IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v27y2018i1p94-120.html
   My bibliography  Save this article

Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements

Author

Listed:
  • Peggy Coady
  • Seán Byrne
  • John Casey

Abstract

This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis suggests that university accounting programs could consider increasing the emphasis placed on particular EI and non-emotional intelligence (non-EI) skills while other skills could be de-emphasised. While non-EI skills were ranked higher than EI skills, some non-EI skills are considered well developed in graduates and others are viewed as important but not well developed. While employers expect correspondence between the skills seen as important in the workplace and their expected development in university, there was also reverse correspondence in that employers do not expect universities to develop skills considered less important in the workplace.

Suggested Citation

  • Peggy Coady & Seán Byrne & John Casey, 2018. "Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 94-120, January.
  • Handle: RePEc:taf:accted:v:27:y:2018:i:1:p:94-120
    DOI: 10.1080/09639284.2017.1384741
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09639284.2017.1384741
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09639284.2017.1384741?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Paul De Lange & Beverley Jackling & Anne‐Marie Gut, 2006. "Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 365-386, September.
    2. Beverley Jackling & Paul De Lange, 2009. "Do Accounting Graduates' Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence," Accounting Education, Taylor & Francis Journals, vol. 18(4-5), pages 369-385.
    3. Peipei Pan & Hector Perera, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting Forum, Taylor & Francis Journals, vol. 36(2), pages 91-108, June.
    4. Yew Ming Chia, 2005. "Job offers of multi-national accounting firms: the effects of emotional intelligence, extra-curricular activities, and academic performance," Accounting Education, Taylor & Francis Journals, vol. 14(1), pages 75-93.
    5. Louise Crawford & Christine Helliar & Elizabeth Monk, 2011. "Generic Skills in Audit Education," Accounting Education, Taylor & Francis Journals, vol. 20(2), pages 115-131.
    6. Howieson, Bryan, 2003. "Accounting practice in the new millennium: is accounting education ready to meet the challenge?," The British Accounting Review, Elsevier, vol. 35(2), pages 69-103.
    7. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    8. Cynthia Bolt-Lee & Sheila Foster, 2003. "The core competency framework: a new element in the continuing call for accounting education change in the United States," Accounting Education, Taylor & Francis Journals, vol. 12(1), pages 33-47.
    9. Rob Jones, 2014. "Bridging the Gap: Engaging in Scholarship with Accountancy Employers to Enhance Understanding of Skills Development and Employability," Accounting Education, Taylor & Francis Journals, vol. 23(6), pages 527-541, December.
    10. Shirley Carr & Frances Chua & Hector Perera, 2006. "University Accounting Curricula: The Perceptions of an Alumni Group," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 359-376.
    11. Binh Bui & Brenda Porter, 2010. "The Expectation-Performance Gap in Accounting Education: An Exploratory Study," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 23-50.
    12. Kaciuba, Gail, 2012. "An instructional assignment for student engagement in auditing class: Student movies and the AICPA Core Competency Framework," Journal of Accounting Education, Elsevier, vol. 30(2), pages 248-266.
    13. Jose Luis Arquero Montano & Jose Antonio Donoso & Trevor Hassall & John Joyce, 2001. "Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers' opinion," Accounting Education, Taylor & Francis Journals, vol. 10(3), pages 299-313.
    14. Trevor Hassall & John Joyce & José Luis Arquero Montaño & José Antonio Donoso Anes, 2005. "Priorities for the development of vocational skills in management accountants: A European perspective," Accounting Forum, Taylor & Francis Journals, vol. 29(4), pages 379-394, December.
    15. Marie H. Kavanagh & Lyndal Drennan, 2008. "What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 279-300, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Prerana Agrawal & Jacqueline Birt & Lyndie Bayne & Nikki Schonfeldt, 2022. "The use of case studies in developing students’ understanding of the concept ‘material misstatement’," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1307-1338, April.
    2. Monique Micallef & Cheryl Mifsud & Lauren Ellul & Peter J. Baldacchino & Simon Grima, 2023. "The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 117-145.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Monique Micallef & Cheryl Mifsud & Lauren Ellul & Peter J. Baldacchino & Simon Grima, 2023. "The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 117-145.
    2. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    3. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    4. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    5. Atanasko Atanasovski & Marina Trpeska & Zorica Bozinovska Lazarevska, 2018. "Accounting Students' and Employers' Perceptions on Employability Skills in the SEE Country," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(3), pages 55-71.
    6. Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    7. Komarev, Iliya & Preobragenskaya, Galina, 2022. "A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)," Journal of Accounting Education, Elsevier, vol. 59(C).
    8. Plant, Kato & Barac, Karin & Sarens, Gerrit, 2019. "Preparing work-ready graduates – skills development lessons learnt from internal audit practice," Journal of Accounting Education, Elsevier, vol. 48(C), pages 33-47.
    9. Elisabeth Sinnewe & Daifei (Troy) Yao & Laura De Zwaan, 2023. "Developing critical thinking: An examination of contemporary practices in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 403-425, March.
    10. Yet Mee Lim & Tat Huei Cham & Teck Heang Lee & Tharunika @ Chithra Latha Ramalingam, 2019. "Employer-Employee Perceptual Differences in Job Competency: A Study of Generic Skills, Knowledge Required, and Personal Qualities for Accounting-Related Entry-Level Job Positions," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 73-83, October.
    11. Rob Jones, 2017. "Enlightenment through engagement? The potential contribution of greater engagement between researchers and practitioners," Accounting Education, Taylor & Francis Journals, vol. 26(5-6), pages 414-430, November.
    12. Bernadette Smith & William Maguire & Helen Haijuan Han, 2018. "Generic skills in accounting: perspectives of Chinese postgraduate students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 535-559, June.
    13. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    14. Binh Bui & Hien Hoang & Duc P. T. Phan & P. W. Senarath Yapa, 2017. "Governance and compliance in accounting education in Vietnam – case of a public university," Accounting Education, Taylor & Francis Journals, vol. 26(3), pages 265-290, May.
    15. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    16. Ghada Awad Altrawneh, 2016. "An Empirical Evaluation of Accounting Graduates’ Employability Skills from Jordanian Employers’ Perspective," International Business Research, Canadian Center of Science and Education, vol. 9(1), pages 55-65, January.
    17. Satoshi Sugahara & Roanne Coman, 2010. "Perceived Importance of CPA’s Generic Skills: A Japanese Study," Asian Journal of Finance & Accounting, Macrothink Institute, vol. 2(1), pages 124-124, December.
    18. Susan O'Shea, 2017. "Characteristics and Skills Necessary in Accountancy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(1), pages 1-22, December.
    19. Sandra Scott, 2017. "From Plagiarism‐Plagued to Plagiarism‐Proof: Using Anonymized Case Assignments in Intermediate Accounting," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 247-268, December.
    20. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:27:y:2018:i:1:p:94-120. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.