Help... Dual Competency

Accounting
Tutor: None Selected Time limit: 1 Day

Chapter 1 of your text states that accountants need a dual competency-technical proficiency and ethical sensibility. Explain in a couple of paragraphs what this means.

May 21st, 2015

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.

May 21st, 2015

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May 21st, 2015
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