Do you find there is an issue in finding quality entry-level employees?

A recent article in the March 2015 CFO says the answer is yes. Without repeating or quoting the article, what do you feel are the gaps you are seeing; either in technical or non-technical areas. As an example, I don't feel the entry-level accounting employees see the numbers in both the macro and the micro; the numbers are just there. What do you think?