Embedding generic skills such as communication and teamwork in the accounting curriculum continues to attract attention from stakeholders. In parallel, the business world and more recently some faculty, have recognized and explored the need to incorporate emotional intelligence (EI) in the curriculum. EI is viewed as a desirable quality as it allows accountants to excel in strategic decision making, teamwork, leadership, and client relations. We contend that in the quest to find the best employees, employers have focused on EI, whereas accounting faculty have placed less emphasis on EI skill development and a greater emphasis on generic skills. This paper addresses the need for accountants to have a combination of EI and generic skills. The commonalities and differences between an EI framework and a generic skills framework are identified when the two are juxtaposed. This provides guidance for faculty seeking to develop highly skilled graduates via the development of a range of curriculum resources designed to enhance EI.
Purpose-The paper provides insights into the importance of accountants' networks, the parties who comprise those networks and how accountants go about building and maintaining their communication networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The conclusion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective. Design/methodology/approach-A qualitative approach to the inquiry was adopted. Interviews were conducted with 30 Australian accountants from 22 not-for-profit organisations. A thematic approach was used to analyse the transcripts. Structuration theory, supplemented by strong structuration, informed the study. Findings-The interviewees attested to the importance of communication and developing networks within their organisations. They actively sought to expand and enhance their networks. The accountants played a pivotal role in networks and they pursued both horizontal and vertical relations. The accountants' organisational positions and perceptions of their roles, worldviews and knowledge of other members of their organisations were used strategically to alter the internal structures of networked others. Originality/value-The study contributes to the meagre literature regarding accountants' networks within organisations. It provides insights that may assist accountants in enhancing their own networks. Although structuration theory is well-established in accounting research, the enrichments offered by strong structuration are illustrated in this study. Research limitations/implications-The interviewed accountants worked in not-for-profit organisations and this may influence the findings. Future research might consider accountants working in for-profit organisations. The study provides insights into strategies to develop intraorganisational networks.
This study investigates students' learning needs to prepare them for workplaces characterised by rapidly changing information and communication technology (ICT) requirements. Interviews enabled employers to give their perspectives on the types and extent of software used by accounting graduates, their required workplace ICT competencies and the extent to which graduates met employers' ICT competency expectations. Overall, employers' expectations of graduates in the workplace are higher although they have mixed views about their ICT competencies. It remains essential for graduates to have a sound foundation of accounting skills. Graduates need to understand how transactions move through the accounting process so that they can evaluate the reasonableness of accounting information. The study highlights where enhancements can be made to courses. These findings can be used by accounting educators in the planning and delivery of accounting programs to ensure that accounting graduates have the essential ICT competencies required for their future careers.
Communication skills are critical for an accountant's workplace success; however accounting education research to date has mainly focused on the writing and presentation skills aspects of communication skills. Research on developing accounting students' interpersonal skills has received scant attention. This paper provides an example of how to incorporate interpersonal skills into the accounting curriculum. Details are given on how to execute the course to promote effective, positive student outcomes. Examining students' learning journal responses to the initiated course highlights potential problems associated with teaching interpersonal skills to accounting students. This information may assist educators in avoiding common difficulties and in facilitating favourable student learning. The study finds students' experienced initial apprehension and concern when practising their interpersonal skills. However as time elapsed, confidence grew, class dynamics changed, and significant improvements in students communication and attitudes were evident. The importance of laying an appropriate foundation for interpersonal skills development is also discussed.
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