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Current research indicates that newly-hired accounting graduates may lack some of the skills necessary to be successful in their chosen profession. This paper examines recent research to determine what skills are needed by accounting graduates. A number of papers suggest that accounting graduates may not have the soft skills, such as analytical thinking skills and communication skills, necessary to succeed. This may be due in part to differences between Millennial students and students of prior generations This paper concludes by examining specific skills needed by accounting graduates and who should be responsible for providing those skills-universities, employers, or both.

With the increase in online courses and programs and constant changes in the online learning environment, it is important for distance learning administrators and academic advisors to be aware of the factors affecting student success and enrollment in online classes, especially as they uniquely relate to specific disciplines. This study uses a survey of students enrolled in online Accounting Information Systems (AIS) and EDP Auditing classes to analyze the factors affecting student success, paying special attention to the role of computer knowledge, previous online experience and demographic variables as determinants of these results. The results show that previous online experience and computer knowledge do not affect student success; however, age and race are important factors in determining student success.

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