SOFT SKILLS IN THE UNDERGRADUATE ACCOUNTING EDUCATION
DOI:
https://doi.org/10.4270/ruc.2022109Keywords:
Soft Skills, Accounting Educations, Accounting Skills, Accounting ProfessionalAbstract
This article presents how non-technical skills, called Soft Skills, are being contemplated in higher education in Accounting Sciences. A set of steps was developed to carry out the investigation of this theme, triangulating different data from questions related to the research problem outlined. In Step 1, a Systematic Literature Review was carried out, in which 16 Soft Skills were identified that support this study. In Step 2, documental research was used based on 12 Pedagogical Projects of the undergraduate course in Accounting Sciences. In Step 3 and 4, questionnaires were applied, using the Survey collection technique, with ten course coordinators and 142 undergraduate Accounting from public and private Higher Education Institutions. Statistical analysis was performed using IBM SPSS Statistics©. The results presented as the main Soft Skills addressed in education courses in Accounting Sciences and the perception of course coordinators and students about the degree of importance and level of development of Soft Skills in the education period. The results contribute on the professional field, showing the potential for certain Soft Skills in the training of accounting professionals, such as: “Emotional Intelligence” and “Persuasion”. In the academic field, the research expands the studies on Soft Skills in accounting education, bringing which non-technical skills are perceived as important for the performance of the accounting professional: "Teamworking", "Effective communication" and "Problem solving". Finally, in the pedagogical aspect, the research presents an overview of how Accounting Science pedagogical projects are contemplating Soft Skills in their curricula, which can help Structuring Teaching Centers to elaboration pedagogical projects that enhance the development of Soft Skills in accounting students.
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References
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Andrade, C. S. L. D. (2016). A influência das soft skills na atuação do gestor: A percepção dos profissionais de gestão de pessoas (Doctoral dissertation). http://bibliotecadigital.fgv.br/dspace/handle/10438/17711
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2017). Analysis of trends in the accounting education literature (1997–2016). Journal of Accounting Education, 41, 1–14. https://doi.org/10.1016/j.jaccedu.2017.09.003
Bardin, L. (2014). Análise de conteúdo. São Paulo: Edições 70.
Bay, D., & McKeage, K. (2006). Emotional intelligence in undergraduate accounting students: Preliminary assessment. Accounting Education, 15(4), 439–454. https://doi.org/10.1080/09639280601011131
Berry, R., & Routon, W. (2020). Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality. Journal of Accounting Education, 53, 100691. https://doi.org/10.1016/j.jaccedu.2020.100691
Bodle, K. A., Malin, M., & Wynhoven, A. (2017). Students’ experience toward ePortfolios as a reflective assessment tool in a dual mode indigenous business course. Accounting Research Journal, 30(3), 333–350. https://doi.org/10.1108/ARJ-06-2015-0089
Boyce, G., Narayanan, V., Greer, S., & Blair, B. (2019). Taking the pulse of accounting education reform: Liberal education, sociological perspectives, and exploring ways forward. Accounting Education, 28(3), 274–303. https://doi.org/10.1080/09639284.2019.1586552
Chandren, S., & Yaacob, A. (2016). Action research on enhancing accounting students’ oral presentation skill. International Review of Management and Marketing, 6 (7), 321-325. https://doi.org/10.15405/epsbs.2016.08.28
Dolce, V., Emanuel, F., Cisi, M., & Ghislieri, C. (2020). The soft skills of accounting graduates: Perceptions versus expectations. Accounting Education, 29(1), 57–76. https://doi.org/10.1080/09639284.2019.1697937
Dunbar, K., Laing, G., & Wynder, M. (2016). A content analysis of accounting job advertisements: Skill requirements for graduates. E-Journal of Business Education and Scholarship of Teaching, 10(1), 58-72. https://eric.ed.gov/?id=EJ1167332
Frawley, J. K., Dyson, L. E., Wakefield, J., & Tyler, J. (2016). Supporting graduate attribute development in introductory accounting with student-generated screencasts. International Journal of Mobile and Blended Learning, 8(3), 65–82. https://doi.org/10.4018/IJMBL.2016070105
Ghani, E. K., Rappa, R., & Gunardi, A. (2018). Employers’ perceived accounting graduates’ soft skills. Academy of Accounting and Financial Studies Journal, 22(5), 1-11.
Gribble, C., Blackmore, J., & Rahimi, M. (2015). Challenges to providing work integrated learning to international business students at Australian universities. Higher Education, Skills and Work-Based Learning, 5(4), 401–416. https://doi.org/10.1108/HESWBL-04-2015-0015
Grossman, A. M., & Johnson, L. R. (2017). How employers perceive online accounting education: Evidence from Kentucky. Journal of Accounting Education, 40, 19–31. https://doi.org/10.1016/j.jaccedu.2017.06.002
Havnes, A., & Smeby, J. C. (2014). Professional development and the profession. In International handbook of research professional and practice-based learning (p. 915–954). Springer Netherlands. https://doi.org/10.1007/978-94-017-8902-8_34
Ingols, C., & Shapiro, M. (2014). Concrete steps for assessing the “soft skills” in an MBA program. Journal of Management Education, 38(3), 412–435. https://doi.org/10.1177/1052562913489029
Keevy, M. (2016). Using case studies to transfer soft skills (also known as pervasive skills): Empirical evidence. Meditari Accountancy Research, 24(3), 458–474. https://doi.org/10.1108/MEDAR-04-2015-0021
Lansdell, P., Marx, B., & Mohammadali-Haji, A. (2019). Professional skills development during a period of practical experience: Perceptions of accounting trainees. South African Journal of Accounting Research, 1–25. https://doi.org/10.1080/10291954.2019.1662575
Law, P. K. F., & Yuen, D. C. Y. (2011). An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong. Managerial Auditing Journal, 26(9), 760–777. https://doi.org/10.1108/02686901111171439
Lawson, R. A., Blocher, E., Brewer, P. C., Taylor Morris, J., Stocks, K., Sorensen, J., Stout, D. E., & Wouters, M. J. F. (2015). Thoughts on competency integration in accounting education. Accounting Education, 30(3), 149–171. https://doi.org/10.2308/iace-51021
Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., & Wouters, M. J. F. (2014). Focusing accounting curricula on students’ long-run careers: Recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295–317. https://doi.org/10.2308/iace-50673
Levant, Y., Coulmont, M., & Sandu, R. (2016). Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368–395. https://doi.org/10.1080/09639284.2016.1191272
Lin, Z. J., Xiong, X., & Liu, M. (2005). Knowledge base and skill development in accounting education: Evidence from China. Journal of Accounting Education, 23(3), 149–169. https://doi.org/10.1016/j.jaccedu.2005.06.003
Maelah, R., Aman, A., Mohamed, Z. M., & Ramli, R. (2012). Enhancing soft skills of accounting undergraduates through industrial training. Procedia - Social and Behavioral Sciences, 59, 541–549. https://doi.org/10.1016/j.sbspro.2012.09.312
Maelah, R., Muhammaddun Mohamed, Z., Ramli, R., & Aman, A. (2014). Internship for accounting undergraduates: Comparative insights from stakeholders. Education + Training, 56(6), 482–502. https://doi.org/10.1108/ET-09-2012-0088
Marconi, M. de A., & Lakatos, E. M. (2019). Fundamentos de metodologia científica (8a ed.). Atlas.
Martins, G. de A., & Theóphilo, C. R. (2009). Metodologia da investigação científica para ciências sociais aplicadas (2a ed.). Atlas.
Ming Chia, Y. (2005). Job offers of multi-national accounting firms: The effects of emotional intelligence, extra-curricular activities, and academic performance. Accounting Education, 14(1), 75–93. https://doi.org/10.1080/0693928042000229707
Miranda, C. de S., Lima, J. P. R. de, & de Souza, T. C. (2021). Habilidades dos recém-formados em Contabilidade: Análise da percepção dos profissionais de recrutamento. Revista de Contabilidade da UFBA, 15, e2105. https://doi.org/10.9771/rc-ufba.v15i0.42987
Montano, J. L. A., Donoso, J. A., Hassall, T., & Joyce, J. (2001). Vocational skills in the accounting professional profile: The Chartered Institute of Management Accountants (CIMA) employers’ opinion. Accounting Education, 10(3), 299–313. https://doi.org/10.1080/09639280210122339
Oliver, J., Vesty, G., & Brooks, A. (2016). Conceptualising integrated thinking in practice. Managerial Auditing Journal, 31(2), 228–248. https://doi.org/10.1108/MAJ-10-2015-1253
Pan, G., & Seow, P.-S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competences and skills development. Journal of Education for Business, 91(3), 166–175. https://doi.org/10.1080/08832323.2016.1145622
Peleias, I. R., Guimarães, P. C., Silva, D., & Ornelas, M. M. G. D. (2008). Identificação do perfil profissiográfico do Profissional de Contabilidade requerido pelas empresas, em anúncios de emprego na região metropolitana de São Paulo. BASE – Revista de Administração e Contabilidade da Unisinos, 5(2), 131–141. https://www.redalyc.org/pdf/3372/337228635006.pdf
Plant, K., Barac, K., & Sarens, G. (2019). Preparing work-ready graduates – skills development lessons learnt from internal audit practice. Journal of Accounting Education, 48, 33–47. https://doi.org/10.1016/j.jaccedu.2019.06.001
Porter, S. L., & Pentz, M. L. (2013). Accounting and conflict resolution in Ireland. Journal of International Education in Business, 6(2), 122–135. https://doi.org/10.1108/JIEB-05-2013-0023
Rachmawati, R. (2012). The implementaton quantum teaching method of graduate through up-grade hard skill and soft skill. Procedia - Social and Behavioral Sciences, 57, 477–485. https://doi.org/10.1016/j.sbspro.2012.09.1214
Rebele, J. E., & St. Pierre, E. K. (2019a). A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge. Journal of Accounting Education, 48, 71–79. https://doi.org/10.1016/j.jaccedu.2019.07.002
Reddrop, A., & Mapunda, G. (2019). Listening skills: Accountancy educators in retreat? Australasian Accounting, Business and Finance Journal, 13(1), 76–89. https://doi.org/10.14453/aabfj.v13i1.5
Reis, A. de O., Sediyama, G. A. S., Moreira, V. de S., & Moreira, C. C. (2015). Perfil do profissional contábil: Habilidades, competências e imagem simbólica. Revista Contemporânea de Contabilidade, 12(25), 95–116. https://doi.org/10.5007/2175-8069.2015v12n25p95
Reyneke, Y., & Shuttleworth, C. C. (2018). Accounting education in an open distance learning environment: Case studies for pervasive skills enhancement. Turkish Online Journal of Distance Education, 19(3), 140–155. https://doi.org/10.17718/tojde.445115
Richardson, R. J. (1999). Pesquisa social: Métodos e técnicas. Atlas.
Samkin, G., & Keevy, M. (2019). Using a stakeholder developed case study to develop soft skills. Meditari Accountancy Research, 27(6), 862–882. https://doi.org/10.1108/MEDAR-01-2018-0260
Schutte, D., & Lovecchio, B. (2017). An evaluation of the competence requirements of South African accountants practising in the SME environment. Journal of Social Sciences, 53(2), 61–72. https://doi.org/10.1080/09718923.2017.1401786
South African Institute of Chartered Accountants - SAICA, S. A. I. of C. A. (2014). Competency framework detailed guidance for academic programmes: Competencies of a CA(SA) at the entry point of the Initial Test of Competence (ITC) (Assessment of Core Technical Knowledge). South African Institute of Chartered Accountant, Johannesburg.
Succi, C., & Canovi, M. (2019). Soft skills to enhance graduate employability: Comparing students and employers’ perceptions. Studies in Higher Education, 0(0), 1–14. https://doi.org/10.1080/03075079.2019.1585420
Villiers, R. (2010). The incorporation of soft skills into accounting curricula: Preparing accounting graduates for their unpredictable futures. Meditari Accountancy Research. 18(2), 1-22. https://doi.org/10.1108/10222529201000007
Viviers, H. (2018). Evaluating the effective development of pervasive skills: The perceptions of students at two South African saica-accredited universities. Journal for New Generation Sciences, 16, 17–39. https://hdl.handle.net/10520/EJC-151b8e2ec3
Viviers, H. A., Fouché, J. P., & Reitsma, G. M. (2016). Developing soft skills (also known as pervasive skills): Usefulness of an educational game. Meditari Accountancy Research, 24(3), 368–389. https://doi.org/10.1108/MEDAR-07-2015-0045
Weber, M. R., Finley, D. A., Crawford, A., & Rivera, D. (2009). An exploratory study identifying soft skill competencies in entry-level managers. Tourism and Hospitality Research, 9(4), 353–361. https://doi.org/10.1057/thr.2009.22
Webster, J., & Watson, R. (2002). Analyzing the past to prepare for the future: Writing a literature review. MIS Quarterly, 26(2), xiii–xxiii. http://www.jstor.org/stable/4132319
Wolcott, S. K., & Sargent, M. J. (2021). Critical thinking in accounting education: Status and call to action. Journal of Accounting Education, 56, 100731. https://doi.org/10.1016/j.jaccedu.2021.100731
Wright, S., Byers, P., Dyball, M., Hazelton, J., & Radich, R. (2011). Engaging staff in curriculum change: Reflections from an accounting ethics initiative. Asian Social Science, 7(11), 93-99. https://doi.org/10.5539/ass.v7n11p93
Ali, I. M., Kamarudin, K., Suriani, N. A., Saad, N. Z., & Afandi, Z. Arifah M. (2016). Perception of employers and educators in accounting education. Procedia Economics and Finance, 35, 54–63. https://doi.org/10.1016/S2212-5671(16)00009-5
Andrade, C. S. L. D. (2016). A influência das soft skills na atuação do gestor: A percepção dos profissionais de gestão de pessoas (Doctoral dissertation). http://bibliotecadigital.fgv.br/dspace/handle/10438/17711
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2017). Analysis of trends in the accounting education literature (1997–2016). Journal of Accounting Education, 41, 1–14. https://doi.org/10.1016/j.jaccedu.2017.09.003
Bardin, L. (2014). Análise de conteúdo. São Paulo: Edições 70.
Bay, D., & McKeage, K. (2006). Emotional intelligence in undergraduate accounting students: Preliminary assessment. Accounting Education, 15(4), 439–454. https://doi.org/10.1080/09639280601011131
Berry, R., & Routon, W. (2020). Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality. Journal of Accounting Education, 53, 100691. https://doi.org/10.1016/j.jaccedu.2020.100691
Bodle, K. A., Malin, M., & Wynhoven, A. (2017). Students’ experience toward ePortfolios as a reflective assessment tool in a dual mode indigenous business course. Accounting Research Journal, 30(3), 333–350. https://doi.org/10.1108/ARJ-06-2015-0089
Boyce, G., Narayanan, V., Greer, S., & Blair, B. (2019). Taking the pulse of accounting education reform: Liberal education, sociological perspectives, and exploring ways forward. Accounting Education, 28(3), 274–303. https://doi.org/10.1080/09639284.2019.1586552
Chandren, S., & Yaacob, A. (2016). Action research on enhancing accounting students’ oral presentation skill. International Review of Management and Marketing, 6 (7), 321-325. https://doi.org/10.15405/epsbs.2016.08.28
Dolce, V., Emanuel, F., Cisi, M., & Ghislieri, C. (2020). The soft skills of accounting graduates: Perceptions versus expectations. Accounting Education, 29(1), 57–76. https://doi.org/10.1080/09639284.2019.1697937
Dunbar, K., Laing, G., & Wynder, M. (2016). A content analysis of accounting job advertisements: Skill requirements for graduates. E-Journal of Business Education and Scholarship of Teaching, 10(1), 58-72. https://eric.ed.gov/?id=EJ1167332
Frawley, J. K., Dyson, L. E., Wakefield, J., & Tyler, J. (2016). Supporting graduate attribute development in introductory accounting with student-generated screencasts. International Journal of Mobile and Blended Learning, 8(3), 65–82. https://doi.org/10.4018/IJMBL.2016070105
Ghani, E. K., Rappa, R., & Gunardi, A. (2018). Employers’ perceived accounting graduates’ soft skills. Academy of Accounting and Financial Studies Journal, 22(5), 1-11.
Gribble, C., Blackmore, J., & Rahimi, M. (2015). Challenges to providing work integrated learning to international business students at Australian universities. Higher Education, Skills and Work-Based Learning, 5(4), 401–416. https://doi.org/10.1108/HESWBL-04-2015-0015
Grossman, A. M., & Johnson, L. R. (2017). How employers perceive online accounting education: Evidence from Kentucky. Journal of Accounting Education, 40, 19–31. https://doi.org/10.1016/j.jaccedu.2017.06.002
Havnes, A., & Smeby, J. C. (2014). Professional development and the profession. In International handbook of research professional and practice-based learning (p. 915–954). Springer Netherlands. https://doi.org/10.1007/978-94-017-8902-8_34
Ingols, C., & Shapiro, M. (2014). Concrete steps for assessing the “soft skills” in an MBA program. Journal of Management Education, 38(3), 412–435. https://doi.org/10.1177/1052562913489029
Keevy, M. (2016). Using case studies to transfer soft skills (also known as pervasive skills): Empirical evidence. Meditari Accountancy Research, 24(3), 458–474. https://doi.org/10.1108/MEDAR-04-2015-0021
Lansdell, P., Marx, B., & Mohammadali-Haji, A. (2019). Professional skills development during a period of practical experience: Perceptions of accounting trainees. South African Journal of Accounting Research, 1–25. https://doi.org/10.1080/10291954.2019.1662575
Law, P. K. F., & Yuen, D. C. Y. (2011). An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong. Managerial Auditing Journal, 26(9), 760–777. https://doi.org/10.1108/02686901111171439
Lawson, R. A., Blocher, E., Brewer, P. C., Taylor Morris, J., Stocks, K., Sorensen, J., Stout, D. E., & Wouters, M. J. F. (2015). Thoughts on competency integration in accounting education. Accounting Education, 30(3), 149–171. https://doi.org/10.2308/iace-51021
Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., & Wouters, M. J. F. (2014). Focusing accounting curricula on students’ long-run careers: Recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295–317. https://doi.org/10.2308/iace-50673
Levant, Y., Coulmont, M., & Sandu, R. (2016). Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368–395. https://doi.org/10.1080/09639284.2016.1191272
Lin, Z. J., Xiong, X., & Liu, M. (2005). Knowledge base and skill development in accounting education: Evidence from China. Journal of Accounting Education, 23(3), 149–169. https://doi.org/10.1016/j.jaccedu.2005.06.003
Maelah, R., Aman, A., Mohamed, Z. M., & Ramli, R. (2012). Enhancing soft skills of accounting undergraduates through industrial training. Procedia - Social and Behavioral Sciences, 59, 541–549. https://doi.org/10.1016/j.sbspro.2012.09.312
Maelah, R., Muhammaddun Mohamed, Z., Ramli, R., & Aman, A. (2014). Internship for accounting undergraduates: Comparative insights from stakeholders. Education + Training, 56(6), 482–502. https://doi.org/10.1108/ET-09-2012-0088
Marconi, M. de A., & Lakatos, E. M. (2019). Fundamentos de metodologia científica (8a ed.). Atlas.
Martins, G. de A., & Theóphilo, C. R. (2009). Metodologia da investigação científica para ciências sociais aplicadas (2a ed.). Atlas.
Ming Chia, Y. (2005). Job offers of multi-national accounting firms: The effects of emotional intelligence, extra-curricular activities, and academic performance. Accounting Education, 14(1), 75–93. https://doi.org/10.1080/0693928042000229707
Miranda, C. de S., Lima, J. P. R. de, & de Souza, T. C. (2021). Habilidades dos recém-formados em Contabilidade: Análise da percepção dos profissionais de recrutamento. Revista de Contabilidade da UFBA, 15, e2105. https://doi.org/10.9771/rc-ufba.v15i0.42987
Montano, J. L. A., Donoso, J. A., Hassall, T., & Joyce, J. (2001). Vocational skills in the accounting professional profile: The Chartered Institute of Management Accountants (CIMA) employers’ opinion. Accounting Education, 10(3), 299–313. https://doi.org/10.1080/09639280210122339
Oliver, J., Vesty, G., & Brooks, A. (2016). Conceptualising integrated thinking in practice. Managerial Auditing Journal, 31(2), 228–248. https://doi.org/10.1108/MAJ-10-2015-1253
Pan, G., & Seow, P.-S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competences and skills development. Journal of Education for Business, 91(3), 166–175. https://doi.org/10.1080/08832323.2016.1145622
Peleias, I. R., Guimarães, P. C., Silva, D., & Ornelas, M. M. G. D. (2008). Identificação do perfil profissiográfico do Profissional de Contabilidade requerido pelas empresas, em anúncios de emprego na região metropolitana de São Paulo. BASE – Revista de Administração e Contabilidade da Unisinos, 5(2), 131–141. https://www.redalyc.org/pdf/3372/337228635006.pdf
Plant, K., Barac, K., & Sarens, G. (2019). Preparing work-ready graduates – skills development lessons learnt from internal audit practice. Journal of Accounting Education, 48, 33–47. https://doi.org/10.1016/j.jaccedu.2019.06.001
Porter, S. L., & Pentz, M. L. (2013). Accounting and conflict resolution in Ireland. Journal of International Education in Business, 6(2), 122–135. https://doi.org/10.1108/JIEB-05-2013-0023
Rachmawati, R. (2012). The implementaton quantum teaching method of graduate through up-grade hard skill and soft skill. Procedia - Social and Behavioral Sciences, 57, 477–485. https://doi.org/10.1016/j.sbspro.2012.09.1214
Rebele, J. E., & St. Pierre, E. K. (2019a). A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge. Journal of Accounting Education, 48, 71–79. https://doi.org/10.1016/j.jaccedu.2019.07.002
Reddrop, A., & Mapunda, G. (2019). Listening skills: Accountancy educators in retreat? Australasian Accounting, Business and Finance Journal, 13(1), 76–89. https://doi.org/10.14453/aabfj.v13i1.5
Reis, A. de O., Sediyama, G. A. S., Moreira, V. de S., & Moreira, C. C. (2015). Perfil do profissional contábil: Habilidades, competências e imagem simbólica. Revista Contemporânea de Contabilidade, 12(25), 95–116. https://doi.org/10.5007/2175-8069.2015v12n25p95
Reyneke, Y., & Shuttleworth, C. C. (2018). Accounting education in an open distance learning environment: Case studies for pervasive skills enhancement. Turkish Online Journal of Distance Education, 19(3), 140–155. https://doi.org/10.17718/tojde.445115
Richardson, R. J. (1999). Pesquisa social: Métodos e técnicas. Atlas.
Samkin, G., & Keevy, M. (2019). Using a stakeholder developed case study to develop soft skills. Meditari Accountancy Research, 27(6), 862–882. https://doi.org/10.1108/MEDAR-01-2018-0260
Schutte, D., & Lovecchio, B. (2017). An evaluation of the competence requirements of South African accountants practising in the SME environment. Journal of Social Sciences, 53(2), 61–72. https://doi.org/10.1080/09718923.2017.1401786
South African Institute of Chartered Accountants - SAICA, S. A. I. of C. A. (2014). Competency framework detailed guidance for academic programmes: Competencies of a CA(SA) at the entry point of the Initial Test of Competence (ITC) (Assessment of Core Technical Knowledge). South African Institute of Chartered Accountant, Johannesburg.
Succi, C., & Canovi, M. (2019). Soft skills to enhance graduate employability: Comparing students and employers’ perceptions. Studies in Higher Education, 0(0), 1–14. https://doi.org/10.1080/03075079.2019.1585420
Villiers, R. (2010). The incorporation of soft skills into accounting curricula: Preparing accounting graduates for their unpredictable futures. Meditari Accountancy Research. 18(2), 1-22. https://doi.org/10.1108/10222529201000007
Viviers, H. (2018). Evaluating the effective development of pervasive skills: The perceptions of students at two South African saica-accredited universities. Journal for New Generation Sciences, 16, 17–39. https://hdl.handle.net/10520/EJC-151b8e2ec3
Viviers, H. A., Fouché, J. P., & Reitsma, G. M. (2016). Developing soft skills (also known as pervasive skills): Usefulness of an educational game. Meditari Accountancy Research, 24(3), 368–389. https://doi.org/10.1108/MEDAR-07-2015-0045
Weber, M. R., Finley, D. A., Crawford, A., & Rivera, D. (2009). An exploratory study identifying soft skill competencies in entry-level managers. Tourism and Hospitality Research, 9(4), 353–361. https://doi.org/10.1057/thr.2009.22
Webster, J., & Watson, R. (2002). Analyzing the past to prepare for the future: Writing a literature review. MIS Quarterly, 26(2), xiii–xxiii. http://www.jstor.org/stable/4132319
Wolcott, S. K., & Sargent, M. J. (2021). Critical thinking in accounting education: Status and call to action. Journal of Accounting Education, 56, 100731. https://doi.org/10.1016/j.jaccedu.2021.100731
Wright, S., Byers, P., Dyball, M., Hazelton, J., & Radich, R. (2011). Engaging staff in curriculum change: Reflections from an accounting ethics initiative. Asian Social Science, 7(11), 93-99. https://doi.org/10.5539/ass.v7n11p93
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2023-07-07
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