Accountancy Education Quality and Graduate Employability in Polytechnics in Enugu State

The perceived mismatch between the skills acquired through accountancy education in Nigerian polytechnics and the competencies demanded by employers has become a pressing concern for curriculum designers, regulatory bodies, and the accounting profession, particularly as automation reshapes entry-level accounting roles. This study assessed the relationship between accountancy education quality and graduate employability among polytechnic graduates in Enugu State. The study was anchored on the human capital theory, which posits that investment in education enhances the productive capabilities and employability of individuals. A survey research design was adopted, with a population of 380 recent graduates (within five years of graduation) and 95 employers of accounting graduates across Enugu State. A total of 473 respondents were reached using purposive and stratified random sampling. Structured questionnaires were administered to both groups, and data were analyzed using structural equation modeling. Findings showed that practical skills training, exposure to accounting software, and ethical education within polytechnic curricula were the strongest predictors of graduate employability, while theoretical overemphasis was negatively associated with employer satisfaction ratings. The study concluded that polytechnic accountancy education in Enugu State requires significant curriculum reform to close the skills-employment gap. It was recommended that the National Board for Technical Education should mandate work-integrated learning requirements and digital accounting tool proficiency as core components of polytechnic accountancy curricula.

Keywords: Accountancy education, graduate employability, polytechnics, human capital theory, curriculum reform