In this survey, a questionnaire was conducted and distributed randomly to ascertain the views of accounting academics and practitioners on the contents of governmental accounting courses and the personal skills and competencies of recent graduates. | Bridging the gap between governmental accounting education and practice Accounting 5 2019 21 30 Contents lists available at GrowingScience Accounting homepage ac Bridging the gap between governmental accounting education and practice Ibrahim Elsiddig Ahmed Associate Professor Head of the Department of Accounting College Of Business Administration Ajman University United Arab Emirates CHRONICLE ABSTRACT Article history Preparing well educated accounting students for future involve teaching using high techniques Received April 1 2018 will benefit all public and private organizations. Accounting educators and practitioners are Received in revised format May pressured by the industries globalization and the professions to generate graduates with 11 2018 accountancy skills that meet the changing needs. In this survey a questionnaire was conducted Accepted June 16 2018 Available online and distributed randomly to ascertain the views of accounting academics and practitioners on June 16 2018 the contents of governmental accounting courses and the personal skills and competencies of Keywords recent graduates. The results show that practitioners placed an emphasis on traditional Governmental Accounting accounting techniques while academics placed an emphasis on contemporary techniques. Both Accounting Practice groups were in agreement on some skills and characteristics required of recent graduates. The Gap between Theory and Practice main finding is the existence of a real gap between education and practice of governmental accounting. The implications of the results are that academics cannot ignore the teaching of traditional governmental accounting techniques and may need to increase the coverage of the issues involved in implementing contemporary governmental accounting techniques. 2017 by the authors licensee Growing Science Canada. 1. Introduction Public and private organizations put a high pressure on accounting educators and .