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

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.

KEYWORDS:

• Accounting education
• emotional intelligence
• non-technical skills
• neo-correspondence theory

Disclosure statement

No potential conflict of interest was reported by the authors.

Notes

1 CA students in Bermuda complete the CA professional education program in Atlantic Canada.

2 The CICA develops and evaluates the uniform final examination that all CA students must complete and as such regional CA professional bodies and universities follow similar curriculum that has been approved by the CICA.