Meditari Accountancy Research

The incorporation of soft skills into accounting curricula: preparing accounting graduates for their
unpredictable futures
R. de Villiers
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 The incorporation of soft skills into accounting
curricula: preparing accounting graduates for
their unpredictable futures
R de Villiers
Faculty of Business and Law
AUT University, Auckland, New Zealand

Abstract
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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

1 Introduction spotlight. Business schools and faculties are

Albrecht and Sack (2000) identify the need
for soft skills among American accounting
graduates. Similar needs and shortcomings
have been identified among Australian and
British accounting students (Gammie,
Gammie & Cargill 2002; Howieson 2003)
as well as South African accounting
graduates (Barac 2009; Coetzee &
Oberholzer 2009; Stainbank 2009). Similar
concerns have been raised in several
disciplines such as engineering, IS, IT and
management studies. The role formal
tertiary education plays in the knowledge-
based economy to prepare graduates for
highly mobile careers in the ever-changing
global marketplace is constantly under the
under pressure to provide the orientation,
attitudes, attributes and competencies
accounting graduates and future business
managers need. In recent years, the
education of accountants has been in the
spotlight with many issues such as the
following being raised: course content and
curricula; the delivery or teaching
approach; faculty selection, and staff’s
knowledge and ability to offer real-world
guidance; a vocational versus an academic
focus; the employability and readiness of
graduates; students’ exposure to technology
and its applications in business; and most
importantly, the rigour and relevance of
curricula in today’s complex business

Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22 1

 Incorporation of soft skills into accounting curricula: preparing accounting graduates for the future
environment (Albrecht & Sack 2000;
Arquero- Montano, Anes, Hasall & Joyce
2005; Beard, Swieger & Surendran 2007;
Birell 2008; Clinebell & Clinebell 2008;
Cornuel 2007; Hall 1998; Navarro 2006;
O’Reilly & Michels 1994; Pfeffer & Fong
2002; Rubin & Dierdorff 2009). Many
publications also comment generally on
these issues in business education (AACSB
2002; Clinebell & Clinebell 2008; Fisher
2007; Friga, Bettis & Sullivan 2003;
Hawawini 2005; Pfeffer & Fong 2002). The
outcomes of these assessments range from
optimistic and positive to pessimistic and
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even insulting.
The gap between academic studies for
accounting students and professional
accountancy practices in the workplace is
the central theme of this article,
specifically, the apparent lack of focus on
the soft skills demanded by employers,
recruitment professionals and accreditation
bodies. The article also looks at the demand
for significance of and curricula changes
needed to deliver the knowledge, skills and
attributes (KSAs) that 21st-century business
managers expect from new accounting and
entry-level manager recruits.
In the light of the requirements of the
SAICA Competency Framework ( Botha
2001; Van der Schyf 2008), both academic
staff and practitioners should consider the
changing education environment and the
impact this may have on both syllabi setters
and faculty who have to meet the demands
in their classes on a day-to-day basis. The
article will therefore be of benefit to
teachers, curriculum designers and faculty
who are responsible for reviewing and
updating accounting curricula in business
schools. Three main aims are dealt with: (1)
to make a contribution to the already lively
dialogue about the need for soft skill
integration into business school curricula,
(2) to develop a model of domains and
constructs of the soft skills required of
business graduates, and (3) to recommend
2 Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
possible changes for comment and critique
as a first step towards further research into
curriculum changes.
The remainder of the article is structured
as a series of questions and responses
emanating from the literature, namely:
What are soft skills? Why are soft skills
important? Do business schools deliver on
the demand for soft skills in accounting
curricula? Is it realistic to expect business
schools to hone these skills? How does one
cultivate soft skills in accounting students?
The article ends with a few concluding
remarks.
2 What are soft skills?
It is not easy to define soft skills, since the
definition of the concept differs from
discipline to discipline, from context to
context and possibly also from nation to
nation. There are numerous definitions of
business and management skills in the
literature (Andrews & Higson 2008; Clark
1993; Rainsbury, Rainsbury, Hodges,
Burchell & Lay 2002; Shultz, 2008;
Wellington 2005; Weber, Finely, Crawford
& Rivera 2009). The definitions distinguish
between the hard technical skills of
performing the job and the soft behavioural
skills required in the workplace. Hard skills
refer to the skills in the technical category,
dealing with data and administrative skills.
Soft skills are defined as the “interpersonal,
human, people or behavioural skills needed
to apply technical skills and knowledge in
the workplace” (Weber et al. 2009:356).
Furthermore, Weber et al. (2009:359)
describe entry-level managers or recruits as
possessing soft skills when they
demonstrate “the ability … to communicate
with others and to understand others on an
emotional level”. Since hard/technical skills
may differ according to context and
functional role (e.g. for an auditor or events
manager, project management may be
regarded as a hard skill, whilst the same

skill may be deemed to be a soft skill for a
debtors or line manager), two domains of
competencies will first be defined and then
subdivided into five soft skill competency
categories. Both the domains and the
categories are not mutually exclusive and
are illustrative rather than comprehensive.
2.1 Competency domains
Based on a thorough literature review of
competency development (Boyatzis, Stubbs
& Taylor 2002; Dubois & Rothwell 2004;
Klemp 1980; McClelland 1973; Novak &
Beckman 2008) and in particular the work
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of Goleman, Boaytzis and McKee (2002)
and Boyatzis (2008), this study recognises
and defines the following two conceptual
domains of skills for business graduates and
professionals at all levels:
I Cognitive intelligence1 (dealing with
information, intelligence). Technical
skills: task-setting skills, decision
making, strategic thinking, planning,
problem solving, cognitive skills,
monitoring, disseminating, controlling,
analytical, coordination, resource
allocation skills and functional
expertise. Authors also classify these
skills as “technical skills”.
II Emotional intelligence competencies
(intra- and interpersonal abilities). Soft
skills: People, staffing, coordinating,
negotiating, diversity sensitivity, social
complexity, social judgement, inter-
action, networking, supervision, social
responsibility, ethics, moral values and
integrity, flexibility and adaptability,
corporate culture, influence, com-
munication, leadership and self-
management. These skills are part of the
1
Note: Intelligence as found in the acronyms
CIA, MI5 and Central Intelligence. Not iQ.
Dictionary meaning: a collection of
information, plans or activities, especially those
of armed foreign governments, business
competitors or criminals.
Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
De Villiers
domain of “soft skills” in most
literature.
2.2 Competency or skills categories
According to Noe (2006), the relevance of
any development intervention should be
determined by an assessment of the
requirements of the job. These requisite
“competencies” include knowledge, skills,
attributes, abilities (KSAs) and behaviours
that will enable the incumbent to perform
the job (Schippmann et al. 2000). Specific
occupations have specific unique
competencies that enable individuals to
perform in these occupations, accounting
professionals being no exception.
In a white paper produced by Arthur
Andersen (1989), the capabilities for
success in the accounting profession are
identified and divided into the following
five categories: communication skills;
intellectual skills; knowledge of public
accounting; organisational and business
knowledge; and interpersonal skills.
Gullivan, Truex and Kvasny (2003)
analysed the skill requirements mentioned
in online vacancy advertisements for
accounting and MIS professionals and
found that 26% of all skills mentioned
were soft skills. The six soft skills
most commonly mentioned are as
follows: communication, interpersonal
(leadership, organisation, self-motivation
and creativity). Several other studies report
on the changing skill set needs of
accounting professionals (Andrews &
Higson 2008; Beard et al. 2007; Stinson &
Asquith 1997; Trauth, Farwell & Lee 1993;
Weber et al. 2009). A review of the
literature (from as far back as the earliest
studies in 1952 to date) by Weber et al.
(2009) uncovered 107 soft skills. These are
the soft skills employers and HR managers
expect entry-level managers and graduate
students to possess. Other studies informing
the five competency categories for soft
skills in professionals, business and
3
 Incorporation of soft skills into accounting curricula: preparing accounting graduates for the future
accounting graduates at all levels are those
of Goleman (1998), Goleman et al. (2002)
and Weber et al. (2009). Based on the
broad literature review, the following five
main categories of soft skill constructs are
suggested:
I Communication skills: presentation
skills, negotiation skills, active listening
skills, questioning techniques,
persuasion, conflict resolution, under-
standing different perceptions, handling
objections, giving and receiving
feedback, rapport building, written
communication and report writing skills
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II Problem-solving and thinking skills:
creativity, analytical skills, framing
issues, asking questions, probing and
awareness of ambiguities and
complexities
III Leadership and team work skills:
drive, vision, negotiation, conflict
resolution, persuasion, interpretations of
social style and situational leadership,
service provision, project management,
compromise, judgement, sociability,
collaborative problem solving, per-
formance management, knowledge
and application of decision-making
strategies, evidence of approachability,
demonstrating a vision, team formation
and norm setting, holding others
accountable, group work, leadership
social skills including empathy,
motivation, leading change, a self-
deprecating sense of humour and the
drive to overcome diversity and failure
IV Ethical and moral values: cultural
awareness, a professional code of
conduct and values, cross-cultural
appreciation, diversity management,
work ethic, trustworthiness, integrity
and honesty
V Self-management: self-awareness and
knowledge, self-confidence, time
management, self-motivation, realistic
self-assessment and self-regulation,
4 Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
work-life balance, responsibility,
accountability, goal-setting, workplace
organisation, use of electronic tools,
personal values, flexibility and
adaptability, curiosity, openness to
change, CV writing and continuous
learning and upgrading of skills
Summary of this section
Many scholars have analysed the
“competency models” used by HR officers,
recruitment specialists and employers to
identify, train, develop, measure and
promote skills likely to lead to higher levels
of effectiveness, efficiency and
performance. Researchers confirm that soft
skills not only distinguish outstanding
leaders and mangers, but can also be
positively linked to strong performance at
all other levels of professionals.
3 Why are soft skills important?
3.1 Environmental changes
The nature of management and accounting
has changed dramatically in the last
decade, largely because of globalisation,
technological advancements and changes in
the economic landscape, that is, the
concentration of market power in large
pension and mutual funds (Albrecht & Sack
2000). The ever-increasing numbers of
people travelling and seeking employment
internationally (Andrews & Higson 2008),
the exponential growth in the number of
international business alliances and cross-
border recruitment of talent, inter alia, have
made the competitive landscape of
businesses global. This global marketplace,
with the complexity and ambiguity of a
high complement of multinational key role
players and stakeholders, requires a new set
of aptitudes (knowledge, skills, abilities
and attributes) to perform at the level
required of global managers (Caligiuri &
DiSanto 2001; Caliguiri 2006; Gupta &

Govindarajan 2002; Stroh & Caliguiri
1998a, 1998b). The scale of com-
petitiveness in the graduate recruitment
market is therefore burgeoning and will
probably continue to do so because of the
increased mobility of graduates who are
willing and able to go wherever the best
opportunities are (Andrews & Higson
2008).
In addition to these macroenvironmental
factors, ethical and legal issues (e.g. the
demise of large companies such as Enron
and WorldCom as a result of fraud; the lack
of social responsibility resulting in
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ecological disasters such as the Gulf of
Mexico oil spill; the proliferation of well-
published business scandals such as
awarding bonuses amidst government
bailouts; and the concurrent loss of jobs)
have led to questions being raised about the
way business schools prepare accounting
graduates for the real world.
In addition, today’s complex marketplace
compels managers and accounting
professionals (specifically auditors and
financial consultants) to work in adaptive
environments of multidisciplinary and
cross-functional teams. Teams are often
quickly formed and involve internal and
external role players of diverse cultural
backgrounds, levels of expertise and
perspectives of the project or expected
outcome. In these complex circumstances,
soft skills and a well-honed set of
professional traits and attributes, such as
tolerance of ambiguities, cultural
acceptance, self-confidence, creative
thinking skills and ability to give and
receive feedback, are critical to achieve
overall success. In these projects, managers
and accounting professionals are expected
to act either as team members or as team or
subteam leaders, or both. Unfortunately,
MBA graduates and highly technically
skilled accounting professionals have been
found to be lacking in these interpersonal
skills (Riley, Horman, & Messner 2008;
Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
De Villiers
Walesh 2004). To elaborate on the issue of
projects and team participation, a study by
Bancino and Zevalkink (2007) surveyed
250 business leaders to determine the
reasons for the failure of projects. In this
article, a failed project is defined as one that
was “never completed, or completed
significantly over budget or beyond
deadline” (Bancino & Zevalkink 2007:21).
They cite “lack of soft skills” as the main
reason why 40 to 70% of projects fail. They
(2007:21) also report that complementing
technical skills with nontechnical relational
skills, substantially “improve[s] project
success rates, sustainable competitive
advantage and increased profitability”.
3.2 Stakeholders’ calls for change
Not only does the economic environment
compel faculty to radically change
accounting curricula to ensure international
competiveness, but stakeholders also
demand a flexible adaptable workforce with
a wider range of ”professional skills”
(Andrews & Higson 2008; Fallows &
Stevens 2000; Nicholson & Moss 1990;
Watson, Apostolou, Hassell, & Webber
2003).
3.2.1 Employers/recruiters
Several studies consider the future skills
accounting students are likely to need
(Andrews & Higson 2008; Arquero-
Montano et al. 2001; Fallows & Stevens
2000; Gammie et al. 2002; Hassall, Joyce,
Arquero-Montano & Anes 2005; Kavanagh
& Drennan 2008; Nicholson & Moss 1990;
Williams & Owen 1997). A common theme
emerges and can be summarised as follows
in the words of Kavanagh and Drennan
(2008:280): “[A]ccounting educators
worldwide are being urged to alter
curriculum to produce accounting graduates
with a broader set of skills and attributes
encompassing more than purely technical
accounting expertise.” The following
requisite skill sets were identified in the
5
 Incorporation of soft skills into accounting curricula: preparing accounting graduates for the future
literature: communication, personal and
interpersonal skills, problem-solving and
organisational ability. In South Africa,
Coetzee and Oberholzer’s (2009:421)
empirically based study found that
“syllabus setters and educators should
review the practicality of the current tax
syllabi’s content for the education of
training of aspirant chartered accountants in
South Africa”. They (2009:439) also
conclude that the current education system
may not be delivering “competent chartered
accountants” and graduates who are unable
to transfer the newly acquired knowledge
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and skills to the workplace.
A British study found that the most
common requisite qualities are the ability to
learn, intelligence, ideas and imagination
and good communication skills (Williams
& Owen 1997). A study of employers’
demands in four different European
countries found notable similarities in what
employers see as the “core competencies
for graduate employability: … hard
business related knowledge and skills; soft
business-related skills and competencies
and the need for prior work-experience”
(Andrews & Higson 2008:420). An
Australian study highlighted the need for
effective communication and language
skills and blames the low level of
employability of international students
(trained in Australian universities) as
accountants on the applicants’ inability to
communicate effectively in English (Birrell
2008). This need for a complement of
communication skills in the curriculum was
confirmed and closely examined in a study
by Stinson and Asquith (1997:385):
“Excellent communication skills are an
essential part of being an accountant”.
A survey, undertaken by Ajilon Finance,
a leading specialty finance and accounting
staffing firm, and the Institute of
Management Accountants (IMA), polled
over 700 accountants and found that
development and leadership priorities
6 Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
change according to the performance of the
overall economy. According to the survey,
“one-third (33%) of accountants feel an
ability to inspire and motivate is the most
important quality of leadership in the 21st
century; followed by communications skills
(15%) and people management skills - i.e.
all soft skills - (13%). In contrast to these
results, accountants said that hard skills
such as global knowledge/expertise,
financial acumen and keen decision-making
were more rewarded leadership qualities at
their organizations” (SMARTPRO 2009).
In New Zealand, educators and
practitioners (Tan & Veal 2005) report that
graduate accountants need to have more
exposure to technology, syllabi should
place more emphasis on communication
skills and the general application of
knowledge and a higher level of conceptual
understanding should be nurtured in
accountancy graduates. The research
indicates that both respondent groups felt
that a large range of topics are covered, but
not to the extent the practitioners expect.
Educators and practitioners expect training
accountants to be excellent communicators,
problem solvers and critical thinkers.
3.2.2 Students
In a recent empirical study by Kavanagh
and Drennan (2008:283), graduate students
responded to the question, “What
professional skills do graduating accounting
student perceive as having the highest
priority for career success?” They were
asked to rank the following top skills in
order of importance: “continuous learning
(being up to date), decision making,
oral communication, analytical and
problem-solving skills, critical thinking,
self-motivation/self-direction, professional
attitude, teamwork, computer literacy and
written communication (Kavanagh &
Drennan 2008:288). When asked to list the
top three qualities they need to possess for
career success, communication, analytical

skills, leadership, teamwork and self-
direction and motivation were respectively
rated as the top skills. Unfortunately, later
in the same study, students also indicated
that the level of attention and emphasis
focused on these priority skills in
accounting degree programmes fall
substantially short of their expectations.
The largest gap between key expected skills
and delivered competencies was recorded
for accounting software skills, self-
promotion and self-motivation, negotiation,
leadership and customer service (Kavanagh
& Drennan 2008:291).
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In 2000, Gabric and McFadden (2000)
recorded students’ perception of marketable
skills and found that most students,
along with employers, ranked verbal
communication, problem solving and
listening skills as the top three ”general
skills necessary to obtain a position after
graduation”. They expect to have “personal
transferrable skills” such as communication
and time management that can be used in a
“wide variety of career-related situations”
as part of “a good education” (Gabric &
McFadden 2000:56).
Many researchers acknowledge the
changing character of accounting students
and the concurrent change in their
development needs (Howieson 2003a; Lee
& Bisman 2006; Watson et al. 2003).
Noticeable changes in students’ learning
preferences, their cognitive preferences and
study approaches and habits have been
studied and recorded. Students not only
expect more from lecturers, and have “very
different learning styles from those of
previous generations” (Lee & Bisman 2006:
6), but they also need more on account of
the acculturation needs international
students have before they can even attempt
to learn the subject matter (Dobbins 2005;
May, Windall, & Sylvestre 1995). This
means not only that the what, how, where
and when of the delivery need to change,
but also possibly the who.
Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
De Villiers
Reports from the USA (Albrecht & Sack
2000), the UK and Australia (Howieson
2003b) indicate that students are voting
with their feet, choosing other business
majors such as finance, strategy,
information technology and e-commerce
over accounting majors. They also report
that even accounting teachers/faculty
themselves tend to select different courses
to those they took as undergraduates, if the
content remains the same. According to
Howieson (2003b:90), “accounting is in
danger of becoming a second class citizen
relative to other business majors because
these alternative fields of study appear to
reflect changing business practices”.
3.2.3 Accreditation authorities and
academics
The literature reflects a high degree of
consensus among academics and employers
about the importance of nonaccounting
capabilities and soft skills to “enable
professional accountants to make successful
use of the knowledge gained through
education” (Albrecht & Sack 2000:55;
Braun 2004; Hassall et al. 2005:380).
A vital consideration for South African
accountancy schools is the recent adoption
of the new competency framework and the
requirements of South African Institute of
Chartered Accountants (SAICA). Van der
Schyf (2008:2) reports that the “status
currently enjoyed by Departments of
Accounting in the academic and business
community depends largely on whether
their academic programmes are accredited
by SAICA”. Articles published in the
Meditari Accountancy Research (Botha
2001; Van der Schyf 2008) highlight the
importance of compliance with the
obligations relating to IFAC’s International
Education Standards for Professional
Accountants. Both these authorities demand
syllabi that promote students’ “logical and
analytical thinking, [and] powers of
reasoning” (IFAC 2003:57) as well as
7
 Incorporation of soft skills into accounting curricula: preparing accounting graduates for the future
intellectual skills: “… the capacity for
inquiry, research, logical and analytical
thinking, powers of reasoning, and critical
analysis” (IFAC 2003:54).
May et al. (1995:27) surveyed 984
accounting faculty regarding their views on
the changes needed in accounting
education. Overall, there was wide
agreement that change is necessary and on
the issue of more emphasis in the
accounting curriculum on communication
skills, 90.7% agreed, 86% supported the
premise of a need for increased emphasis
on intellectual skills and 77.8% agreed that
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there should be more emphasis on
interpersonal skills and ethics (77.1%). In
this empirical study, 50.6% of the
responding faculty agreed that fundamental
changes to the methods of teaching
accounting are necessary (May et al.
1995:27); only 23.6% disagreed entirely. A
substantial respondent group, that is, 83%,
also indicated that “accounting faculty
should be trained in various teaching
methods” (May et al. 1995:27). Training
methodology is discussed further in section
6.1 in this article.
The Association to Advance Collegiate
Schools of Business (AACSB) reports a
mismatch between the objectives of
business schools and the needs of
employers to recruit from a pool of work-
ready graduates (AACSB 1996). Also,
according to the AACSB Accreditation
Standard 15, undergraduate programmes do
not need to include specific courses in the
following learning goals, but should
provide learning experiences to deliver on
the following learning outcomes: (1)
communication abilities, (2) analytical
skills, (3) cultural sensitivity and diversity
understanding, (4) use of information
technology, (5) reflective thinking and
reasoning skills, and (6) ethical
understanding.
A review of the positions adopted by
some of the institutions involved in
8 Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
establishing teaching standards and offering
guidance on expected learning outcomes
and curricula for accounting (e.g. AAA,
AICPA, IFAC and AACSB) is consistent
with the demand for increased emphasis on
soft skills (Albrecht & Sack 2000; Arthur
Andersen & Co. 1989; Beard et al. 2007;
Cherney 1989).
3.2.4 Opposing views
Although a rigorous attempt was made to
cover literature from as wide a range of
sources and nations as possible, it could be
argued that most studies referred to were
conducted in the USA, UK and Australia
and there might be substantial differences
in the key attributes required by different
nations. More research is required to
determine how South African stakeholders’
views may differ.
Some authors raise concerns about the
diverse needs of small and medium-sized
firms versus those of large public firms.
Burton and Sack (1990) contend that the
proposed curricula changes focus largely on
the needs of international public accounting
firms and might be less critical for small
and medium-sized firms. Subsequent
studies raised concerns about the different
educational needs of auditors (who have a
major influence on educators and suggested
programme changes) and other accounting
professionals, and suggest that possible
biases and hidden interests may have
affected the outcomes of the studies (Poe &
Bushong 1991).
In the empirical research by May et al.
(1995), cited in the previous sections, not
all respondents agreed that curricula
changes are necessary. Although 65% of
the respondents agreed that fundamental
changes are required in the accounting
curricula, and 50% agreed that teaching
methods need to change, a significant
percentage (24.1%) rejected the premise of
change and 23.6% disagreed with the need
for change (May et al. 1995:27).

Some scholars caution that employers
will increasingly demand more from
universities if their demands go unchecked
and unchallenged. Employers are aware of
the cost of developing and training all staff
and they are therefore expected to attempt
to transplant their own employment and
training agencies’ responsibilities to
universities. Requirements for work-ready
graduates will always be transient and
dynamic because of the nature of business
and the escalating pace of change (Stewart
& Knowles 2001). It is critical for faculty to
consider which skills should be delivered
by universities and which skills should be
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developed in-house by employers or
providers other than the formal education
sector.
This section in focus
To summarise: Faculty need to respond to
environmental changes and the demands of
their key stakeholders by amending the
curricula to cover both the discipline-
specific technical skills and a broader set of
soft skills in order to prepare future
accountants for a career in accounting. All
stakeholders expect solid accounting skills
and strong analytical skills, supported by a
set of soft interpersonal professional skills
to enhance their employability and
effectiveness in the real workplace. In the
increasingly technological economy, it
simply is not enough to deliver
academically strong graduates. The above
review of the literature leads to the
consistent conclusion that increased
emphasis on soft skills is imperative for
almost all stakeholders.
4 Do business schools deliver on
the demand for soft skills in
accounting curricula?
The answer to this question will obviously
differ from institution to institution, as
well as from the perspectives of the
different stakeholders and possibly also
Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
De Villiers
from industry to industry. A study by
Kavanagh and Drennan (2008), which
surveyed 322 graduating students in three
universities in Australia, could be
representative of the generalised answer,
but this is mere speculation, and further
research would obviously be required.
However, their results indicate that
graduate students across the board “felt that
there was not enough emphasis placed on
the skills they perceived as being necessary
to their career in the programmes that were
delivered” (Kavanagh & Drennan 2008:
291). Written communication was regarded
as the only skill for which the emphasis in
students’ studies came close to matching
their demands. Key skills not covered
to the expected levels are self-
motivation, professional attitude, oral
communication, decision making and
continuous learning. The greatest gap
between expectation and delivery was
recorded for “accounting software skills,
self-promotion/ motivation, negotiation,
leadership and customer service”
(Kavanagh & Drennan 2008:291).
A question in the same study (Kavanagh
& Drennan 2008:293) established the
professional skills employers expect
accounting graduates to possess at entry
level. They ranked analytical/problem-
solving skills as the highest, with “real-life
experience or business awareness” second
and basic accounting skills third. The
following soft skills made up the rest of the
top ten ranked skills: “Ethics; oral
communication; written communication;
interdisciplinary knowledge; teamwork
and cooperation; interpersonal/facilitation
skills and continuous learning” (Kavanagh
& Drennan 2008:293). Unfortunately
employers also felt that graduates do not
even display basic accounting skills and
“rarely had much business awareness”
(Kavanagh & Drennan 2008:294). Sadly,
this seems to indicate that key stakeholders
concur that accounting programmes deliver
9
 Incorporation of soft skills into accounting curricula: preparing accounting graduates for the future
to some level on the basics but deliver
poorly on the highly valued competency of
the soft skills required by modern business
professionals.
In the UK, the Financial Times (1995)
reported that the Association of Graduate
Recruiters had noted that some vacancies
for graduates remained unfilled because
students did not possess the necessary skills
in communication and teamwork. There is
no evidence to suggest that this shortfall has
been addressed, but empirical research
needs to be conducted to determine whether
the status has been altered since the report.
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More current and in-depth empirical
research is obviously required to determine
whether South African graduates share
these perceptions.
5 Is it realistic to expect business
schools to deliver these skills?
Is it realistic to assume that within a three-
to four-year period a business school can
provide students with the full range of skills
required by employers? Some scholars feel
that it is unrealistic to expect graduates to
possess all the requisite generic business
skills demanded by employers (Bancino &
Zevalkink 2007). Kavanagh and Drennan
(2008:296) suggest that “employers must
understand that many higher order skills
can only be developed with guidance ‘on
the job’”. By contrast, Elliot and Jacobson
(2002:79) , members of the Office of the
Chairman of KPMG in New York,
highlight the role academics play in the
evolution of accounting and the accounting
graduate. They argue that it is the role of
both the academic faculty and the
accounting professionals to adapt
accountancy’s body of knowledge to the
modern information economy, “or
accounting’s place in it will decline” (Elliot
& Jacobson 2002:79). A short paragraph
succinctly captures their sentiments and
views on the academic’s role: “[Academics]
10 Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
cannot rely solely on the notion that
practitioners are customers for accounting
departments. Customers typically focus on
current needs; the body of knowledge for
the new information professional must be
based on projections into the future as well
as analysis of the present pioneering as well
as rooting in the accounting tradition”
(Elliot & Jacobson 2002:79). In the same
report, they (2002:79) add that “the task of
defining the body of knowledge must begin
now”.
Given the expectations of the
profession’s key consumers and
stakeholders, greater emphasis should be
placed on the soft skills and key attributes
required of graduates if they are to be
selected by employers and prosper as
professionals in today’s complex
competitive global business environment.
Irrespective of limited core hours and
overfull curricula and despite the authorities
continued reduction of available resources,
it is the academic’s duty to prepare business
graduates for the challenges they will have
to face in the near and far future, locally
and globally. In the words of Albrecht and
Sack (2000:55): “Content knowledge
becomes dated and is often not transferrable
across different types of jobs. On the other
hand critical skills rarely become obsolete
and are usually transferrable across
assignments and careers.”
6 How does one go about
delivering soft skills to
accounting students?
Despite already full degree programmes
and numerous other internal challenges,
faculty will need to find innovative ways to
deliver on the demands of stakeholders if
they wish to remain relevant and
competitive and the providers of choice.
As indicated previously, stakeholders
increasingly require accounting curricula to
include soft skills such as solving problems,

managing time, working in groups,
effective oral and written communication
and various other soft skills to ensure the
employability of graduates, immediate
contributions and the long-term success of
employees (Ainsworth 2001; Arquero-
Montano et al. 2001).
Several studies report on the need to
incorporate soft skills into the curriculum,
but few are explicit about how to achieve
the integration and real implementation. To
find practicable implementable ideas one
should look at other disciplines and
subdivide research into areas focusing on
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specific soft skills or behavioural
competencies. The recommendations below
are linked to these studies from the
disciplines of education (andragogy – the
art and science of teaching adults),
psychology and other technical disciplines
such as engineering, MIS and IT.
6.1 Recommendations
The following are recommendations to help
implement soft skills incrementally in
accounting programmes and only in relation
to andragogy and content. They are based
on the researcher’s experiences as a
provider of executive soft skill training in
private in-house management development
forums, accounting practices, financial
institutions, law firms and IT providers, on
the literature indicated above and on the
researcher’s discussions with colleagues
and executives.
The researcher recognises that credit
hour limitations and other finite key
resources challenge how much can actually
be done to deliver the ideal future
accounting curriculum and how to deliver
it. Many other barriers to change affect how
well and to what extent any suggested
changes will be implemented and might
even explain why little change is evident in
modern business curricula/programmes,
despite the overwhelming evidence that
Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
De Villiers
change is needed. Knowledge of and insight
into these hindrances will help not only to
anticipate and overcome them, but also
design programmes that can survive and
prosper.
6.1.1 Barriers to change and reform
Failure to recognise the numerous barriers
to change would be short-sighted. However,
owing to the limited scope of this study,
these barriers could only be briefly covered,
primarily to warn readers that these barriers
are serious threats to the suggested changes
and are likely to cause distractions and
inertia that could result in the failure of
some of the suggested changes (which has
happened in the past). In the words of
Pfeffer and Fong (2002:10), “the likelihood
of profound change or reform in
contemporary management education …
seems limited”, unless these seemingly
insurmountable barriers can be overcome.
With specific reference to accounting
papers, Matthews (2001) noted that many
previously unsuccessful attempts to change
accounting education have been reported.
The main barriers to change and of concern
to this study are as follows:
□ Limited financial, human and physical
resources. As previously discussed, not
all faculty members agree on the need
for change, or the scope and direction of
suggested changes. With core hours
already limited and the traditional focus
on technical skills, coupled with natural
human inertia, curriculum changes will
probably be met with resistance. The
development of new curricula will not
only be resource intensive, but core
hours offered by disciplines are well
guarded and will not easily be traded.
Buy-in and commitment by discipline
chairs will be paramount to changes
being implemented in future. The
integration between business and
academics is not well enough
established to overcome the resistance
11
 Incorporation of soft skills into accounting curricula: preparing accounting graduates for the future
of existing discipline power mongers.
To overcome this barrier, lobbying and
other persuasion techniques will have to
be employed, even during the
investigative and proposal stages. It is
vital for all stakeholders who are
affected by the process to be allowed to
participate in all phases, from inception
and planning to implementation and
control.
□ Rewards and remuneration. This is one
possible way to achieve the required
paradigm shift. Rewards in the
academic environment, such as
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promotion, are mainly intended to
recognise research output. Incentive
schemes will have to include rewards
for staying in touch with business reality
(AACSB 1996) and working on
curriculum re-engineering and redesign.
An aging, change-resistant faculty limits
the number of actors with both the
power and the will to change the status
quo (Walker & Black 2000). Active and
demonstrated support will need to be
provided in the form of financial and
human resources to plan, implement and
maintain the suggested changes. Ninety
percent of accounting faculty surveyed
in 1999 in the USA (May et al.
1995:28) indicated that the existing
reward structure “does not reward
teaching and curriculum development as
favourably as other faculty pursuits”. In
addition, 91.8% agreed that accounting
programmes “should treat the
development of innovative programs
and materials by faculty as an important
scholarly activity” (May et al. 1995:28).
Unless the reward structure is
substantially altered, faculty will not
only resist investing time into these
changes, but may also go out of their
way to sabotage others’ attempts.
□ Human inertia and resistance. “In too
many respects accounting education is
being delivered the same way today as it
12 Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
was 20 or 30 years ago” (Albrecht &
Sack 2000:2). Most of the contemporary
accounting programmes are mainly
taught as a series of independent
modules, lectures, workshops and
tutorials, divorced from other
disciplines, and thus divorced from the
real workplace. In a discipline whose
members are highly attuned to the cost
impact of change, there seem to be few
incentives to move away from the
existing, cost-efficient, industrialised
profitable programmes to less profitable
programmes. Business schools and
academic staff also have a vested
interest in maintaining the status quo.
Smaller class sizes are required for more
customised programmes in order to
align corporate needs with academic
rigour and focus. Although larger
classes are often required because of
reduced funding and other factors, these
larger groups will clearly preclude
tuition based mainly on group work,
field work and clinical experiments, oral
presentations and other practitioner-
oriented pedagogy. Soft skills are
imparted in small group format, but the
cost of delivering tuition in this manner
could be prohibitive. In addition to the
natural inertia and the reported financial
barriers to change, Howieson (2003:99)
records issues of “pessimism and
paralysis” as a result of faculty already
experiencing heavy teaching loads and
finding the university administration
and government policies restrictive and
unsympathetic to their efforts to
implement the required changes.
□ Quick-fixes. Faculty therefore often
prefer quick-fix programmes or stand-
alone modules to achieve the demanded
focus on soft skills development, with
less than ideal results. Since habits and
behavioural change happens over long
periods of time, especially for adults,
these expensive programmes often fail,

leading to more resistance. A word of
caution here for the reader and curricula
engineers is that individual, once-off
soft skills development interventions or
courses are not enough to develop and
assess behavioural changes. Such
interventions require multidisciplinary
teams to create complex real-life
scenarios and simulations and course
material needs to integrate a number of
papers in order to achieve real and
impactful results.
□ Technology-methodology combined.
Current and future generations of
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business students are constantly exposed
to visual stimulations, via the internet
(e.g. YouTube videos, Google
secondary research, online games,
Facebook, personal blogs and open-
access bulletin boards). Learners are
accustomed to instant access to infinite
volumes of information whilst also
being entertained (Wilson 2005) – in
other words, education, research and
entertainment rolled into one bite-size
chunk. These experiences with
technology might push students towards
virtual learning opportunities offered by
private providers. In addition,
“[students] expect state of the art
technology at home, in the classroom
and on campus” (Dobbins 2005:8).
Teaching faculty will need to reassess
their instructional techniques to cater for
these highly visual, over-stimulated
learners. In order to deliver the requisite
set of soft skills, academics will have to
be retrained or providers from other
faculties, disciplines or even external
providers will need to be brought into
the accounting programmes. Both these
alternatives are likely to be met with
resistance (Riley et al. 2008).
□ Cost of technological advancements. A
further serious consideration for most
universities is the cost, maintenance and
ever-growing demand for updates and
Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
De Villiers
upgraded technology and technological
skills, especially the skills of the
facilitators/faculty.
□ Faculty’s own soft skills. Returning to
the issues of faculty skills, most
accounting faculty are experts in their
discipline and the body of knowledge
(BOK) of the technical skills they
normally teach. A whole new set of soft
skills will be required to deliver a
comprehensive soft skills development
programme as an integral part of the
accounting curriculum. One possible
solution could be to either reskill or
upskill existing faculty or outsource the
facilitation of these development
interventions to faculty from other
discipline areas or even external
suppliers. Again, both these solutions
are likely to be met with resistance
(May et al. 1995; Riley et al. 2008).
□ Competitors. Regarding the issue of
expert providers, it is notable that there
is a growing number of in-house
management development programmes
and other competitors of business
schools which offer faster, more
practical and more economical
development forums for graduate and
experienced business professionals
(Gaddis 2000). If business schools do
not react quickly enough, these
competitors may cause a shift in the
preferred providers while the
universities’ tardy response to
marketplace demands may lead to
business schools losing the competitive
battle.
There are obviously no guarantees that
suggested curricula changes will be
accepted, even if these barriers are
overcome. However, re-engineered
programmes, like all projects, are more
likely to succeed if there is (1) buy-in of
all stakeholders upfront, (2) the benefits
are clear to all concerned, and (3) there
13
 Incorporation of soft skills into accounting curricula: preparing accounting graduates for the future
is visible and ongoing support on the
part of senior management.
6.1.2 Recommendations regarding
andragogy, instructional
approach and content
Based upon the research, opinions and
evidence provided in this study, the
following recommendations are made for
reflection and the possible initiation of
dialogue with parties regarding the
accounting programmes and colleagues re-
engineering business school curricula.
Although suggestions should consider the
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mission, unique proposition and strategy of
each institution, the aim here is merely to
provide food for thought about teaching
methods, curriculum content and faculty
development. This article concludes with a
final paragraph on e-learning and online
teaching aids and support. Owing to the
limited scope of this study, the suggestions
will be confined to a brief overview and
suggestions on further literature for
interested parties.
Recommendation 1: Strategy
It is clear from the studies of the
development of sound professional soft
skills that a soft skill orientation should be
built into all programmes and at all levels
of undergraduate accounting programmes,
instead of attempting to provide soft skills
training in the form of a stand-alone skills
development module or even paper. To this
end, a strategic map of the desired
outcomes expected at each undergraduate
level would be necessary (Gammie et al.
2002). An integrated approach, developing
soft skills whilst also imparting more
technical knowledge, is possible and even
desirable. This implies a shift in andragogy
(adult learning strategies), rather than a
mere content change or a few additional
modules. Outcomes for soft skills learning
should be predetermined according to the
course, and a concerted effort should be
made to cover all of the outcomes over the
14 Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
full programme, but not necessarily in each
separate paper. Appropriate teaching
methods need to be considered which will
enhance the cultivation of both technical
and soft skills simultaneously and
continuously. The teaching and assessment
methods should be considered against the
map of outcomes, the readiness level of the
students and the subject matter to be
covered.
Recommendation 2: Using team
experiences to improve soft skills learning
and performance
In order to prepare students to work in the
collaborative environment of contemporary
business, academics will have to find
innovative ways to provide students with
positive team work experiences, despite
the huge class sizes. Educationists
acknowledge the challenges involved in
group work, but also report on the success
they achieve with diverse groups (Gammie
et al. 2002; Keddie & Trotter 1998;
Stainbank 2009). The following two critical
factors are necessary for team work to
succeed: (1) students and teachers alike
need pre-implementation training, and (2)
not all content lends itself to team or group
work. The teacher, teaching format and
structure and assessment need to be
preselected with care to ensure
transformational education and the
achievement of the preset learning
outcomes. Given the large group sizes,
subgroups need to be created and care taken
to ensure the participation of all students.
This is obviously a specialised skill and
interested readers may find useful guidance
in the work of Gammie (2002) and Gibbs
(Gibbs 1992a, 1992b; Gibbs & Jenkins
1992).
Recommendation 3: Interdisciplinary
multiteams
Students are ill prepared for the
interdisciplinary nature of real business
decisions and the complexity students

experience in the working world. There is
much comment on the lack of integration
and the compartmentalisation of courses in
the literature (Cherney 1989; Navarro 2008;
Nelson 1990; Pharr 2000; Walker & Black
2000). Multidisciplinary teams need to
design integrated core papers for
accounting courses. These teams should
comprise the following: (1) key members of
functional areas in the business school, (2)
alumni who have experienced the
application and implementation relevance
and usefulness of the skills, and (3)
practising business executives who have
intimate knowledge of the KSA required.
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This approach should result in curricula
providing students with a better
understanding of how organisations
function and result in the honing of broad
problem-solving skills.
Recommendation 4: Using assessments to
improve soft skills
Academics normally regard assessments as
being separate from or the end result of the
learning process. Assessments could and
should be used as learning tools. Oral
presentations, group presentations, role
play, panel discussions and other peer
assessments such as 360º feedback, will not
only allow students’ cognitive performance
to be measured, but will also
simultaneously afford students a multitude
of opportunities to employ higher-level
thinking skills. The benefits and drawbacks
of six peer review techniques (i.e. reflective
memos; classroom observation; student
interviews, teaching portfolios; teaching
cases; and assessment of peer learning) are
discussed in Gaffney and Krishnan (2000).
Recommendation 5: Cooperative learning,
internships and significant placement
An extensive body of literature (Coll &
Eames 2006; Murphy & Calway 2008;
Weisz & Smith 2005; Young 1997)
confirms that cooperative education (where
classroom study is integrated with periods
Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
De Villiers
of employment in business), internship and
significant periods of placement, are used
worldwide, with huge benefits for learners.
These industry placements afford students
the opportunity to apply classroom learning
to real situations and problems and develop
soft skills and professional practice in a
real-world environment. Students are
exposed to the ambiguity and complexity of
real-life issues and given insight into the
relevance of the technical content covered
during their classroom periods. It is
therefore not surprising that many scholars
report that cooperative education promotes
the achievement of academic learning
outcomes (Clark & Baker 2009; Slavin
1990; Stainbank 2009). Personal experience
and the reports by scholars confirm that
organising, implementing, monitoring and
assessing these types of programmes are
time-consuming since they demand more
personalised attention and support for
students by both workplace supervisors and
academic supervisors. Action learning and
the reflective processes required to ensure
the success of such programmes demand
intensive input by academics and should be
regarded, managed and rewarded as such.
Recommendation 6: Real-life application:
role play, simulations and case studies
The use of guest speakers is an instructional
approach aimed at bringing real-life and
business experience into the classroom,
which faculty employ widely and with great
success (Metrejean, Pittman, & Zarzeski,
2002). Many benefits are reported, but two
crucial advantages, given the stakeholders’
demands, are the delivery of more real-
world experiences and learning for students
and closer links between business and
academia. Hence it is proposed that
business schools should employ a larger
proportion of academic staff with real
business experience in the various functions
when they prepare graduates for real
business experiences (Clinebell & Clinebell
2008; David & David 2010; Mintzberg
15
 Incorporation of soft skills into accounting curricula: preparing accounting graduates for the future
2004; Pfeffer & Fong 2002). Greater
numbers of full-time staff with expertise in
management and accounting practices, who
can apply the theories, models and concepts
and enrich the classroom experience with
real-life experiences, should be allowed to
influence the curricula, policies, norms and
mission of business schools programmes. It
is imperative that the “executive”
professors’ maintain close ties to the
corporate to ensure the currency and
relevance of their knowledge and to provide
them with opportunities to facilitate
internships for students.
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Recommendation 7: Intercultural
collaboration – exchange programmes and
online collaboration
Industry and universities in Australia are
reporting high numbers of migrant
accountants and international accounting
students respectively (Birrell & Healy
2008) and anecdotal evidence seems to
indicate that this phenomenon is evident in
numerous other countries and in many
highly regarded universities. This means
higher levels of diversity in classrooms and
in the office. In order to better prepare
students for their work in and with diverse
teams and multinational companies, it is
suggested that online collaborations
between students, other culture peers and
industry (if possible) and between
students, faculty and industry should be
encouraged. Faculty could to go about this
in two ways: (1) mid-course exchange
programmes and/or (2) online multinational
collaboration, as implemented and reported
on by Lightner and Houston (2001).
Consideration needs to be given to student
preparedness and therefore the correct level
of course at which to aim these
interventions.
Recommendation 8: Using online support
and methodologies – becoming IT wise
A special focus on online teaching is
required, since technological advancements
16 Meditari Accountancy Research Vol. 18 No. 2 2010 : 1-22
have been previously mentioned as one
of the key drivers of change. Most readers
will agree that web and internet support
for learning and teaching have
become commonplace and even a mainstay,
with the widespread use of interactive
courseware; computer-based instruction
(CBI); computer-aided learning (CAL);
virtual classrooms; interfaculty and
interstudent email correspondence; blogs
and other online collaborations such
as discussion boards and web-based
file exchanges; online student-generated
research projects; computerised examina-
tions; and other assessment procedures.
Some stakeholders are extremely positive
about the results achieved through
technology and applications, while others
are less than complimentary (Borthick &
Jones 2000; Bryant & Hunton 2000; Lane
& Porch 2002; Mahoney & Welch 2002).
Authors have reported on successes
as well as less positive results, but a
common thread throughout the literature
about online skills development demands
“fundamentally different approaches from
that of technical hard skills”. Morgan and
Adams (2009:129) “have discovered that
developing management soft skills (e.g.
critical thinking) online requires a
fundamentally different approach from that
of technical hard skills (e.g. bookkeeping)”.
The contention here is that future teaching
methodologies and activities should tap into
and reflect the way “new millennium”
students learn. Academics should
increasingly utilise the tools students
already employ (Beard et al. 2007).
Students are already highly adept at social
networking via tools such as Second Life,
Facebook and their mobile phones. Faculty
should explore ways to use these
tools to enhance written communication,
networking and other interpersonal
soft skills. Blogs and Wikis could be
used to connect students directly to the
learning process and virtual meetings could
 De Villiers

be promoted in an effort to enhance top advisors to business, need to have both

group work.
7 Concluding remarks
Given the rapid growth in the body of
knowledge and the concurrent changes in
business and business regulation, it is not
enough for business schools to be the
guardians and source of rules – merely
producing skilled technicians with a
thorough knowledge of the rules and
procedures of financial report, tax and
auditing. Even if technical proficiency may
have been enough for employers in the past,
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technical skills and soft skills, for the sake
of effectiveness, efficiency and continued
growth and performance. Students need to
develop not only sound interpersonal skills,
but, more importantly, the skills to manage
themselves and their careers, and they need
to be prepared for a lifetime career of which
lifelong learning is a part. It is thus
fortunate that soft skills can be taught and
learned. Although this is no easy task,
especially given the tough challenges
business schools already face and the fact
that solutions are not apparent or

straightforward, curricula changes will not

it is not so today, and will definitely not be only ensure the survival and prosperity of
in tomorrow’s complex marketplace. Future business schools, but the ROI might just
business professionals, especially the so- make the whole process worth the effort.
called ”gold collar workers”, that is, elite

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