JFRA-09-2022-0330.R1_Proof_hi

Journal of Financial Reporting and Accounting
Jo
ur
na
lo
fF
i na
nc
ial
Soft Skills Needed by Accountants in the Post-Pandemic

Future: impact of emerging technologies in GCC Countries
Re
Journal: Journal of Financial Reporting and Accounting

po
Manuscript ID JFRA-09-2022-0330.R1
Manuscript Type: Research Paper
Accounting Skills, Soft Skills, Post- Pandemic Accounting, GCC Countries

rti
Keywords:
Accountants, 21st century learning
ng
an
dA
cc
ou
nt
ing
Page 1 of 47 Journal of Financial Reporting and Accounting
Jo
1
2
ur
3 Table I. Final List of Soft Skill Categories and Subcategories
4
5
na
6 Label Examples of related words and phrases
7
8 Personal
lo
9
10 Flexibility Flexible, adapt to change, adaptable,
11
multitask, take other tasks, multiple tasks
12
fF
13
14 Positive Attitude Motivation, creativity, attention to detail,
15 confidence, hard work
i na
16
17 Act Strategically Create strategies, think about strategies, act
18 based on strategies
19
nc
20
21 Act Independently
22 Work without supervision, independent,
ial
23 minimal supervision, self-management,

24 initiative
25 Focused on Outcomes
Re
26 Outcome, goal-oriented, focus on goals

27
28
Commitment to Lifelong Learning
29 Willing to learn, commit to learn,
po
30 continuously learn
31
32
rti
33 Interpersonal
34
35 Listen effectively Listen well, active listening, attentive
ng
36
37
38 Present Views Presentation, present well, presentation
39 skills, verbal skills, verbal
an
40
41 Negotiation
42 Negotiate, negotiate with clients,
dA
43 negotiation, negotiate with others

44
45
Collaboration
46
47 Fluency in English Collaborate, consult, teamwork, team player
cc
48
49 Fluent in English, can speak English well,
ou
50 Communication English
51
52
53
Communicate, communication skills,
nt
54 communicate well, express, expression

55
56
ing
57
58
59
60
Journal of Financial Reporting and Accounting Page 2 of 47
Jo
1
2
ur
3
4 Organizational
5
na
6 Time Management Time management, efficient, keep up with
7 deadlines, efficient
8
lo
9
10
Leadership Leader, leadership skills, lead
11
12 Delegation Delegate, delegate tasks, delegating
fF
13
14 Organize Oversee, management, manage, provide
15
i na
feedback, organize
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3 Soft Skills Needed by Accountants in the Post-Pandemic Future:
4
5
impact of emerging technologies in GCC Countries
na
6
7
8
lo
9
10 Abstract
11
12
fF
13
The COVID-19 pandemic has brought significant changes to the accounting profession,
14
15 including the need for enhanced soft skills. Professional accountants have been able to step in as
i na
16
17 reliable advisors during times of crisis and uncertainty. Additionally, the pandemic has led
18
19
nc
companies to increase their attention to soft skills.
20
21
22 This paper reviews the soft skills required by accountants in the GCC region, focusing on
ial
23
24 the impact of emerging technologies on their role and skills. This paper aims to explore this as an
25
Re
26 example. The paper uses qualitative and quantitative methods in analyzing online job
27
28
29 advertisements to determine the soft skills that are required by employers in these countries. This
po
30
31 study shows that the most valued skills for these employers are interpersonal skills (249 out of
32
rti
33 344). They are followed by organizational skills (199 out of 344) and personal skills (122 out of
34
35
ng
36
344). In particular, employers who included soft skills in their job posts value the following
37
38 attributes: communication skills (56.1%), organizing skills (41.86%), ability to collaborate
39
an
40 (27.03%), fluency in English (23.55%), leadership (22.67%), a positive attitude (20.06%), time
41
42
management (14.83%), and flexibility (11.34%). The remaining soft skills included in this study
dA
43
44
45 are desired by less than 10% of employers.
46
47 To our knowledge, quarantines and social distancing measures have limited face-to-face
cc
48
49 interactions and thus online professional meetings could be difficult for some populations. The
ou
50
51
52 study concludes that interpersonal skills are the most in demand, followed by organizational skills
53
nt
54 and personal skills.

55
56
ing
57
58
59
60
Jo
1
2
ur
3 Keywords
4
5 Soft Skills; Accounting Skills; 21st-century learning; GCC Countries Accountants; Post-Pandemic
na
6
7
Accounting; Employability skills.
8
lo
9
10
11
12 Introduction
fF
13
14
15
i na
Tracking finances and accounts is essential for any institution or business, which
16
17
18 professionals can facilitate only after years of experience. But this community sector has not been
19
nc
20 exempt from the effects of the COVID-19 pandemic. It is important to note that the accounting
21
22 and finance departments of every international company have had to adjust to the changes in
ial
23
24
25
workplaces and tackle the sudden shifts concerning the performance of their companies. The
Re
26
27 pandemic has brought significant changes to the accounting profession, and it is important to
28
29 understand how these changes have affected it and will shape its future.
po
30
31 The COVID-19 pandemic has significantly changed businesses and employment,
32
rti
33
34 continuously affecting citizens worldwide. In 2020, approximately 94% of the global workforce
35
ng
36 lived in areas where offices were closing because of COVID-19 measures. These challenges have
37
38 affected local government units, companies, and individuals, including accounting professionals
39
an
40
41 (Papadopoulou, 2020; IFAC, 2020). The domino effect of big institutions closing or letting people
42
go changes the way that people work and their everyday lives. These are only a few of the changes
dA
43
44
45 in the workplace. It may also be time to address the lasting need to reform the teaching of
46
47
cc
48
accounting in educational systems, which numerous employers mentioned even before the
49
pandemic in the hope of addressing the constant problem of the choice of skills that workers are
ou
50
51
52 equipped with (Lin et al., 2013).
53
nt
54 With this information in mind, it seems a good moment to re-direct studies of the pandemic.
55
56
ing
57
58
59
60
Jo
1
2
ur
3 Moreover, to provide for the general public’s needs, institutions are constantly being updated to
4
5
give opportunities to those entering the workforce. To check on the above, this study will focus on
na
6
7
8 five main objectives:
lo
9
10 1. To observe from the current changes in recruitment how developing soft skills can be
11
12
fF
13
important.
14
15 2. To understand, from the GCCs’ perspective, how employers have shifted their
i na
16
17 employment strategies to cater for their demands.
18
19
nc
3. To gain insight into the implications of the COVID-19 pandemic for professional
20
21
22 accountants and leaders in GCC countries.
ial
23
24 4. To discern how soft skills requirements have changed in the accounting profession in
25
Re
26 GCC countries as a result of the COVID-19 pandemic.

27
28
29 5. To contribute to the understanding of the accounting profession’s response to the
po
30
31 COVID-19 pandemic and its possible implications for the future.
32
rti
33
34
35
ng
36
The background motivation for the study was to examine the effects of the COVID-19
37
38 pandemic on the accounting profession in GCC countries, particularly regarding the importance
39
an
40 of soft skills for success in the profession.

41
42
To our knowledge, soft skills are essential for professional accountants and leaders, and the
dA
43
44
45 COVID-19 pandemic has accentuated the need for these skills. The literature suggests that
46
47 educational institutions have struggled to equip students with the necessary soft skills, focusing on
cc
48
49 hard skills instead.
ou
50
51
52 In this research, we reveal how soft skills requirements have changed in the accounting
53
nt
54 profession as a result of the pandemic. In addition, the study contributes to the understanding of
55
56
ing
57
58
59
60
Jo
1
2
ur
3 the accounting profession’s response to this pandemic and the implications it may have for the
4
5
future.
na
6
7
8
lo
9
10 The study also addresses the following questions:
11
12
fF
13
1. Is developing soft skills more important because of the current changes in recruitment?
14
15 2. How can educational institutions improve their systems to meet the demands of the
i na
16
17 market and the economy?
18
19
nc
3. How has the COVID-19 pandemic affected the accounting profession in the GCC
20
21
22 countries?
ial
23
24 4. What are the implications of the COVID-19 pandemic for professional accountants and
25
Re
26 leaders in GCC countries?

27
28
29 5. How have soft skills requirements changed in the accounting profession in the GCC
po
30
31 countries as a result of the COVID-19 pandemic?
32
rti
33
34
35
ng
36
This addition to the existing studies of soft skills and their relevance focuses on accountants
37
38 in the GCC region and the way in which their employment process and rates have shifted during
39
an
40 the pandemic. The data to identify what employers are looking for come from online
41
42
advertisements for accountants. Through this study, people can be made more aware of the ways
dA
43
44
45 in which they can adapt to the shift caused by the pandemic and further understand the relevance
46
47 of such skills to education and employment (Wang et al., 2022).
cc
48
49 Consequently, the current paper seeks to contribute to the existing literature as follows:
ou
50
51
52 1. The paper aims to plug the gaps in the soft skill literature about the GCC region.
53
nt
54 2. It seeks to add to the current literature about the soft skills that educational institutions
55
56
ing
57
58
59
60
Jo
1
2
ur
3 need to equip their students with for a post-Covid future.
4
5
3. The study aims to plug the gaps in the soft skill literature needed by accountants, so they
na
6
7
8 have a higher chance of getting employment in the wake of the pandemic.
lo
9
10
11
12
fF
13
In summary, the study highlights the weakness of prior studies in not focusing on the GCC
14
15 countries and narrows the gap by analyzing job advertisements in those countries.
i na
16
17
18
19
nc
Background
20
21
22 In a crisis, essential decisions often need to be made quickly, with limited time for
ial
23
24 consideration and little clarity. These conditions surrounded many business leaders, CEOs, and
25
Re
26 government officials in 2020. During such uncertain times, professional accountants were able to
27
28
29 step in as reliable advisors. The COVID-19 pandemic brought significant changes to the
po
30
31 accounting profession, including enhanced skills. It has also served as a reminder to anticipate and
32
rti
33 plan for future challenges. As the accounting profession moves forward, it has an opportunity to
34
35
ng
36
transform and improve its support for businesses, governments, and society (IFAC, 2020).
37
38 The GCC countries, made up of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the
39
an
40 United Arab Emirates, have been greatly affected by the COVID-19 pandemic, which has led to
41
42
significant changes in the economy and the accounting profession. The GCC countries have
dA
43
44
45 implemented various measures to mitigate the impact of the pandemic, such as providing stimulus
46
47 packages and financial support to businesses, which has led to changes in accounting practices and
cc
48
49 regulations. In addition, the GCC countries have also been implementing various economic and
ou
50
51
52 financial reforms, such as the introduction of VAT, to diversify their economies and reduce their
53
nt
54 dependence on oil revenues. These regulatory, reform and policy issues and developments provide
55
56
ing
57
58
59
60
Jo
1
2
ur
3 the context for studying the effects of the COVID-19 pandemic on the accounting profession in
4
5
this region.
na
6
7
8 The GCC countries have seen a significant increase in the number of startups, which
lo
9
10 require professional accountants to provide them with reliable financial advice. Therefore, the
11
12
fF
13
current study is highly relevant; it could provide insight into the effect of the COVID-19 pandemic
14
15 of the accounting profession in the GCC countries, and the ways that the profession could better
i na
16
17 support these startups by adapting to its changes.
18
19
nc
The objective of considering a diverse group of job advertisements was to gain insight into
20
21
22 the implications of the COVID-19 pandemic on professional accountants and leaders and to
ial
23
24 discern how the soft skills requirements have changed.
25
Re
26 To our knowledge, a wide range of authors consider the main skills of a great accountant
27
28
29 to be strong written and oral communication, analytical and problem-solving skills, critical
po
30
31 thinking, advisory oversight, capability, efficiency, communication, technological innovation, and
32
rti
33 trustworthiness (e.g. Costa et al., 2021). This list can help shape the future of the accounting
34
35
ng
36
profession and modify the skills required for success within it. The unprecedented nature of the
37
38 pandemic catalyzed change, re-evaluating the soft skills needed by accountants. By analyzing job
39
an
40 advertisements, the study discovered valuable perspectives on the growing importance of soft
41
42
skills in accounting. Furthermore, the pandemic has accentuated the significance of possessing
dA
43
44
45 adaptive and forward-looking skills to anticipate and navigate the new conditions. To exercise
46
47 them, professional accountants must take a more strategic role.
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
Theoretical Literature Review
na
6
7
8 The ability of educational institutions to equip students with soft skills
lo
9
10 Over the years, educators and psychologists alike have been trying to find ways to produce
11
12
fF
13
better graduates who would be fully equipped to handle the demands of the general public.
14
15 However, existing schools have been questioned for years about this topic and cannot produce
i na
16
17 graduates who meet employers’ hopes and (Varela, 2020; Bennis and O’Toole, 2005). Yet the
18
19
nc
21st-century style of learning encourages students to focus on more than the technical side of
20
21
22 accountancy (World Economic Forum, 2016).
ial
23
24 According to Lin, et al. (2013), students are not as aware as those already employed of soft
25
Re
26 skills. The authors state that formal soft skills learning during students’ academic formation
27
28
29 (institutional education at universities and colleges) is absent. These skills affect the way that
po
30
31 students approach challenges or other situations, especially during significant change.
32
rti
33 Consequently, it has become more difficult for students to find work after graduating (World
34
35
ng
36
Economic Forum, 2016).
37
38 Another interesting example is that the formal accounting education system has not been
39
an
40 able to equip its graduates with the proper soft skills (Gardner, Milne, Stringer, and Whiting, 2005;
41
42
Lin, Krishnan, and Grace, 2013). Academic institutions seem to focus on developing the hard skills
dA
43
44
45 of accounting students (Tan and Laswad, 2018; Watty, Jackling, and Wilson, 2012; Bui and Porter,
46
47 2010). Interestingly, Wang et al., (2022) mentioned that “Schools worked hard to move classes
cc
48
49 online, but less attention was paid to whether students were cognitively and emotionally ready to
ou
50
51
52 learn effectively in a virtual environment.”
53
nt
54 At the same time, however, professionals are more in touch than students are with these
55
56
ing
57
58
59
60
Jo
1
2
ur
3 soft skills, which they needed time to develop in the course of their employment (Lin et al., 2013).
4
5
This causes to complain that new graduates lack the soft skills needed in their work (Cooper et al.,
na
6
7
8 2015; Brooks et al., 2018), making it harder for new graduates and people who are trying to get
lo
9
10 into the workforce simply to supply from the first what was already traditionally known to require
11
12
fF
13
a period of employment for its growth.
14
15 This paper highlights the gap between the soft skills that are in demand and the skills that
i na
16
17 are currently being taught in educational systems. It can be used as a reference whereby educators
18
19
nc
can adjust their curriculum and teaching methods to better prepare accounting students for the
20
21
22 workforce. It can also be used to inform recruitment strategies and provide insights in ways to
ial
23
24 attract and retain employees better.
25
Re
26
27
28
29 Increased attention to soft skills from companies during the pandemic
po
30
31 Businesses and companies have already become more reliant on technology, in response
32
rti
33 to the sudden mandates of isolation and quarantine. However, given the already existing social
34
35
ng
36
media platforms and digital offices, businesses have become more connected than ever
37
38 (Frankiewicz & Chamorro-Premuzic, 2020). However, not all workers and new graduates are
39
an
40 accustomed to this setup; such changes may have left them unemployed and unprepared to move
41
42
forward (Ratho, 2020).
dA
43
44
45 Despite the increased connections provided by technology, any increase in physical
46
47 distance also means that an employee must adapt to a work-from-home (WHF) setup during the
cc
48
49 lockdowns and quarantines imposed by the pandemic (Frankiewicz & Chamorro-Premuzic, 2020).
ou
50
51
52 This change has contributed to more autonomy and freedom for workers, mainly when their job
53
nt
54 can be done at home. Moreover, according to Jain (2020), this shift in businesses and corporations
55
56
ing
57
58
59
60
Jo
1
2
ur
3 appears to make them more flexible.
4
5
Going back to the example of accountants, those who can improve their communication
na
6
7
8 skills in the workplace are the most likely ones to be promoted. And as employers noticed this,
lo
9
10 they tended even before the pandemic to hire or look for applicants with excellent communication
11
12
fF
13
and problem-solving skills (Lin et al., 2013).
14
15 But now everyone has been pushed into conditions that may limit their honing of such
i na
16
17 skills in the workplace (Ratho, 2020), besides the previous claim that education systems cannot
18
19
nc
train their students in the skills needed to become successful accountants (Gardner, Milne,
20
21
22 Stringer, and Whiting, 2005; Lin, Krishnan, and Grace, 2013). The employers’ sudden increased
ial
23
24 interest in the soft skills of their future employees has turned into an obstacle, making it vital to
25
Re
26 adjust how future employees are trained in the education system to cater for the shift in demand
27
28
29 (Wang et al., 2022). But educational institutions can adjust their programs according to the results
po
30
31 of the present study and prepare students with the skills employers expect them to have.
32
rti
33
34
35
ng
36
Impact of COVID-19 on employment and economic state of the GCC region
37
38 GCC countries have not been exempt from the effects of COVID-19, especially since their
39
an
40 economies depend on employing workers of different kinds. According to Ratho (2020), the
41
42
movement of people has been greatly restricted during the pandemic making it one the greatest
dA
43
44
45 problems in this region that workers are mostly migrants. Non-nationals make up more than half
46
47 of the population of employees, especially in states like the UAE and Qatar, most of them being
cc
48
49 localized in these states (Shayah & Sun, 2019).
ou
50
51
52 Before the pandemic, the GCC already had its fair share of unemployment, reaching 25%-
53
nt
54 40% for women and young people alone. And given the reduced demand for workers in sectors
55
56
ing
57
58
59
60
Jo
1
2
ur
3 such as the community’s hospitality and restaurant management sectors, due to the lockdowns and
4
5
social distancing, the region’s GDP and employment have continued to plummet, like those in the
na
6
7
8 rest of the world (Hassan, Rabbani, Abdullah, 2021). The revenue loss by many businesses,
lo
9
10 especially small and medium enterprises (SMEs), has meant that employees are the worst affected
11
12
fF
13
(Al-Fadly, 2020). The restructuring of GCC states to shift from dependence on oil revenues has
14
15 worsened their plight (Shayah & Sun, 2019). Workers have no social security, since their jobs
i na
16
17 (Ratho, 2020) have been greatly affected by the sudden economic changes provided by the
18
19
nc
pandemic.
20
21
22 However, action has already been to address this issue, starting with a structural reform
ial
23
24 that could in certain ways increase the support for businesses (Hassan, Rabbani, Abdullah, 2021).
25
Re
26 It has already been noted that young entrepreneurs who established their businesses before the
27
28
29 pandemic were not properly monitored, showing that, in Kuwait alone, the pandemic forced as
po
30
31 many as 45% of businesses to shut down (Al-Fadly, 2020). With this in mind, states have begun
32
rti
33 to improve their education and training systems to supply the sudden change in demand for
34
35
ng
36
employees (Shayah & Sun, 2019). The government has also implemented Islamic finance, which
37
38 is supposed to help produce a more stable financing method for long-term employment.
39
an
40
41
42
Skills of the 21st Century
dA
43
44
45 A job or profession always starts with an education in the basic skills needed to properly
46
47 execute it. Over the years, constant changes and new findings appeared to improve the education
cc
48
49 system. But over the last few decades of educational reform and the progress into the 21st century,
ou
50
51
52 educators have slowly recognized that technical skills are not the only skills that should be honed,
53
nt
54 but instead more holistic forms of learning that amid the constant changes in the workforce and
55
56
ing
57
58
59
60
Jo
1
2
ur
3 life would allow employees to adapt emotionally and socially.
4
5
Numerous studies of the 16 specific skills needed by students and workers alike divide
na
6
7
8 them into three groups. One of the most accepted frameworks is by the World Economic Forum,
lo
9
10 which divides these skills into foundational literacies, competencies, and character qualities. These
11
12
fF
13
can be honed using Social and Emotional Learning (SEL), especially from a young age (World
14
15 Economic Forum, 2016). If this is so, educational reform should be aimed not only at higher
i na
16
17 education but may have to start from childhood, developing a person’s skills as soon as they enter
18
19
nc
school. However, as mentioned above, employers already know that the development of these
20
21
22 skills is ignored, at least in higher education (Gardner, Milne, Stringer, and Whiting, 2005; Lin,
ial
23
24 Krishnan, and Grace, 2013).
25
Re
26 Foundational literacies focus on the core skills, or hard skills, used by people in everyday
27
28
29 life. They include literacy, numeracy, scientific literacy, information and communication literacy,
po
30
31 financial literacy, and cultural and civic literacy (World Economic Forum, 2016). These are
32
rti
33 usually what the current educational systems grade and hone during the process of formal
34
35
ng
36
education through standardized tests and training focused on cognitive learning (Kraiger, Ford &
37
38 Salas, 1993; Lord & Maher, 1991).
39
an
40 Competencies come from mixing the hard and soft skills brought out when someone
41
42
approaches a problem using critical thinking, creativity, communication, and collaboration (World
dA
43
44
45 Economic Forum, 2016), and usually honed through group activities first in school and then in the
46
47 workplace. This relies on skill-based outcomes which challenge how an individual can develop
cc
48
49 their given technical and motor skills (Kraiger, Ford & Salas, 1993).
ou
50
51
52 Character qualities are soft skills that belong to the person as an individual and indicate
53
nt
54 how they approach changes during a task on the basis of curiosity, initiative, persistence,
55
56
ing
57
58
59
60
Jo
1
2
ur
3 adaptability, leadership, and social and cultural awareness (Azzari et al., 2021). This group focuses
4
5
on social skills, and its development may be largely in relation to other skills that are being honed
na
6
7
8 (World Economic Forum, 2016). A change in attitude, or state of mind which influences decisions,
lo
9
10 will affect the outcome of a task (Kraiger, Ford & Salas, 1993; Gagne, 1984). So even if a person
11
12
fF
13
excels in the other two foundational literacies, if their attitude to approaching a task is on balance
14
15 negative, it may have directly impact on the outcome.
i na
16
17 In terms of the present study, the advertisements that have been studied show that
18
19
nc
accountants are different in having to develop these skills now for the sake of their profession. As
20
21
22 stated above, even before the pandemic, employees who honed these soft skills in their daily work
ial
23
24 seem to have excelled in their jobs and were more likely to get promoted (Lin et al., 2013). Given
25
Re
26 the shift in employment dynamics, employers were likely to investigate applicants’ ability to adapt
27
28
29 to the changing demands being made by their jobs (Jain, 2020).
po
30
31 It is important to note that the pandemic did more than change our everyday lives and
32
rti
33 professional lives (Azzari et al., 2021). Artificial intelligence and robotic process automation have
34
35
ng
36
affected many industries because they can raise productivity and efficiency at a reduced cost. In
37
38 this sector, each year the jobs would probably become automated to the danger point of replacing
39
an
40 humans in certain jobs. So, the rapid adoption of accounting technology and the urgent need of a
41
42
flexible work environment at home have inevitably changed the skills required to become and
dA
43
44
45 remain an accountant (Kroon et al., 2021).
46
47 To our knowledge, two new skills required for this function, namely:
cc
48
49 - Tech-savvy leadership acquainted with the latest technologies and their potential
ou
50
51
52 applications;
53
nt
54 - A high level of expertise for a new era based on communication, critical thinking,
55
56
ing
57
58
59
60
Jo
1
2
ur
3 collaboration, and leadership (Azzari et al., 2021).
4
5
na
6
7
8 New skills developed by accounts after the COVID-19 crisis
lo
9
10 As noted above, the COVID-19 pandemic has had a significant impact on the economy and
11
12
fF
13
the way that businesses operate. As a result, the skills needed by accountants have shifted, adapting
14
15 to the new normal. In the post-pandemic future, accountants must possess a strong set of soft skills
i na
16
17 to succeed.
18
19
nc
One important skill is the ability to adapt to change. The pandemic has accelerated the pace
20
21
22 of digital transformation; to stay in post, accountants will need to be quickly adaptable to new
ial
23
24 technologies and processes (Kroon et al., 2021).
25
Re
26 Another important skill is the ability to work remotely. With many companies shifting to
27
28
29 remote work, accountants will need to be able to work effectively in a virtual environment and
po
30
31 collaborate with team members remotely.
32
rti
33 Communication skills are also crucial for accountants in the post-pandemic future. As
34
35
ng
36
businesses navigate the economic uncertainty caused by the pandemic, accountants will need to
37
38 be able to convey financial information clearly and effectively to stakeholders, including
39
an
40 management, shareholders, and customers.

41
42
Finally, accountants will need to be able to think strategically to help their organizations
dA
43
44
45 navigate the challenges posed by the pandemic (Azzari et al., 2021). This will require strong
46
47 analytical and problem-solving skills, as well as the ability to anticipate and plan for future risks
cc
48
49 and opportunities.
ou
50
51
52 Overall, the post-pandemic future will require accountants to possess a strong set of soft
53
nt
54 skills to adapt to the changes brought by the pandemic and continue to succeed in their roles.
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8 Empirical Literature Review and Hypotheses Development
lo
9
10
11
12
fF
13
Research Design
14
15 The dependent variable of this study is “the performance of the accounting profession in
i na
16
17 GCC countries” which will be measured by the level of satisfaction of clients and employers with
18
19
nc
the services provided by the accounting profession in GCC countries. The independent variables
20
21
22 are “the importance and possession of soft skills” which will be measured by the frequency and
ial
23
24 level of importance of soft skills mentioned in job advertisements there. We can also consider
25
Re
26 control variables, such as the industry and the GCC country, and the moderating variables,
27
28
29 specifically the economic conditions.
po
30
31 In summary, the RBV theory can be used to link the dependent and independent variables
32
rti
33 in this study by positing that the resources and capabilities of the accounting profession in GCC
34
35
ng
36
countries, particularly the possession of soft skills, are the primary determinants of its performance
37
38 and competitiveness. The study’s hypothesis is that the COVID-19 pandemic has led to the
39
an
40 increased importance of soft skills for the accounting profession in GCC countries and that the
41
42
possession of these soft skills will positively impact on the performance and competitiveness of
dA
43
44
45 the profession.
46
47
cc
48
49 Data Collection and Sample selection
ou
50
51 This study uses a data-gathering method that involves examining the contents of job
52
53
nt
54
advertisements to identify the soft skills that employers seek from accountants. Content
55
56 analysis of job advertisements has been common in other non-accounting sectors and fields
ing
57
58
59
60
Jo
1
2
ur
3 over the past 30 years. However, a few previous studies have used content analysis of the
4
5
employability skills desired in accountants (Tan and Laswad, 2018; Orme, 2008).
na
6
7
8 The research design for this study is based on previous studies that have used content
lo
9
10 analysis to examine the employability skills desired in accounting. The sample used in this research
11
12
fF
13
was selected from job advertisements in GCC countries that were posted during the COVID-19
14
15 pandemic. The job advertisements were collected from online job portals and classified by industry
i na
16
17 and GCC country (the UAE, Saudi Arabia, Bahrain, Qatar, Kuwait, and Oman). All the job
18
19
nc
advertisements that mentioned the importance or possession of soft skills were included in the
20
21
22 sample. A total of 344 job advertisements were selected for analysis, as shown below.
ial
23
24 A major online job site, www.gulftalent.com, is the leading online hiring platform in the
25
Re
26 Middle East. It is used by more than 9,000 of the biggest employers and recruitment agencies in
27
28
29 the region (LinkedIn, 2021).
po
30
31 To our knowledge, all the accounting jobs that we considered were selected from this
32
rti
33 website. Repeated and non-relevant advertisements that appeared in the accounting section were
34
35
ng
36
ignored. To represent each GCC country properly, a sample of all the relevant accounting job
37
38 advertisements in each country was generated. Active job advertisements posted over 5 months
39
an
40 (November 1, 2020, to March 30, 2021) were used in this study. Over this period, the UAE,
41
42
Saudi Arabia, Qatar, Oman, Bahrain, and Kuwait published 299, 139, 44, 9, 9, and 14 active
dA
43
44
45 advertisements, respectively.
46
47 A sample of job advertisements was generated using a 95% confidence interval and
cc
48
49 random sampling. The UAE, Saudi Arabia, Qatar, Oman, Bahrain, and Kuwait yielded samples
ou
50
51
52 of 169, 103, 40, 9, 9, and 14, respectively. The data analysis method involved an initial list of
53
nt
54 skills and subcategories used to examine the samples, counting the presence of related words in
55
56
ing
57
58
59
60
Jo
1
2
ur
3 each advertisement, and marking every advertisement as requiring a certain category of soft
4
5
skills if at least one subcategory appeared in it. A total of 344 job advertisements were involved
na
6
7
8 in this study. The examined advertisements were determined through random sampling.
lo
9
10 Data Analysis
11
12
fF
13
Drawing from other studies (Dean and East, 2019; Tan and Laswad, 2018; Meek, 2017), an
14
15 initial list of skills that fell under each soft skill heading was compiled. The samples were then
i na
16
17 examined according to the initial list of words relating to the subcategories. Subcategories that
18
19
nc
did not appear in any of the advertisements were eliminated. Appendix 1 shows the final list of
20
21
22 categories, including 16 subcategories.
ial
23
24 The samples were then analyzed according to the final list. To properly represent each
25
Re
26 subcategory, the presence, the words in question was counted for presence but not for frequency.
27
28
29 Furthermore, an advertisement was marked as requiring a certain soft skill category if at least
po
30
31 one subcategory appeared in it.
32
rti
33 For instance, if the phrase “fluency in English” appeared, the advertisement was marked as
34
35
ng
36
something that required this skill subcategory (no matter how many times the phrase appeared).
37
38 Similarly, an advertisement was marked as something that required interpersonal skills no matter
39
an
40 how many subcategories were found in it.

41
42
dA
43
44
45 Empirical Results and Discussion
46
47 The findings of the study support the hypotheses that the COVID-19 pandemic has led
cc
48
49 to the increased importance of soft skills for the accounting profession in the GCC countries
ou
50
51
52 and that the possession of these soft skills will positively impact on the performance of the
53
nt
54 profession and the competitiveness of its members.

55
56
ing
57
58
59
60
Jo
1
2
ur
3 In terms of theory, the findings are in line with the Resource-based View (RBV) theory.
4
5
In terms of the empirical literature, the findings are consistent with previous studies that have
na
6
7
8 shown that the COVID-19 pandemic has led to changes in the accounting profession, including
lo
9
10 an increased emphasis on soft skills (IFAC, 2020; Costa et al., 2021) and that possessing soft
11
12
fF
13
skills positively impacts on the performance and competitiveness of a firm (Lin et al., 2013;
14
15 Watty et al., 2012; Bui and Porter, 2010).
i na
16
17 In terms of context, the findings are relevant to the GCC countries, because they have
18
19
nc
been greatly affected by the COVID-19 pandemic, which has led to significant changes in the
20
21
22 economy and the accounting profession. The GCC countries have implemented various
ial
23
24 measures to alleviate the impact of the pandemic, such as providing stimulus packages and
25
Re
26 financial support to businesses, which has led to changes in accounting practices and
27
28
29 regulations.
po
30
31 The results show the prevalence of a range of the soft skills and subcategories of skills
32
rti
33 that are most in demand in the GCC countries.

34
35
ng
36
According to the online advertisements studied, the demand for interpersonal skills
37
38 (72.38%) is mentioned most, followed by organizational skills (57.85%) and personal skills
39
an
40 (35.47%). All these skills fall under the heading of character qualities overlapping the
41
42
competencies of 21st-century skills identified by the World Economic Forum.
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23 Figure 1 – Prevalence of soft skills in GCC countries over 5 months.

24
25
Re
26
27 These figures showed that the skills in question were important for the good scores of the
28
29
po
foundational literacies or technical skills (World Economic Forum, 2016), which have constantly
30
31
32 been the focus of standardized educational systems. Soft skills were also required by employers
rti
33
34 even before the pandemic, but educational systems offered no formal training in them (Gardner,
35
ng
36 Milne, Stringer, and Whiting, 2005; Lim, Krishnan, and Grace, 2013). Because they were typically
37
38
39 honed through projects in groups and social interaction (World Economic Forum, 2016), a shift in
an
40
41 the presentation of these classes would affect a student’s chance of honing these skills, supposing
42
dA
43 that the student knew nothing about the way that classes used to be presented. Moreover, because
44
45
46
employers had already identified the need for soft skills through their constant demand for them, a
47
cc
48 lack of training in soft skills might make employers emphasize them in advertisements, since their
49
ou
50 absence might prejudice the employees’ success (Kraiger, Ford & Salas, 1993; Gagne, 1984).
51
52 Furthermore, these results are consistent throughout the UAE, Saudi Arabia, and Qatar. In
53
nt
54
55 Kuwait, interpersonal skills are the most valued. Interestingly, personal skills and organizational
56
ing
57 skills are equally valued by this country. While interpersonal skills are the soft skills most in
58
59
60
Jo
1
2
ur
3 demand in Oman and Bahrain, personal skills are more strongly desired than organizational skills
4
5
(see Appendix 2).
na
6
7
8 The data were further analyzed by breaking down each category into subcategories. This
lo
9
10 was done to find the interpersonal, organizational, and personal skills that were most in demand.
11
12
fF
Interpersonal skills can be further specified. Figure 2 shows the percentage of each
13
14
15 interpersonal skill subcategory in advertisements that called for interpersonal skills in the GCC
i na
16
17 countries. Interpersonal skills, being the most demanded soft skills in GCC countries, were further
18
19 examined. Communication skills were found the most sought-after interpersonal skills (47.54%),
nc
20
21
22
followed by the ability to collaborate (22.91%), fluency in English (19.95%), presentation (5.42%),
ial
23
24 negotiation (3.45%), and listening (0.74%).
25
Re
26 Interpersonal skills, being the most demanded soft skills in the GCC countries, were further
27
28
examined. Communication skills were found to be the most sought-after interpersonal skills
29
po
30
31 (47.54%), followed by the ability to collaborate (22.91%), fluency in English (19.95%), presentation
32
rti
33 (5.42%), negotiation (3.45%), and listening (0.74%).

34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55 Figure 2: Prevalence of each interpersonal skill subcategory in advertisements in the GCC countries.
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
Over the past few months in quarantine, communication has been limited to the social media
na
6
7
8 and online platforms, allowing people to reach farther around the world but perhaps changing face-
lo
9
10 to-face interaction, especially in the workplace (Ratho, 2020). Despite the technology available, it is
11
12
fF
important to note that not everyone was able to be connected (Frankiewicz & Chamorro-Premuzic,
13
14
15 2020). For this reason, online professional meetings could be difficult for people who could not afford
i na
16
17 to be in touch with technology. Jain (2020) states that businesses will continue to shift to flexible
18
19 work unless proper equipment for these skills is offered along with training.
nc
20
21
22
Organizational skills, the second most demanded soft skills in the GCC countries, were
ial
23
24 further examined. Figure 3 shows the percentage of each organizational skill subcategory in
25
Re
26 advertisements that called for organizational skills in the GCC countries. The ability to organize
27
28
came first (51.25%), followed by leadership (27.76%), time management (18.15%), and the ability
29
po
30
31 to delegate (2.85%).
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53 Figure 3: Prevalence of each organizational skill subcategory in advertisements in the GCC countries.
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5 These skills are usually honed through group work (World Economic Forum, 2016) which
na
6
7 will be very limited for a while as educational materials shift to accommodate the changes in the
8
lo
9
10 presentation of classes over the past few months. And not only for this reason – newer accountants
11
12 who may have lost their jobs will not have had enough time to hone such skills, though remaining
fF
13
14 in employment would have given them a chance to practice them (Kraiger, Ford & Salas, 1993),
15
i na
16
17
while those more aware of these soft skills who had stayed in post would have been more likely to
18
19 keep their jobs (Lin et al., 2013) and might only have been dismissed if they had been unable to
nc
20
21 adjust to the sudden shift to the more technology-reliant use of soft skills.
22
ial
23
Personal skills, the least demanded soft skills in GCC countries, were further examined.
24
25
Figure 4 shows the percentage of each personal skill subcategory in advertisements that called for
Re
26
27
28 personal skills in the GCC countries. A positive attitude is the most sought-after personal skill
29
po
30 (45.70%). It is followed by flexibility (25.83%) and the capacity to act independently (11.26%).
31
32
Acting strategically and being outcome-oriented produced equal values (7.28%). Commitment to
rti
33
34
35 learning came last (2.65%).
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
Figure 4: Prevalence of each personal skill subcategory in advertisements in the GCC countries.
57
58
59
60
Jo
1
2
ur
3
4
5 This does not automatically mean that commitment to learning has no value. These are
na
6
7 skills that would determine whether an employee could perform properly, for simple changes in a
8
lo
9
10 person’s attitude in the course of their job could have an impact on the outcomes and products by
11
12 this employee (Kraiger, Ford & Salas, 1993; Gagne, 1984). Much like the other skills, the sudden
fF
13
14 change will directly affect the possibility of honing personal skills, regardless of the lack of
15
i na
16
17
opportunities to put them to use hitherto.
18
19 To gain more insight into the occurrence of soft skills in job advertisements in GCC
nc
20
21 countries, the specific skills are ranked below. Figure 5 shows the soft skills ranked according to
22
ial
23
the percentage of citations.
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
Figure 5: Prevalence of specific soft skills in the GCC countries.
ou
50
51
52
53
nt
54 To our knowledge, communication skills dominated the job advertisements in the GCC
55
56
ing
countries. This is consistent with the fact that communication skills dominated other subcategories
57
58
59
60
Jo
1
2
ur
3 of interpersonal skills, and that these in turn dominated the other categories of soft skills. It is also
4
5
consistent with the results obtained by Cooper et al. (2015) and Brooks et al. (2018). More studies
na
6
7
8 of the significance of these skills have been made over time.
lo
9
10 Soft skills were not properly incorporated into curricula based on employers’ needs even
11
12
fF
before the pandemic (Brooks et al., 2018), but the data produced from online job advertisements
13
14
15 should, it is hoped, allow a sharper focus on this requirement (Ratho, 2020). This would not only
i na
16
17 benefit workplaces through the employment of more employees with a holistic background, but it
18
19 would also benefit workers to know that their social and emotional approach to work was
nc
20
21
22
considered when their applications were reviewed (World Economic Forum, 2016), and would
ial
23
24 encourage higher output from them.
25
Re
26
27
28
These findings have economic, academic/research, and policy implications. Economically,
29
po
30
31 the possession of soft skills will positively impact on the performance of the accounting profession
32
rti
33 and the competitiveness of its members in the GCC countries, which in turn will support the growth
34
35 and stability of the economy. Academically, the findings suggest that the accounting education
ng
36
37
38 system should focus more on developing soft skills, in addition to hard skills, to equip graduates
39
an
40 with the necessary skills to navigate the changes brought by the pandemic. From a policy
41
42 perspective, the study concedes the importance of the accounting profession in supporting
dA
43
44
45
businesses and governments in the GCC countries and the need for policies that support the
46
47 development of soft skills among professional accountants.
cc
48
49
ou
50
51
Summary and Conclusion
52
53
nt
54 In a competitive accounting field, the issue of employers looking for applicants with soft
55
56 skills has become more important over the past decade. The COVID-19 pandemic emphasizes this
ing
57
58
59
60
Jo
1
2
ur
3 aspect. The effect has been international, affecting many countries, institutions, and companies.
4
5
The current environment poses challenges to accounting functions on many levels. It is pushing
na
6
7
8 for a change in priorities, with a higher emphasis on enhancing soft skills. With the recent
lo
9
10 development of vaccines, the economic environment will soon change again, and accounting
11
12
fF
professionals need to consider how they will compete in the post-pandemic future. The accounting
13
14
15 sector is changing faster than ever, and aspiring and current accounting professionals must enhance
i na
16
17 their soft skills to start, maintain, or advance their careers.
18
19 The present study focused on the prevalence of demands for soft skills, such as
nc
20
21
22
interpersonal, organizational, and personal skills, in job advertisements. It suggests that the
ial
23
24 possession of soft skills, such as communication and collaboration, can positively impact on the
25
Re
26 performance and competitiveness of the accounting profession in GCC countries.

27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3 Using a sample of 344 job advertisements posted online, this study was done to identify the
4
5
most sought-for soft skills by examining accounting job advertisements in the following GCC
na
6
7
8 countries: the UAE, Saudi Arabia, Qatar, Oman, Bahrain, and Kuwait. Since the study revealed that
lo
9
10 employers highly value (1) communication skills, (2) organizing skills, (3) the ability to collaborate,
11
12
fF
(4) fluency in English, (5) leadership, (6) positive attitude, (7) time management, and (8) flexibility,
13
14
15 academic institutions must try to include ways of developing these skills in accounting curricula.
i na
16
17 Current accounting professionals must enhance these soft skills as well.
18
19 Accounting students, academic institutions, and employers can benefit from developing
nc
20
21
22
soft skills. In particular, accounting students will have higher chances of being hired, academic
ial
23
24 institutions will provide better education, and employers will be able to hire well-qualified
25
Re
26 applicants.
27
28
Curriculum specialists, teachers, and researchers may also find the results of this study
29
po
30
31 beneficial. They can use this study’s findings to identify gaps and reform their curricula. In
32
rti
33 addition, this study can provide feedback to educators about the soft skills that accountants need
34
35 in the post-pandemic world. By identifying these, accounting educators can better prepare students
ng
36
37
38 who are joining the pool of accounting professionals in the post-pandemic future.
39
an
40 Accounting students and graduates can also benefit from the results of this study. They can
41
42 use them to determine which soft skills they need to develop to gain the attention of employers.
dA
43
44
45
As a result, they will be better equipped to enter and re-enter the labor market in the post-pandemic
46
47 era.
cc
48
49 Lastly, other researchers can use this study as a baseline in exploring more deeply the soft
ou
50
51
skills required by accounting companies. Since this study’s scope is limited to the GCC countries
52
53
nt
54 and the accountancy profession, research could be extended to other countries and other fields of
55
56 knowledge. In this regard, more studies are required to get a worldwide perspective of the soft
ing
57
58
59
60
Jo
1
2
ur
3 skills to cultivate
4
5
The findings of the study have important implications for the accounting profession and
na
6
7
8 accounting education. One limitation of this approach is that it provides information only about
lo
9
10 the required skills that are most often listed in job advertisements, and does not provide information
11
12
fF
on the skills that are most important for the accounting profession in GCC countries unless they
13
14
15 are the same. Therefore, the accounting education system should focus more on developing soft
i na
16
17 skills to equip graduates as necessary to navigate the changes brought by the pandemic.
18
19
nc
20
21
22
Key Points
ial
23
24 1. Interpersonal skills are required by 72.38% of job advertisements in the GCC countries.
25
Re
26 2. Organizational skills are required by 57.85% of job advertisements in the GCC countries.
27
28
3. Personal skills are required by 35.47% of job advertisements in the GCC countries.
29
po
30
31 4. Communication skills are the most sought-after skills in the GCC countries.
32
rti
33 5. Delegation is also required, followed by the ability to collaborate, fluency in English,

34
35 leadership, and a positive attitude.
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3 References
4
5
Al-Yousif, Y. K. (2004), Oil economies and globalization: the case of the GCC countries,
na
6
7
8 Topics in Middle Eastern and African Economies, Vol. 6, pp. 1-19.
lo
9
10 Al-Fadly, A. (2020). Impact of COVID-19 on SMEs and employment. Entrepreneurship and
11
12
fF
Sustainability Issues, 8(2), 629.
13
14
15 Azzari V, Mainardes EW, Beiruth AX, da Costa FM (2021). The dimensions of accounting
i na
16
17 service quality. SN Bus Econ. Vol 1, pp. 105.
18
19 Bennis, W. G., and O’Toole, J. (2005), “How business schools lost their way”, Harvard
nc
20
21
22
Business Review, Vol. 83, pp. 151–152.
ial
23
24 Brooks, N. G., Greer, T. H., and Morris, S. A. (2018), Information systems security job
25
Re
26 advertisement analysis: skills review and implications for information systems

27
28
curriculum, Journal of Education for Business, Vol. 93 No. 5, pp. 213-221.
29
po
30
31 https://doi.org/10.1080/08832323.2018.1446893
32
rti
33 Bui, B. and Porter, B. (2010), The expectation-performance gap in accounting education: An

34
35 exploratory study, Accounting Education, Vol. 19 No. 1, pp. 23–50.
ng
36
37
38 https://doi.org/10.1080/09639280902875556
39
an
40 Cooper, W., Gallagher, G., Collins, T., and Shahir, T. (2015), “How will the GCC close the
41
42 skills gap?”, Ernst and Young, pp. 1-30.
dA
43
44
45
Dean, S. and East, J. (2019), Soft skills needed for the 21st-century workforce,
46
47 International Journal of Applied Management and Technology, Vol. 18 No. 1, pp.
cc
48
49 17–32.
ou
50
51
In Dunnette, M. & L. M. Hough (Eds.), Handbook of industrial and organizational
52
53
nt
54 psychology (2nd ed., Vol. 2, pp. 1-62). Palo Alto, CA: Consulting Psychologists
55
56 Press.
ing
57
58
59
60
Jo
1
2
ur
3 Frankiewicz, B., & Chamorro-Premuzic, T. (2020). The Post-Pandemic Rules of Talent
4
5
Management. Harvard Business Review, 1-6.
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3 Gagne, R. M. (1984). Learning outcomes and their effects: Useful categories of human
4
5
performance. American Psychologist, 39, 377-385.
na
6
7
8 Gardner, C. T., Milne, M. J., Stringer, C. P., and Whiting, R. H. (2005), Oral and written
lo
9
10 communication apprehension in accounting students: curriculum impacts and impacts
11
12
fF
on academic performance, Accounting Education, Vol. 14 No. 3, pp. 313–336.
13
14
15 https://doi.org/10.1080/06939280500077269
i na
16
17 Hassan, M. K., Rabbani, M. R., & Abdulla, Y. (2021). Socioeconomic Impact of COVID-19 in
18
19 MENA region and the role of Islamic finance. International Journal of Islamic
nc
20
21
22
Economics and Finance (IJIEF), 4(1), 51-78.
ial
23
24 International Monetary Fund. (1997), Financial Systems and Labor Markets in the Gulf
25
Re
26 Cooperation Council Countries, International Monetary Fund.

27
28
International Monetary Fund. Middle East and Central Asia Department. (2020), Economic
29
po
30
31 prospects and policy challenges for the GCC countries, Annual Meeting of Ministers
32
rti
33 of Finance and Central Bank Governors, 5 October 2020, Virtual meeting, available at
34
35 https://www.imf.org/en/Publications/Policy-Papers/Issues/2020/12/08/Economic-
ng
36
37
38 Prospects-and-Policy-Challenges-for-the-GCC-Countries-49942
39
an
40 International Federation of Accountants. (2020). Accountancy skills evolution: impact of

41
42 covid-19 and the path forward. https://www.ifac.org/system/files/publications/files
dA
43
44
45
/IFAC-Accountancy-Skills-Evolution.pdf
46
47 Jain, S. (2020). Reimagining the Workspaces of the Future. Rethinking Cities in a Post-COVID- 19
cc
48
49 World, 74.
ou
50
51
Kennan, M. A., Cecez-Kecmanovic, D., Willard, P., and Wilson, C,S. (2009), Is knowledge
52
53
nt
54 and skills sought by employers: a content analysis of Australian IS early career online
55
56 job advertisements, Australasian Journal of Information Systems, Vol. No. 2, pp. 169-
ing
57
58
59
60
Jo
1
2
ur
3 190.
4
5
Kraiger, Kurt; Ford, J. Kevin; Salas, Eduardo (1993). Application of cognitive, skill-based,
na
6
7
8 and affective theories of learning outcomes to new methods of training evaluation.
lo
9
10 Journal of Applied Psychology, 78(2), 311–328. doi:10.1037/0021-9010.78.2.311
11
12
fF
Kroon, Nanja, Maria do Céu Alves, and Isabel Martins (2021). The Impacts of Emerging
13
14
15 Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A
i na
16
17 Systematic Literature Review. Journal of Open Innovation: Technology, Market, and
18
19 Complexity Vol 7, no. 3, pp 163. https://doi.org/10.3390/joitmc7030163
nc
20
21
22
Lin, P., Krishnan, S. and Grace, D. (2013), The effect of experience on perceived
ial
23
24 communication skills: comparisons between accounting professionals and students,
25
Re
26 Advances in Accounting Education: Teaching and Curriculum Innovations (Advances

27
28
in Accounting Education, Vol. 14), Emerald Group Publishing Limited, Bingley, pp.
29
po
30
31 131-152. https://doi.org/10.1108/S1085-4622(2013)0000014012
32
rti
33 LinkedIn. (2021). GulfTalent, available at https://www.linkedin.com/company/gulftalent.

34
35 Lord, R. G, & Maher, K. J. (1991). Cognitive theory in industrial/organizational psychology.
ng
36
37
38 Consulting Psychologists Press.
39
an
40 Meeks, G. (2017), “Critical soft skills to achieve success in the workplace”, Walden
41
42 Dissertations and Doctoral Studies, No. 4077, pp. 1-255.
dA
43
44
45
Orme, V. (2008), You will be …: a study of job advertisements to determine employers’
46
47 requirements for LIS professionals in the UK in 2007, Library Review, Vol. 57 No. 8,
cc
48
49 pp. 619-633. https://doi.org/10.1108/00242530810899595
ou
50
51
Ratho, A. (2020). Protecting the Future of Urban Workers in a Post-Pandemic automated
52
53
nt
54 World.
55
56 Rethinking Cities in a Post-COVID-19 World, 60.
ing
57
58
59
60
Jo
1
2
ur
3 Shayah, M. H., & Sun, Z. (2019). Employment in the Gulf Cooperation Council (GCC)
4
5
Countries– Current Issues and Future Trends. In 2nd International Conference on
na
6
7
8 Social Science, Public Health and Education (SSPHE 2018) (pp. 412-415). Atlantis
lo
9
10 Press.
11
12
fF
Tan, L. M., and Laswad, F. (2018), Professional skills required of accountants: what do job
13
14
15 advertisements tell us?, Accounting Education, Vol. 27 No. 4, pp. 403-432.
i na
16
17 https://doi.org/10.1080/09639284.2018.1490189
18
19 Varela, O. E. (2020), Teaching core soft skills into business curriculum: can we teach
nc
20
21
22
longitudinally?, Journal of Education for Business, Vol. 95 No. 3, pp. 180-192.
ial
23
24 https://doi.org/10.1080/08832323.2019.1627992
25
Re
26 Wang, Y., Xia, M., Guo, W. et al (2022). Academic performance under COVID-19: The role
27
28
of online learning readiness and emotional competence, Curr Psychol,
29
po
30
31 https://doi.org/10.1007/s12144-022-02699-7
32
rti
33 Watty, K., Jackling, B., and Wilson, R. M. S. (2012), “Personal transferable skills in
34
35 accounting education”, Routledge, Abingdon-on-Thames, Oxfordshire.
ng
36
37
38 World Economic Forum. (2016). New vision for education: Fostering social and emotional
39
an
40 learning through technology. Geneva: World Economic Forum.

41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3 Table I. Final List of Soft Skill Categories and Subcategories
4
5
Label Examples of related words and phrases
na
6
7
8 Personal
lo
9
10
11
12
fF
13 Flexibility Flexible, adaptability to change,
14
15
i na
multitask, take other tasks, multiple tasks
16
17
18
19
nc
20 Motivation, creativity, attention to detail,
21 Positive Attitude
22
ial
23
confidence, hard work
24
25
Re
26
27 Act Strategically Create strategies, think about strategies, and
28
29
po
30 act based on strategies

31
32
rti
33
34 Act Independently
Work without supervision, independent,
35
ng
36
37
minimal supervision, self-management,
38
39 initiative
an
40
41
42
dA
43 Focused on Outcomes Outcome, goal-oriented, focus on goals

44
45
46
47
cc
48 Willing to learn, commit to learn,

49
Commitment to Lifelong Learning
ou
50 continuously learn
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3 Interpersonal
4
5
Listen effectively Listen well, active listening, and attentive
na
6
7
8
lo
9
10 Present Views Presentation, present well, presentation
11
12
fF
13
skills, verbal skills, verbal
14
15
i na
16
17 Negotiation Negotiate, negotiate with clients, negotiation,
18
19
nc
negotiate with others
20
21
22
ial
23
24 Collaboration Collaborate, consult, teamwork, and team
25
Re
26
27 player
28
29 Fluency in English
po
30
31 Fluent in English, can speak English well,
32
rti
33
34 and English
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
Communication Communicate, communication skills,
na
6
7
8 communicate well, express, expression
lo
9
10
11
Organizational
12
fF
13 Time Management Time management, efficiency, keeping up
14
15 with deadlines
i na
16
17
Leadership Leader, leadership skills, lead
18
19
nc
20 Delegation Delegate, delegate tasks, delegating
21
22
ial
23 Organize Oversee, management, manage, provide

24
25 feedback, organize
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29 Distribution of soft skills by country [‘the’ should come before ‘GCC’ in all the above headings.]
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60
Jo
1
2
ur
3
4
5
na
6
7
8
lo
9
10
11
12
fF
13
14
15
i na
16
17
18
19
nc
20
21
22
ial
23
24
25
Re
26
27
28
29
po
30
31
32
rti
33
34
35
ng
36
37
38
39
an
40
41
42
dA
43
44
45
46
47
cc
48
49
ou
50
51
52
53
nt
54
55
56
ing
57
58
59
60

JFRA-09-2022-0330.R1_Proof_hi

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

JFRA-09-2022-0330.R1_Proof_hi

Uploaded by

Copyright:

Available Formats

Journal of Financial Reporting and Accounting

Soft Skills Needed by Accountants in the Post-Pandemic

Journal: Journal of Financial Reporting and Accounting

Manuscript Type: Research Paper

Accounting Skills, Soft Skills, Post- Pandemic Accounting, GCC Countries

23 minimal supervision, self-management,

26 Outcome, goal-oriented, focus on goals

43 negotiation, negotiate with others

54 communicate well, express, expression

54 and personal skills.

26 GCC countries as a result of the COVID-19 pandemic.

40 of soft skills for success in the profession.

26 leaders in GCC countries?

40 management, shareholders, and customers.

40 how many subcategories were found in it.

54 profession and the competitiveness of its members.

33 that are most in demand in the GCC countries.

23 Figure 1 – Prevalence of soft skills in GCC countries over 5 months.

33 (5.42%), negotiation (3.45%), and listening (0.74%).

26 performance and competitiveness of the accounting profession in GCC countries.

33 5. Delegation is also required, followed by the ability to collaborate, fluency in English,

26 advertisement analysis: skills review and implications for information systems

33 Bui, B. and Porter, B. (2010), The expectation-performance gap in accounting education: An

26 Cooperation Council Countries, International Monetary Fund.

40 International Federation of Accountants. (2020). Accountancy skills evolution: impact of

26 Advances in Accounting Education: Teaching and Curriculum Innovations (Advances

33 LinkedIn. (2021). GulfTalent, available at https://www.linkedin.com/company/gulftalent.

40 learning through technology. Geneva: World Economic Forum.

30 act based on strategies

43 Focused on Outcomes Outcome, goal-oriented, focus on goals

48 Willing to learn, commit to learn,

23 Organize Oversee, management, manage, provide

You might also like