ABSTRACT
Since the mid-1980s, the members of the accounting profession have called for academics to emphasize the importance of nontechnical skills in the education of accountants. In this study, we surveyed 375 business students and 50 business professionals. The respondents were surveyed to determine their perceptions of the importance of knowledge, skills, and abilities (KSAs) necessary for success in the accounting profession. The overall results of the study suggest that the business professionals perceive the value of nontechnical skills higher than the students’ perception. However, the analysis by discipline shows that the accounting students’ perceptions of nontechnical skills and technical skills are not significantly different from the accounting professionals’ perceptions. The statistical analysis of the responses indicated some differences across business disciplines and gender. The results of the study suggest that non-accounting students and male students may benefit from increased academic attention to nontechnical skills. The results may be helpful to academics as they design courses and class activities to emphasize the importance of nontechnical skills to success in accounting and to help students acquire these essential skills.
Keywords
Student Perceptions of Accounting, Business Professional Perceptions of Accounting, KSAs for Accounting, Technical Skills for Accounting, Nontechnical Skills for Accounting