Professors and Practitioners' Perceptions of the Need for Accountants to Possess Emotional Intelligence

The expected competencies of accountants have expanded over the years. No longer can accountants be simply technically proficient. They are now expected to possess interpersonal and intrapersonal skills which are major components of Emotional Intelligence (EI). Accounting professors and practitioners were surveyed to determine their perception of the need for accountants to possess EI skills. This research found that academicians did not consider EI skills to be as important as technical skills and do not incorporate training in EI skills into their courses. In contrast, this research found that practitioners considered EI skills to be more important than academicians. There were significant differences between the two groups in the mean rating of skills and statements related to EI indicating a gap between what is the perceived importance of these skills in practice versus the perceived importance of these skills in academia. The findings of this research suggests that accounting professors should give more thought to including EI skill development exercises in their courses.