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A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge

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  • Rebele, James E.
  • St. Pierre, E. Kent

Abstract

Position statements on accounting education have generally called for an increased emphasis on developing students’ so-called soft skills in the hope that accounting graduates will be more well-rounded and productive professionals. Many accounting education programs and individual faculty members have responded to these position statements with efforts to develop, for example, students’ communication skills, ability to think critically, and ethical awareness. Largely missing from the accounting education literature has been a discussion of whether soft skills can effectively be taught or developed at the undergraduate level and whether accounting faculty members are trained or equipped to assume this responsibility. In addition, given the constrained number of credit and contact hours, efforts to develop soft skills have largely been made at the expense of covering important technical material. This paper addresses these issues and further questions the balance between soft skill development and coverage of technical accounting knowledge. Although not a zero sum proposition, it is clear that as emphasis on soft skills development increases there has to be a decreased emphasis on technical issues given the class time constraints. It should be noted that we do not take the position that developing soft skills is not important or desirable. Instead, we focus on how accounting faculty members, given their expertise, can best use the limited time they have to educate our students and to prepare them for careers as accounting professionals.

Suggested Citation

  • Rebele, James E. & St. Pierre, E. Kent, 2019. "A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge," Journal of Accounting Education, Elsevier, vol. 48(C), pages 71-79.
    • Handle: RePEc:eee:joaced:v:48:y:2019:i:c:p:71-79
    DOI: 10.1016/j.jaccedu.2019.07.002
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    References listed on IDEAS

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    Cited by:

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    2. Elisabeth Sinnewe & Daifei (Troy) Yao & Laura De Zwaan, 2023. "Developing critical thinking: An examination of contemporary practices in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 403-425, March.
    3. Huber, Marsha M. & Leach-López, Maria A. & Lee, Eunsuh & Mafi, Shirine L., 2020. "Improving accounting student writing skills using writing circles," Journal of Accounting Education, Elsevier, vol. 53(C).
    4. Sargent, Matthew J. & Winton, Bradley G., 2023. "Cognitive ability and performance in accounting students: The importance of data analytics assignments," Journal of Accounting Education, Elsevier, vol. 65(C).
    5. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    6. Min Tao & Xiong Wang, 2023. "An Integrated MCDM Model for Sustainable Course Planning: An Empirical Case Study in Accounting Education," Sustainability, MDPI, vol. 15(6), pages 1-25, March.
    7. María Elena Escobar Ávila, 2020. "La enseñanza de la contabilidad: su metodología, epistemología y didáctica," Books, Universidad Externado de Colombia, Facultad de Contaduría Pública, number 10.
    8. Wolcott, Susan K. & Sargent, Matthew J., 2021. "Critical thinking in accounting education: Status and call to action," Journal of Accounting Education, Elsevier, vol. 56(C).
    9. Fogarty, Timothy J., 2019. "Surrender Dorothy?: A commentary on Rebele and St. Pierre (2019)," Journal of Accounting Education, Elsevier, vol. 49(C).
    10. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    11. Covaleski, Mark A. & Earley, Christine E. & Zehms, Karla M., 2021. "The lived reality of public accounting interns," Journal of Accounting Education, Elsevier, vol. 56(C).
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    14. Berry, Reanna & Routon, Wesley, 2020. "Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality," Journal of Accounting Education, Elsevier, vol. 53(C).

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