Abstract:
Graduates who are professionally competent in a particular field of
specialization are in high demand due to advancements in the economic market.
The study assessed the relationship between accounting students’ level of
professional competence development and academic performance and the
moderating role of gender. A descriptive, cross-sectional survey design was
used. A simple random technique helped to select 122 students in total. These
students were level 400 bachelor of education (accounting) students. In the
study, both primary and secondary data were used. The primary data came from
surveys on a 5-point Likert scale, while the secondary data came from the
university's academic records. The tools utilised to evaluate the data included
mean, standard deviation, independent sample t-test, and PLS-SEM. The study
found that students had significant development in technical competence and
professional skills. Also, there was no significant relationship between
accounting students’ level of professional competence development and
academic performance, with gender not moderating this insignificant
relationship. There was a significant relationship between accounting students’
level of technical competence and professional skills. Then there was no
significant difference between the gender of students and professional
competence development. It was recommended that the Department of Business
and Social Sciences Education within the University of Cape Coast should
continue to prioritise and enhance the technical accounting curriculum and also
collaborate with the student leadership (SRC) to expand their offerings of
professional development workshops and networking events. This will help in
the continuous development of students’ professional competence.
