Educational Research and Reviews

  • Abbreviation: Educ. Res. Rev.
  • Language: English
  • ISSN: 1990-3839
  • DOI: 10.5897/ERR
  • Start Year: 2006
  • Published Articles: 1939

Article in Press

Skills requirements of the professional accountant in a changing work environment

Daniel Abina Dwaase, Evelyn Obese and Amoah Smith Eric Awotwe

  •  Received: 25 November 2020
  •  Accepted: 09 February 2021
The accounting profession plays an important role in every business organisation. Traditionally, the role of the accountant has often been limited to the provision of financial information. Over the years, this role of the accountant has been perceived as limited in scope. It has been argued that the role of accountants can also be managerial in character. This reflects the strategic importance of the profession in modern organizations. Most scholars acknowledge that the role of the accountants has changed. In this changing nature of things, accountants must acquire other skills to assert their relevance in the modern business organisation. The thrust of this study was to assess the skills required of accountants to be able to function effectively in their changing work role. Materials and Methods: The study employed a secondary research methodology involving the use of only secondary data. Specifically, the study reviewed prior studies on skills requirements of accountants based on a defined set of criteria. Google and Google scholar search engines were used to search for journal articles in the process. Results: Results of the study generally suggest that the accounting profession is changing from mere recording function to entail issues which are managerial in nature suggesting its strategic relevance. Findings also reveal that besides the accounting skills requirements of technical and functional skills, Accountants also need personal skills, intellectual and analytical skills, IT skills, communication skills, organizational and business management skills. Conclusion: The study concludes that the role of the accountant is changing in contemporary times. Besides the possession of technical accounting skills, accountants must also possess other soft skills to be able to assert their relevance in modern business organizations.

Keywords: Skills requirements, accountants, changing work environment