal access to the management of given enterprises.

In total, 89 correctly filled questionnaires were received, which accounts for 11% of the surveys sent out, containing 14 questions with suggested responses.
As an aid, mainly to properly construct the survey questions, a review of publications on the subject had been made.

Findings:
The main conclusion from the research conducted entails the statement that employers do not have uniform expectations as to the desirable traits and competences the accounting graduates they employ should possess. These expectations vary, depending on the 2 basic employer attributes: the magnitude and the profile of business activity. A dependence can be observed, in the sense that larger employers require graduates to have general knowledge as well as to exhibit openness for quick acquisition of narrow, specialzed knowledge and abilities in this field. Social competences, especially those facilitating team work, are important for these employers. Small entrepreneurs rather expect graduates to offer fast professional help, and thus want them to be prepared for performing their profession independently as soon as they begin their employment.

Research limitations:
Conclusions from the case study cannot be used to draw general conclusions, but only to indicate a specific phenomenon. In turn, the questionnaire was carried out, with a significant limitation pertaining to the scope and the selection of the sample. Although the research conclusions, in the authors' opinion, reflect the reality correctly, it is justifiable and necessary to expand the research, onto a more representative sample.

Originality/value:
The research fits into the research trend describing the relations between entrepreneurs and the didactic process carried out at economic universities. The matter covered by the study described in this work, in particular concerning the Polish labor market, is examined relatively rarely as part of such studies. Therefore, it seems that filling this research gap would be essential for proper construction of the the educational system.

Keywords:

Accounting studies, higher education, vocational training, students' competences.