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The Incorporation of Soft Skills Into Accounting Curricula: Preparing Accounting Graduates For Their Unpredictable Futures
The Incorporation of Soft Skills Into Accounting Curricula: Preparing Accounting Graduates For Their Unpredictable Futures
Abstract
This paper explores the changing needs of employers and the business community in
relation to the balance between technical and soft skills, such as communication skills,
business presentation skills and other interpersonal skills. The researcher discusses the
importance of soft relational skills for all business graduates, including accountants. The
study further explains how soft skills can complement the technical skills taught to
ensure that graduates are equipped to deal with the demands of a complex global
business environment. The needs of different stakeholders, possible barriers to change
and the way in which academic faculty can contribute are reviewed.
Key words
Accounting education; Accounting education change; Collaborative learning; Core
competencies; Curriculum revision; Employer expectations; Innovative teaching and
learning; Learning styles; Interpersonal skills; Professional knowledge; Soft skills;
Technical skills
environment (Albrecht & Sack 2000; possible changes for comment and critique
Arquero- Montano, Anes, Hasall & Joyce as a first step towards further research into
2005; Beard, Swieger & Surendran 2007; curriculum changes.
Birell 2008; Clinebell & Clinebell 2008; The remainder of the article is structured
Cornuel 2007; Hall 1998; Navarro 2006; as a series of questions and responses
O’Reilly & Michels 1994; Pfeffer & Fong emanating from the literature, namely:
2002; Rubin & Dierdorff 2009). Many What are soft skills? Why are soft skills
publications also comment generally on important? Do business schools deliver on
these issues in business education (AACSB the demand for soft skills in accounting
2002; Clinebell & Clinebell 2008; Fisher curricula? Is it realistic to expect business
2007; Friga, Bettis & Sullivan 2003; schools to hone these skills? How does one
Hawawini 2005; Pfeffer & Fong 2002). The cultivate soft skills in accounting students?
outcomes of these assessments range from The article ends with a few concluding
optimistic and positive to pessimistic and remarks.
even insulting.
The gap between academic studies for
accounting students and professional 2 What are soft skills?
accountancy practices in the workplace is It is not easy to define soft skills, since the
the central theme of this article, definition of the concept differs from
specifically, the apparent lack of focus on discipline to discipline, from context to
the soft skills demanded by employers, context and possibly also from nation to
recruitment professionals and accreditation nation. There are numerous definitions of
bodies. The article also looks at the demand business and management skills in the
for significance of and curricula changes literature (Andrews & Higson 2008; Clark
needed to deliver the knowledge, skills and 1993; Rainsbury, Rainsbury, Hodges,
attributes (KSAs) that 21st-century business Burchell & Lay 2002; Shultz, 2008;
managers expect from new accounting and Wellington 2005; Weber, Finely, Crawford
entry-level manager recruits. & Rivera 2009). The definitions distinguish
In the light of the requirements of the between the hard technical skills of
SAICA Competency Framework ( Botha performing the job and the soft behavioural
2001; Van der Schyf 2008), both academic skills required in the workplace. Hard skills
staff and practitioners should consider the refer to the skills in the technical category,
changing education environment and the dealing with data and administrative skills.
impact this may have on both syllabi setters Soft skills are defined as the “interpersonal,
and faculty who have to meet the demands human, people or behavioural skills needed
in their classes on a day-to-day basis. The to apply technical skills and knowledge in
article will therefore be of benefit to the workplace” (Weber et al. 2009:356).
teachers, curriculum designers and faculty Furthermore, Weber et al. (2009:359)
who are responsible for reviewing and describe entry-level managers or recruits as
updating accounting curricula in business possessing soft skills when they
schools. Three main aims are dealt with: (1) demonstrate “the ability … to communicate
to make a contribution to the already lively with others and to understand others on an
dialogue about the need for soft skill emotional level”. Since hard/technical skills
integration into business school curricula, may differ according to context and
(2) to develop a model of domains and functional role (e.g. for an auditor or events
constructs of the soft skills required of manager, project management may be
business graduates, and (3) to recommend regarded as a hard skill, whilst the same
skill may be deemed to be a soft skill for a domain of “soft skills” in most
debtors or line manager), two domains of literature.
competencies will first be defined and then
subdivided into five soft skill competency 2.2 Competency or skills categories
categories. Both the domains and the According to Noe (2006), the relevance of
categories are not mutually exclusive and any development intervention should be
are illustrative rather than comprehensive. determined by an assessment of the
requirements of the job. These requisite
2.1 Competency domains “competencies” include knowledge, skills,
Based on a thorough literature review of attributes, abilities (KSAs) and behaviours
competency development (Boyatzis, Stubbs that will enable the incumbent to perform
& Taylor 2002; Dubois & Rothwell 2004; the job (Schippmann et al. 2000). Specific
Klemp 1980; McClelland 1973; Novak & occupations have specific unique
Beckman 2008) and in particular the work competencies that enable individuals to
of Goleman, Boaytzis and McKee (2002) perform in these occupations, accounting
and Boyatzis (2008), this study recognises professionals being no exception.
and defines the following two conceptual In a white paper produced by Arthur
domains of skills for business graduates and Andersen (1989), the capabilities for
professionals at all levels: success in the accounting profession are
I Cognitive intelligence1 (dealing with identified and divided into the following
information, intelligence). Technical five categories: communication skills;
skills: task-setting skills, decision intellectual skills; knowledge of public
making, strategic thinking, planning, accounting; organisational and business
problem solving, cognitive skills, knowledge; and interpersonal skills.
monitoring, disseminating, controlling, Gullivan, Truex and Kvasny (2003)
analytical, coordination, resource analysed the skill requirements mentioned
allocation skills and functional in online vacancy advertisements for
expertise. Authors also classify these accounting and MIS professionals and
skills as “technical skills”. found that 26% of all skills mentioned
II Emotional intelligence competencies were soft skills. The six soft skills
(intra- and interpersonal abilities). Soft most commonly mentioned are as
skills: People, staffing, coordinating, follows: communication, interpersonal
negotiating, diversity sensitivity, social (leadership, organisation, self-motivation
complexity, social judgement, inter- and creativity). Several other studies report
action, networking, supervision, social on the changing skill set needs of
responsibility, ethics, moral values and accounting professionals (Andrews &
integrity, flexibility and adaptability, Higson 2008; Beard et al. 2007; Stinson &
corporate culture, influence, com- Asquith 1997; Trauth, Farwell & Lee 1993;
munication, leadership and self- Weber et al. 2009). A review of the
management. These skills are part of the literature (from as far back as the earliest
studies in 1952 to date) by Weber et al.
1
(2009) uncovered 107 soft skills. These are
Note: Intelligence as found in the acronyms the soft skills employers and HR managers
CIA, MI5 and Central Intelligence. Not iQ.
Dictionary meaning: a collection of
expect entry-level managers and graduate
information, plans or activities, especially those students to possess. Other studies informing
of armed foreign governments, business the five competency categories for soft
competitors or criminals. skills in professionals, business and
Govindarajan 2002; Stroh & Caliguiri Walesh 2004). To elaborate on the issue of
1998a, 1998b). The scale of com- projects and team participation, a study by
petitiveness in the graduate recruitment Bancino and Zevalkink (2007) surveyed
market is therefore burgeoning and will 250 business leaders to determine the
probably continue to do so because of the reasons for the failure of projects. In this
increased mobility of graduates who are article, a failed project is defined as one that
willing and able to go wherever the best was “never completed, or completed
opportunities are (Andrews & Higson significantly over budget or beyond
2008). deadline” (Bancino & Zevalkink 2007:21).
In addition to these macroenvironmental They cite “lack of soft skills” as the main
factors, ethical and legal issues (e.g. the reason why 40 to 70% of projects fail. They
demise of large companies such as Enron (2007:21) also report that complementing
and WorldCom as a result of fraud; the lack technical skills with nontechnical relational
of social responsibility resulting in skills, substantially “improve[s] project
ecological disasters such as the Gulf of success rates, sustainable competitive
Mexico oil spill; the proliferation of well- advantage and increased profitability”.
published business scandals such as
awarding bonuses amidst government 3.2 Stakeholders’ calls for change
bailouts; and the concurrent loss of jobs) Not only does the economic environment
have led to questions being raised about the compel faculty to radically change
way business schools prepare accounting accounting curricula to ensure international
graduates for the real world. competiveness, but stakeholders also
In addition, today’s complex marketplace demand a flexible adaptable workforce with
compels managers and accounting a wider range of ”professional skills”
professionals (specifically auditors and (Andrews & Higson 2008; Fallows &
financial consultants) to work in adaptive Stevens 2000; Nicholson & Moss 1990;
environments of multidisciplinary and Watson, Apostolou, Hassell, & Webber
cross-functional teams. Teams are often 2003).
quickly formed and involve internal and
external role players of diverse cultural 3.2.1 Employers/recruiters
backgrounds, levels of expertise and Several studies consider the future skills
perspectives of the project or expected accounting students are likely to need
outcome. In these complex circumstances, (Andrews & Higson 2008; Arquero-
soft skills and a well-honed set of Montano et al. 2001; Fallows & Stevens
professional traits and attributes, such as 2000; Gammie et al. 2002; Hassall, Joyce,
tolerance of ambiguities, cultural Arquero-Montano & Anes 2005; Kavanagh
acceptance, self-confidence, creative & Drennan 2008; Nicholson & Moss 1990;
thinking skills and ability to give and Williams & Owen 1997). A common theme
receive feedback, are critical to achieve emerges and can be summarised as follows
overall success. In these projects, managers in the words of Kavanagh and Drennan
and accounting professionals are expected (2008:280): “[A]ccounting educators
to act either as team members or as team or worldwide are being urged to alter
subteam leaders, or both. Unfortunately, curriculum to produce accounting graduates
MBA graduates and highly technically with a broader set of skills and attributes
skilled accounting professionals have been encompassing more than purely technical
found to be lacking in these interpersonal accounting expertise.” The following
skills (Riley, Horman, & Messner 2008; requisite skill sets were identified in the
skills, leadership, teamwork and self- Reports from the USA (Albrecht & Sack
direction and motivation were respectively 2000), the UK and Australia (Howieson
rated as the top skills. Unfortunately, later 2003b) indicate that students are voting
in the same study, students also indicated with their feet, choosing other business
that the level of attention and emphasis majors such as finance, strategy,
focused on these priority skills in information technology and e-commerce
accounting degree programmes fall over accounting majors. They also report
substantially short of their expectations. that even accounting teachers/faculty
The largest gap between key expected skills themselves tend to select different courses
and delivered competencies was recorded to those they took as undergraduates, if the
for accounting software skills, self- content remains the same. According to
promotion and self-motivation, negotiation, Howieson (2003b:90), “accounting is in
leadership and customer service (Kavanagh danger of becoming a second class citizen
& Drennan 2008:291). relative to other business majors because
In 2000, Gabric and McFadden (2000) these alternative fields of study appear to
recorded students’ perception of marketable reflect changing business practices”.
skills and found that most students,
along with employers, ranked verbal 3.2.3 Accreditation authorities and
communication, problem solving and academics
listening skills as the top three ”general The literature reflects a high degree of
skills necessary to obtain a position after consensus among academics and employers
graduation”. They expect to have “personal about the importance of nonaccounting
transferrable skills” such as communication capabilities and soft skills to “enable
and time management that can be used in a professional accountants to make successful
“wide variety of career-related situations” use of the knowledge gained through
as part of “a good education” (Gabric & education” (Albrecht & Sack 2000:55;
McFadden 2000:56). Braun 2004; Hassall et al. 2005:380).
Many researchers acknowledge the A vital consideration for South African
changing character of accounting students accountancy schools is the recent adoption
and the concurrent change in their of the new competency framework and the
development needs (Howieson 2003a; Lee requirements of South African Institute of
& Bisman 2006; Watson et al. 2003). Chartered Accountants (SAICA). Van der
Noticeable changes in students’ learning Schyf (2008:2) reports that the “status
preferences, their cognitive preferences and currently enjoyed by Departments of
study approaches and habits have been Accounting in the academic and business
studied and recorded. Students not only community depends largely on whether
expect more from lecturers, and have “very their academic programmes are accredited
different learning styles from those of by SAICA”. Articles published in the
previous generations” (Lee & Bisman 2006: Meditari Accountancy Research (Botha
6), but they also need more on account of 2001; Van der Schyf 2008) highlight the
the acculturation needs international importance of compliance with the
students have before they can even attempt obligations relating to IFAC’s International
to learn the subject matter (Dobbins 2005; Education Standards for Professional
May, Windall, & Sylvestre 1995). This Accountants. Both these authorities demand
means not only that the what, how, where syllabi that promote students’ “logical and
and when of the delivery need to change, analytical thinking, [and] powers of
but also possibly the who. reasoning” (IFAC 2003:57) as well as
intellectual skills: “… the capacity for establishing teaching standards and offering
inquiry, research, logical and analytical guidance on expected learning outcomes
thinking, powers of reasoning, and critical and curricula for accounting (e.g. AAA,
analysis” (IFAC 2003:54). AICPA, IFAC and AACSB) is consistent
May et al. (1995:27) surveyed 984 with the demand for increased emphasis on
accounting faculty regarding their views on soft skills (Albrecht & Sack 2000; Arthur
the changes needed in accounting Andersen & Co. 1989; Beard et al. 2007;
education. Overall, there was wide Cherney 1989).
agreement that change is necessary and on
the issue of more emphasis in the 3.2.4 Opposing views
accounting curriculum on communication Although a rigorous attempt was made to
skills, 90.7% agreed, 86% supported the cover literature from as wide a range of
premise of a need for increased emphasis sources and nations as possible, it could be
on intellectual skills and 77.8% agreed that argued that most studies referred to were
there should be more emphasis on conducted in the USA, UK and Australia
interpersonal skills and ethics (77.1%). In and there might be substantial differences
this empirical study, 50.6% of the in the key attributes required by different
responding faculty agreed that fundamental nations. More research is required to
changes to the methods of teaching determine how South African stakeholders’
accounting are necessary (May et al. views may differ.
1995:27); only 23.6% disagreed entirely. A Some authors raise concerns about the
substantial respondent group, that is, 83%, diverse needs of small and medium-sized
also indicated that “accounting faculty firms versus those of large public firms.
should be trained in various teaching Burton and Sack (1990) contend that the
methods” (May et al. 1995:27). Training proposed curricula changes focus largely on
methodology is discussed further in section the needs of international public accounting
6.1 in this article. firms and might be less critical for small
The Association to Advance Collegiate and medium-sized firms. Subsequent
Schools of Business (AACSB) reports a studies raised concerns about the different
mismatch between the objectives of educational needs of auditors (who have a
business schools and the needs of major influence on educators and suggested
employers to recruit from a pool of work- programme changes) and other accounting
ready graduates (AACSB 1996). Also, professionals, and suggest that possible
according to the AACSB Accreditation biases and hidden interests may have
Standard 15, undergraduate programmes do affected the outcomes of the studies (Poe &
not need to include specific courses in the Bushong 1991).
following learning goals, but should In the empirical research by May et al.
provide learning experiences to deliver on (1995), cited in the previous sections, not
the following learning outcomes: (1) all respondents agreed that curricula
communication abilities, (2) analytical changes are necessary. Although 65% of
skills, (3) cultural sensitivity and diversity the respondents agreed that fundamental
understanding, (4) use of information changes are required in the accounting
technology, (5) reflective thinking and curricula, and 50% agreed that teaching
reasoning skills, and (6) ethical methods need to change, a significant
understanding. percentage (24.1%) rejected the premise of
A review of the positions adopted by change and 23.6% disagreed with the need
some of the institutions involved in for change (May et al. 1995:27).
to some level on the basics but deliver cannot rely solely on the notion that
poorly on the highly valued competency of practitioners are customers for accounting
the soft skills required by modern business departments. Customers typically focus on
professionals. current needs; the body of knowledge for
In the UK, the Financial Times (1995) the new information professional must be
reported that the Association of Graduate based on projections into the future as well
Recruiters had noted that some vacancies as analysis of the present pioneering as well
for graduates remained unfilled because as rooting in the accounting tradition”
students did not possess the necessary skills (Elliot & Jacobson 2002:79). In the same
in communication and teamwork. There is report, they (2002:79) add that “the task of
no evidence to suggest that this shortfall has defining the body of knowledge must begin
been addressed, but empirical research now”.
needs to be conducted to determine whether Given the expectations of the
the status has been altered since the report. profession’s key consumers and
More current and in-depth empirical stakeholders, greater emphasis should be
research is obviously required to determine placed on the soft skills and key attributes
whether South African graduates share required of graduates if they are to be
these perceptions. selected by employers and prosper as
professionals in today’s complex
competitive global business environment.
5 Is it realistic to expect business Irrespective of limited core hours and
schools to deliver these skills? overfull curricula and despite the authorities
Is it realistic to assume that within a three- continued reduction of available resources,
to four-year period a business school can it is the academic’s duty to prepare business
provide students with the full range of skills graduates for the challenges they will have
required by employers? Some scholars feel to face in the near and far future, locally
that it is unrealistic to expect graduates to and globally. In the words of Albrecht and
possess all the requisite generic business Sack (2000:55): “Content knowledge
skills demanded by employers (Bancino & becomes dated and is often not transferrable
Zevalkink 2007). Kavanagh and Drennan across different types of jobs. On the other
(2008:296) suggest that “employers must hand critical skills rarely become obsolete
understand that many higher order skills and are usually transferrable across
can only be developed with guidance ‘on assignments and careers.”
the job’”. By contrast, Elliot and Jacobson
(2002:79) , members of the Office of the 6 How does one go about
Chairman of KPMG in New York, delivering soft skills to
highlight the role academics play in the
evolution of accounting and the accounting accounting students?
graduate. They argue that it is the role of Despite already full degree programmes
both the academic faculty and the and numerous other internal challenges,
accounting professionals to adapt faculty will need to find innovative ways to
accountancy’s body of knowledge to the deliver on the demands of stakeholders if
modern information economy, “or they wish to remain relevant and
accounting’s place in it will decline” (Elliot competitive and the providers of choice.
& Jacobson 2002:79). A short paragraph As indicated previously, stakeholders
succinctly captures their sentiments and increasingly require accounting curricula to
views on the academic’s role: “[Academics] include soft skills such as solving problems,
is visible and ongoing support on the full programme, but not necessarily in each
part of senior management. separate paper. Appropriate teaching
methods need to be considered which will
6.1.2 Recommendations regarding enhance the cultivation of both technical
andragogy, instructional and soft skills simultaneously and
approach and content continuously. The teaching and assessment
Based upon the research, opinions and methods should be considered against the
evidence provided in this study, the map of outcomes, the readiness level of the
following recommendations are made for students and the subject matter to be
reflection and the possible initiation of covered.
dialogue with parties regarding the Recommendation 2: Using team
accounting programmes and colleagues re- experiences to improve soft skills learning
engineering business school curricula. and performance
Although suggestions should consider the
mission, unique proposition and strategy of In order to prepare students to work in the
collaborative environment of contemporary
each institution, the aim here is merely to
business, academics will have to find
provide food for thought about teaching
innovative ways to provide students with
methods, curriculum content and faculty
positive team work experiences, despite
development. This article concludes with a
the huge class sizes. Educationists
final paragraph on e-learning and online
acknowledge the challenges involved in
teaching aids and support. Owing to the
group work, but also report on the success
limited scope of this study, the suggestions
they achieve with diverse groups (Gammie
will be confined to a brief overview and
et al. 2002; Keddie & Trotter 1998;
suggestions on further literature for
Stainbank 2009). The following two critical
interested parties.
factors are necessary for team work to
Recommendation 1: Strategy succeed: (1) students and teachers alike
It is clear from the studies of the need pre-implementation training, and (2)
development of sound professional soft not all content lends itself to team or group
skills that a soft skill orientation should be work. The teacher, teaching format and
built into all programmes and at all levels structure and assessment need to be
of undergraduate accounting programmes, preselected with care to ensure
instead of attempting to provide soft skills transformational education and the
training in the form of a stand-alone skills achievement of the preset learning
development module or even paper. To this outcomes. Given the large group sizes,
end, a strategic map of the desired subgroups need to be created and care taken
outcomes expected at each undergraduate to ensure the participation of all students.
level would be necessary (Gammie et al. This is obviously a specialised skill and
2002). An integrated approach, developing interested readers may find useful guidance
soft skills whilst also imparting more in the work of Gammie (2002) and Gibbs
technical knowledge, is possible and even (Gibbs 1992a, 1992b; Gibbs & Jenkins
desirable. This implies a shift in andragogy 1992).
(adult learning strategies), rather than a Recommendation 3: Interdisciplinary
mere content change or a few additional multiteams
modules. Outcomes for soft skills learning
should be predetermined according to the Students are ill prepared for the
course, and a concerted effort should be interdisciplinary nature of real business
made to cover all of the outcomes over the decisions and the complexity students
2004; Pfeffer & Fong 2002). Greater have been previously mentioned as one
numbers of full-time staff with expertise in of the key drivers of change. Most readers
management and accounting practices, who will agree that web and internet support
can apply the theories, models and concepts for learning and teaching have
and enrich the classroom experience with become commonplace and even a mainstay,
real-life experiences, should be allowed to with the widespread use of interactive
influence the curricula, policies, norms and courseware; computer-based instruction
mission of business schools programmes. It (CBI); computer-aided learning (CAL);
is imperative that the “executive” virtual classrooms; interfaculty and
professors’ maintain close ties to the interstudent email correspondence; blogs
corporate to ensure the currency and and other online collaborations such
relevance of their knowledge and to provide as discussion boards and web-based
them with opportunities to facilitate file exchanges; online student-generated
internships for students. research projects; computerised examina-
tions; and other assessment procedures.
Recommendation 7: Intercultural
Some stakeholders are extremely positive
collaboration – exchange programmes and
about the results achieved through
online collaboration
technology and applications, while others
Industry and universities in Australia are are less than complimentary (Borthick &
reporting high numbers of migrant Jones 2000; Bryant & Hunton 2000; Lane
accountants and international accounting & Porch 2002; Mahoney & Welch 2002).
students respectively (Birrell & Healy Authors have reported on successes
2008) and anecdotal evidence seems to as well as less positive results, but a
indicate that this phenomenon is evident in common thread throughout the literature
numerous other countries and in many about online skills development demands
highly regarded universities. This means “fundamentally different approaches from
higher levels of diversity in classrooms and that of technical hard skills”. Morgan and
in the office. In order to better prepare Adams (2009:129) “have discovered that
students for their work in and with diverse developing management soft skills (e.g.
teams and multinational companies, it is critical thinking) online requires a
suggested that online collaborations fundamentally different approach from that
between students, other culture peers and of technical hard skills (e.g. bookkeeping)”.
industry (if possible) and between The contention here is that future teaching
students, faculty and industry should be methodologies and activities should tap into
encouraged. Faculty could to go about this and reflect the way “new millennium”
in two ways: (1) mid-course exchange students learn. Academics should
programmes and/or (2) online multinational increasingly utilise the tools students
collaboration, as implemented and reported already employ (Beard et al. 2007).
on by Lightner and Houston (2001). Students are already highly adept at social
Consideration needs to be given to student networking via tools such as Second Life,
preparedness and therefore the correct level Facebook and their mobile phones. Faculty
of course at which to aim these should explore ways to use these
interventions. tools to enhance written communication,
Recommendation 8: Using online support networking and other interpersonal
and methodologies – becoming IT wise soft skills. Blogs and Wikis could be
A special focus on online teaching is used to connect students directly to the
required, since technological advancements learning process and virtual meetings could
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