“…Accountants often work under time pressure and have to process a large amount of data, requirements that call for knowledge, analytical skill, and abstract thinking ability. In addition, survey participants also mentioned the following additional qualities: “nerves of steel, the gift of the gab, awareness of their own lack of knowledge and that of those around them, availability, multitasking, divisibility of attention, ability to see the big picture, patience, ability to explain complicated matters, flexibility, good memory, imagination, honesty, systematics, ability to make something out of nothing, discretion, communicativeness, self-organization and self-discipline, prescience, understanding (to lack of knowledge), trustworthiness, mind-reading abilities, ability to listen, attractiveness, propriety, resistance to pressure, intelligence, cleverness, passion for one’s art, diplomacy, humanism, specific knowledge, perseverance, ambition, composure and ability to distance oneself, cheerfulness, loyalty, business thinking, and availability” [ 23 ]. The qualities required by accountants described in literature data are divided into three areas: - Knowledge: business processes, financial accounting and law, use of IT tools, companies environment;
- Skills: analytical thinking, interpretation of financial and non-financial data, communication skills, ability to work in a team, strategic thinking;
- Personality trait: work under pressure, adaptation to changes, ethical behavior, decision making [ 24 , 25 , 26 ].
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