Beyond their use in the application of accounting
principles, critical thinking and problem-solving skills are
needed to meet mounting technology-related demands. As
organizations seek to derive greater value from systems
that capture more and more data on financial and business
performance, accounting talent must exhibit ever-higher levels
of technological competency Critical thinking and problem-solving skills are not the only
soft skills sought by today’s CFO. As finance departments
collaborate more with operations to manage company
risk or raise capital for new business initiatives, for example negotiation and communication skills have become
increasingly essential attributes.
Whilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision‐making and suggest a more balanced research effort in evaluating the ethical development of individuals.
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