Examining the Relationship Between Emotional Intelligence and Interpersonal Skills of Certified Public Accountants (CPAs)
出版項
2019
說明
1 online resource (133 pages)
文字
text
無媒介
computer
成冊
online resource
附註
Source: Dissertations Abstracts International, Volume: 81-05, Section: B
Advisor: Williams, Michael
Thesis (Ph.D.)--Capella University, 2019
Includes bibliographical references
Today's dynamic, interactive, and competitive business environment calls for significant changes in the skills, knowledge, and competencies required for accounting practitioners. Accounting is no longer categorized as a technical job that is limited to recording, reporting, disclosing, and interpreting of financial data, but instead, has extended beyond these aspects to reposition accountants' intellectual, emotional, and social capabilities. Although growing bodies of researchers continue to encourage the incorporation of emotional intelligence in accounting curriculum and career, there is limited recognition of the importance of these competencies to public accounting practice, specifically when interacting, communicating, and providing services to clients. This quantitative study revealed the relationship between emotional intelligence (EI) and interpersonal skills of Certified Public Accountants (CPAs) and the importance of these traits to the accounting career. It addresses the increasing need for nontechnical skills among CPAs and adds to the field of accounting by providing additional credence to emotional and social traits as key drivers of a successful accounting career. For better understanding of the relationship between emotional intelligence and interpersonal skills of public accountants, the Trait Emotional Intelligence Questionnaires (TEIQue) and Fundamental Interpersonal Relations Orientation-Behavior (FIRO-B) interpersonal skill instruments were used to assess the EI competencies and interpersonal skills of 140 CPAs at least 25 years of age who are members of the American Institute of Public Accountants (AICPA). Statistical Package for Social Sciences (SPSS) software was used to conduct correlational and regression analysis to determine if a relationship exists between emotional intelligence variables and interpersonal skills factors of these CPAs. Findings from the study revealed significant positive relationships between emotional intelligence constructs (sociability, emotionality, and self-control) and interpersonal skills variables (expressed control, wanted control, expressed inclusion, wanted inclusion, expressed affection, wanted affection, and overall total interpersonal skill). Sociability, emotionality, and self-control as the strongest predictors of interpersonal skills among CPAs indicate public accountants are emotional beings who enjoy interacting with clients and working in environments that promote close positive relationships. The outcome of the study revealed that changes in work environments, along with the dynamic of information technology, no longer limit the attributes of public accounting to financial record keeping and maintaining clients' accounts. Instead, CPAs' roles have extended over the past decades to involve the emotional and social wellbeing of their clients. Future research could consider a more diverse and global sample size as well as a combination of other soft skills such as counseling and mentorship to enhance clients' relationships
Electronic reproduction. Ann Arbor, Mich. : ProQuest, 2020
