An evaluation of the job performance differences between graduate and non-graduate CPAs among insurance companies in Nairobi, Kenya

Abstract

This research sought to examine the perceived job performance differences between CPAs with academic degrees and those without them. The research was carried out among insurance companies and took a period of three months from January to April 2012. The research was necessitated by the fact that employers seem to prefer CP As who also hold academic degrees and therefore there was need to examine whether graduate CP As possess more skills than non graduate accountants or whether non graduate accountants have skill gaps in the performance of their duties. The study was carried out among the 42 insurance companies that have offices in Nairobi, Kenya. Three qualified accountants from each of these insurance companies were sampled meaning a total of 126 CPAs formed the sample. The method of choice of the three CPAs was purely random. Both qualitative and quantitative methods of sampling were used.The results indicate that there is no appreciable difference between the job performance of graduate and non graduate CPAs. The general competence index, on a scale of 5, for graduate accountants is 4.5692 and 4.6885 for the non graduate accountants. The non graduate accountants are actually more competent than their graduate counterparts. It would be necessary, however, to extent this study beyond the insurance companies in Nairobi for more comprehensive conclusions to be made.