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Emotional Intelligence in Undergraduate Accounting Students: Preliminary Assessment

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  • Darlene Bay
  • Kim McKeage

Abstract

There is a growing recognition among researchers and practitioners that the workplace is not the strictly cognitively-managed environment it was once assumed to be. Emotions play a large role in organizational life, and emotional intelligence (the ability to recognize, use and manage emotions) has become a skill that may allow accountants to perform better in a variety of areas such as leadership, client relations, and perhaps even decision-making. In addition, it is a skill that employers seem to value and that may be important to personal development as well. Thus, accounting education must attempt to inculcate emotional intelligence in its graduates in addition to technical knowledge. This paper investigates the level of emotional intelligence of accounting students using the MSCEIT, an instrument that measures ability rather than acquired competencies. The results show that the level of emotional intelligence of the students in the sample could be a concern. There is no evidence that one term of traditional accounting education can be expected to provide an opportunity for improvement. Thus, attempts to increase the emotional intelligence of the students may require targeted educational interventions.

Suggested Citation

  • Darlene Bay & Kim McKeage, 2006. "Emotional Intelligence in Undergraduate Accounting Students: Preliminary Assessment," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 439-454.
    • Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:439-454
    DOI: 10.1080/09639280601011131
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    References listed on IDEAS

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    1. Yew Ming Chia, 2005. "Job offers of multi-national accounting firms: the effects of emotional intelligence, extra-curricular activities, and academic performance," Accounting Education, Taylor & Francis Journals, vol. 14(1), pages 75-93.
    2. John F. Tomer, 2003. "Personal Capital and Emotional Intelligence: An Increasingly Important Intangible Source of Economic Growth," Eastern Economic Journal, Eastern Economic Association, vol. 29(3), pages 453-470, Summer.
    3. Alon, Ilan & Higgins, James M., 2005. "Global leadership success through emotional and cultural intelligences," Business Horizons, Elsevier, vol. 48(6), pages 501-512.
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    Cited by:

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    2. Fabrizio Gerli & Sara Bonesso & Claudio Pizzi & Mariachiara Barzotto, 2013. "Graduates' emotional competency: aligning academic programs, firms' requirements and students' profiles," Working Papers 13, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    3. Paisey, Catriona & Paisey, Nicholas J., 2010. "Developing skills via work placements in accounting: Student and employer views," Accounting forum, Elsevier, vol. 34(2), pages 89-108.
    4. Edmund J. Boyle & Henry R. Schwarzbach & Elizabeth A. Cooper, 2016. "The importance of emotional intelligence traits for auditors," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 12(2), pages 151-166.
    5. Tharapos, Meredith & O'Connell, Brendan T. & Dellaportas, Steven & Basioudis, Ilias, 2019. "Are accounting academics culturally intelligent?: An empirical investigation," The British Accounting Review, Elsevier, vol. 51(2), pages 111-129.
    6. Monique Micallef & Cheryl Mifsud & Lauren Ellul & Peter J. Baldacchino & Simon Grima, 2023. "The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 117-145.
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    9. Nabil Ibrahim & John Angelidis, 2009. "The Relative Importance of Ethics as a Selection Criterion for Entry-Level Public Accountants: Does Gender Make a Difference?," Journal of Business Ethics, Springer, vol. 85(1), pages 49-58, February.

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