Emotional intelligence capabilities that can improve the non-technical skills of accounting students

IF 2.5 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2022-02-02 DOI:10.1080/09639284.2022.2032221

M. de Bruyn

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引用次数: 4

Abstract

ABSTRACT The International Federation of Accountants (IFAC) requires its member professional accounting organisations and their authorised educators to adopt the overarching guidelines that are provided in the International Education Standards (IES). Despite these requirements, which include that accounting students develop several non-technical skills (NTS), students fail to adequately develop such skills. Furthermore, several studies advise that accounting programmes must incorporate emotional intelligence (EI) development initiatives, but this requirement is excluded from the IES. Resultantly, educators may disregard EI development within accounting programmes, especially since these programmes are already considered overloaded. This study investigates whether it is possible to advance the NTS of accounting students while facilitating the development of their EI competencies by aiming to answer the following question: which EI capabilities can improve the NTS of accounting students? By following a qualitative research approach and performing a systematic literature review, the study found that the enhancement of multiple EI capabilities can lead to the improvement of several NTS of accounting students. Educators that want to renew their NTS development offering, or introduce EI development initiatives within their accounting programmes, can use these findings as a guide to determine which EI capabilities (or combination thereof) can advance the essential NTS of accounting students.

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情商能力可以提高会计专业学生的非技术技能

摘要国际会计师联合会（IFAC）要求其成员专业会计组织及其授权教育工作者采用《国际教育准则》（IES）中规定的总体准则。尽管有这些要求，包括会计专业的学生要发展几种非技术技能，但学生们未能充分发展这些技能。此外，几项研究建议，会计课程必须纳入情商（EI）发展计划，但这一要求被排除在情商计划之外。因此，教育工作者可能会忽视会计课程中的EI发展，尤其是因为这些课程已经被认为是超负荷的。本研究旨在回答以下问题：哪些EI能力可以提高会计专业学生的NTS？通过采用定性研究方法和系统的文献综述，研究发现，多种EI能力的增强可以导致会计专业学生的几个NTS的提高。想要更新其NTS发展课程，或在其会计课程中引入EI发展计划的教育工作者，可以将这些发现作为指导，以确定哪些EI能力（或其组合）可以提高会计学生的基本NTS。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Education BUSINESS, FINANCE-

CiteScore

8.00

自引率

21.90%

发文量

期刊介绍： Now included in the Emerging Sources Citation Index (ESCI)! Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training. It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.