Soft skills and knowledge required for a professional accountant: Evidence from Jordan

Abstract Due to the rapidly changing economic environment, increasing competition, and the pervasive influence of new technologies in businesses, the accounting profession is encountering challenges in adapting to these changes. Accountants worldwide face new market demands, leading to numerous organizations and individuals in many countries advocating for modifications in accounting curricula to equip students with the necessary skills and knowledge. This quantitative study aims to assess the soft skills possessed by Jordanian accounting graduates and evaluate their adequacy in meeting employer expectations, as employers play a crucial role in enhancing employability. It also investigates the extent to which accounting graduates perceive their university programs to have promoted soft skills and knowledge. A total of 101 students, 75 professionals, and 54 academics participated in the online questionnaire. The participants were asked to assess the importance of 45 skills, categorized into five groups: interpersonal and communication skills, intellectual skills, personal skills, technical and functional skills, and organizational skills/business management skills. The study uncovered disparities between students’ perceptions of skill importance and the perceptions of academics and employers. Moreover, the study’s findings align with existing literature, indicating that employers and academics emphasize interpersonal and communication skills, while graduates prioritize technical and functional skills.


Introduction
As a result of the rapidly changing economic environment, expanding competition, and the pervasiveness of new technologies in businesses, the accounting profession faces challenges in meeting these changes (Al-Adwan al., 2022;Mandilas et al., 2014).Consequently, new market requirements have emerged for accountants operating worldwide (Ahmad & Gao, 2004;Albrecht & Sack, 2000;Arthur, 2006;Awayiga et al., 2010;De Lange et al., 2006;Dolce et al., 2020;Kenayathulla et al., 2019;Nicolescu & Pun, 2009).Technical and vocational education plays a crucial role in a country's overall economic growth, equipping the next generation of workers with the skills they need for the job (Mandilas et al., 2014).
Over the past 10 years, the conventional role of accountants has evolved significantly due to the demands of the modern industry, extending beyond simple bookkeeping and scorekeeping (De Lange et al., 2006;Towers-Clark, 2015).Previous studies have indicated that the accounting curriculum should reflect developments in the business world and effectively address current needs (Mandilas et al., 2014).However, it has been observed that the undergraduate accounting curriculum often falls short in developing a comprehensive set of skills for graduates to excel in the accounting profession and meet the requirements of the modern workplace (Albrecht & Sack, 2000;Awayiga et al., 2010).
Moreover, it has been noted that university courses predominantly focus on technical capabilities, neglecting the development of non-technical skills (Douglas & Gammie, 2019;Jackling & De Lange, 2009).In addition to job-specific technical skills, employers consistently seek graduates with additional skills, including the ability to make ethical judgments and adapt to rapid change (Jackling & De Lange, 2009;Kenayathulla et al., 2019;Lutfi et al., 2022).These broader skills, commonly called "soft skills," are indicators of academic achievement, personal growth, and increased employability across all fields (Dolce et al., 2020).
Research suggests that professional accountants require a wide range of soft skills, such as analytical abilities, critical thinking, computer proficiency, problem-solving skills, and general knowledge (IFAC, 2010).The International Education Standard (IES3) established by the International Federation of Accountants (IFAC) emphasizes the importance of intellectual, personal, technical, organizational, and interpersonal skills for professional accountants to effectively perform their jobs in complex and challenging environments.
In Jordan specifically, despite graduating over 3,000 accounting graduates annually from business and administrative sciences faculties, high unemployment rates persist, posing a fundamental obstacle to further economic growth (Al Amosh et al., 2023;Alsharari, 2017).Jordan, being a developing country and a significant provider of workers to the Arab world, particularly in the Gulf region, needs to adjust its strategies to reshape its labour force and adapt to changes to enhance the students' opportunities in the competitive job market (Altarawneh, 2016).
This study aims to provide a current assessment of the soft skills possessed by Jordanian accounting graduates and evaluate their adequacy in meeting employer expectations, as employers play a crucial role in enhancing employability.It also examines the alignment between higher education outcomes and market expectations.The main objective is to determine whether the perceptions of academics, employees, and students converge on the knowledge and skills expected from Jordanian graduates.Targeting students, academics, and professionals in the research provides a well-rounded and multi-dimensional understanding of the soft skills and knowledge required for professional accountants.This approach not only enriches the research findings but also strengthens the study's potential impact on academia, industry practices, and future accounting professionals in Jordan.
The significance of this study lies in identifying the essential skills that accounting graduates from Jordanian colleges should possess to be desirable to employers.It offers recommendations to curriculum designers and policymakers on how to best prepare future accountants and improve the quality of higher education in Jordan to meet market demands.Furthermore, this study addresses a gap in accounting research within the developing country context of Jordan, where limited investigation has been conducted on the effectiveness and quality of higher education outcomes or whether accounting graduates possess the necessary knowledge and skills to meet the current labour market demands.
Students bring a fresh perspective and diverse skillsets to our research on accounting functions.They are future professionals, and their input can help us understand the evolving needs of the industry.Combining their viewpoints with those of experienced accountants can lead to innovative insights and identify gaps in the field.Despite limited practical experience, their experiences offer valuable insights into real-world scenarios.Our research methodology includes a diverse range of participants to enhance the validity of our findings.
We included students in the study to bridge the gap between theoretical knowledge taught in academic settings and the practical skills desired by employers.By involving students, we evaluated the alignment between accounting education and industry requirements.Their insights provided valuable information on how well academic programs prepare accounting graduates for the workforce and areas that require improvement.Furthermore, involving students allowed us to capture their perceptions, aspirations, and expectations as they prepare for the job market.This information can help academia, businesses, and policymakers develop curriculums, training programs, and policies to facilitate a more efficient transition from education to employment.
The remainder of this study is organized as follows.The next section reviews the relevant literature and illustrates the theoretical framework.Section three illustrates the study methodology.Section four shows the results and discussion of this study.Chapter 5 concludes the paper.

The necessity of developing accounting courses throughout the world and in the Arab world
The relationship between higher education outcomes and the labour market has been extensively studied, recognizing the significant impact of technical and vocational education on a country's economic growth and the skills required by the next generation of workers (Mandilas et al., 2014).Within the realm of accounting education, several studies have emphasized the need for reforming the accounting curriculum and equipping accounting graduates with the necessary skills, knowledge, and attitudes (Awayiga et al., 2010;Bloom, 2002;Burnett, 2003;Jackling & De Lange, 2009;Towers-Clark, 2015).
The call for reform arises from shortcomings in the skill sets that graduates often bring to the workplace.Bayerlein (2015) highlights that the curriculum tends to focus heavily on specific technical skills, which are now considered a minimum requirement expected of professional accountants.In contrast, general and soft skills are increasingly considered essential for career success (Coady et al., 2018;Kenayathulla et al., 2019).Alongside job-specific technical skills, employers also seek a comprehensive set of competencies that enable accountants to comprehend business issues, offer solutions, and analyze scenarios logically (Rahman et al., 2007).Understanding the needs of employers and comparing them with graduates' preferences can inform universities about the specific abilities and competencies that should be developed (Nicolescu & Pun, 2009).
Studies have examined the skills acquired by students during their university education and compared them with the skills demanded by employers in the labour market.It is noted that while graduates tend to emphasize technical skills, employers value business knowledge, ethical understanding, and multidisciplinary abilities (Dolce et al., 2020).According to Nicolescu and Pun (2009), graduates prioritize skills they believe should be acquired through their studies, such as assimilating new information, teamwork, and written and oral communication, while employers value moral and psychological qualities when hiring employees.Additionally, undergraduate accounting students in the United Kingdom perceive teamwork, interpersonal skills, and oral communication as necessary for accountants but find them underdeveloped in university programs (Towers-Clark, 2015).
In Arab countries, universities are currently grappling with significant issues, including curriculum and program vocationalization, administrators' control over academic freedom and freedom of speech, disempowerment of faculty members, and funding challenges (Costandi et al., 2019).
However, there is optimism that shifts in Arab academia will positively impact social welfare, economic progress, and educational achievements across the region (Reyad et al., 2019).Nonetheless, due to employment scarcity in Arab economies, a significant portion of accounting graduates struggles to find employment, leading to the need for universities in Arab nations to maintain quality amidst rapid growth and enhance competitiveness.
In the case of Jordan, a developing nation and a key source of labour for the Arab world, particularly the Gulf region (Al Amosh & Khatib, 2023;Altarawneh, 2016), the country boasts one of the top educational systems in the region, ranking first in education quality in the Arab world in 2015 (Alsharari, 2017;Mah'd, 2010).However, persistent unemployment remains a pressing issue despite the high education rate, similar to other Arab countries.According to a survey conducted by Alsharari (2017), the number of accounting graduates from Jordanian universities' faculties of business and administrative sciences exceeds 3,000 annually, with expectations of further increases in the future.
Despite the adoption of high-quality theoretical accounting education by Jordanian universities, Morshed (2021) notes that employers in the market express dissatisfaction with the practical accounting education provided.Moreover, Altarawneh (2016) demonstrates that graduates from Jordanian accounting universities lack the necessary general skills, with employers being more content with students' acquisition of technical skills rather than broader skill claims.
Therefore, recommendations are needed to elevate the accounting and auditing curricula in Jordanian universities and colleges (Al-Akra et al., 2009).Continuous improvement of the educational system is necessary to accommodate the growing number of graduates and ensure that accounting education aligns with the specific environment and needs of the country, significantly contributing to economic development and societal adaptation (Alsharari, 2017).

Neo-correspondence theory
The discussion on the relationship between higher education and the labour market is supported by the neo-correspondence theory, which was initially introduced to education by Bowles andGintis in 1975 (Bowles &Gintis, 2002).Hickox and Moore (1992) further expanded on this theory by introducing a "new correspondence" in educational policies.The neo-correspondence theory focuses on developing generic abilities rather than specific technical talents through the use of "link curricula," which aim to provide a comprehensive understanding of current and future work scenarios (Nicolescu & Pun, 2009).This theory highlights the hidden curriculum concept, which suggests that social interactions between teachers and students in schools can shape work habits and attitudes (Saunders & Machell, 2000).
According to this viewpoint, educators can incorporate the necessary skills for career success and professional achievement into their curricula.They can modify the curriculum to align with the needs of the workplace through various classes and tasks (Alaqrabawi & Alshurafat, 2021).The theory also suggests that government interventions in curricula increasingly aim to establish a connection between the evolving work order and students' individual curricular experiences (Saunders & Machell, 2000).
Based on this theory, the current research aims to assess the soft skills possessed by Jordanian accounting graduates and evaluate their adequacy in meeting employer expectations, as employers play a crucial role in enhancing employability.The study examines the interaction between Jordanian higher education and the workplace from the perspectives of students, academics, and employers, shedding light on the alignment between educational programs and labour market demands.

Soft skills in the literature
The literature and accounting organizations have provided various definitions and descriptions of soft skills over time.According to the International Education Standards (IES), soft skills are considered a set of capabilities necessary for individuals to succeed as professional accountants.
They encompass knowledge, skills, ethics, and attitudes, which can be transferred across different environments (IAESB, 2010).These skills are often referred to as personal characteristics, interpersonal attributes, or people skills, indicating an individual's ability to communicate and interact with others effectively (Ramlall & Ramlall, 2014).Soft skills are considered character traits and personal qualities that contribute to academic success, personal life, and professional endeavors (Dolce et al., 2020).
As labeled by Barac et al. (2020), Generic skills include digital, decision-making, organizational, business, practice, and commercial skills.These interrelated skills enable students to align with corporate objectives, societal demands, and become competitive and creative professionals (Kenayathulla et al., 2019).Employers also consider these skills when assessing job candidates.
Soft skills are often referred to as non-technical skills, transferable skills, employability skills, generic skills, pervasive skills, or emotional intelligence skills in the literature (Barac et al., 2020;Coady et al., 2018;Douglas & Gammie, 2019;Malan & Dyk, 2021;Overtoom, 2000).In the accounting profession, accountants are expected to possess skills related to data collection and evaluation, utilization of computerized information, understanding of social and organizational systems, system design or enhancement, and the use of technology for specific tasks (Mohamed & Lashine, 2003).These skills are often referred to as twenty-first-century skills and are crucial for advancing professional accountants throughout their careers (Fouché & Kgapola, 2016).Soft skills can be categorized into interpersonal and communication skills, intellectual skills, personal skills, technical and functional skills, and organizational and business management skills.

Interpersonal and communication skills
Interpersonal and communication skills are recognized as crucial non-technical skills for successful entry-level professionals in the accounting field, as highlighted by the International Accounting Education Standards Board (IAESB) (2010).The literature provides definitions and descriptions of these skills, which enable professional accountants to effectively collaborate, exchange information, make informed judgments, and make sound decisions.Examples of interpersonal and communication skills include effective written and oral communication, active listening and reading skills, continuous improvement of writing abilities, gathering and organizing information from various sources (human and electronic), teamwork, negotiation skills, and leadership qualities (Awayiga et al., 2010;Coady et al., 2018;De Lange et al., 2006;Douglas & Gammie, 2019;Fouché & Kgapola, 2016;IAESB, 2010;Jackling & De Lange, 2009;Jones, 2014;Malan & Dyk, 2021;Nicolescu & Pun, 2009;Ramlall & Ramlall, 2014;Towers-Clark, 2015).
According to Mohamed and Lashine (2003), these skills require accountants to be responsive to new ideas, technologies, cultural practices and demonstrate adaptability and openness to change.Additionally, accountants should possess a deep understanding of people to guide and motivate them effectively while actively listening to their perspectives.Based on this background, the first hypothesis posits the following.

H1:
There is no statistical difference between the views of accounting academics, students, and employees regarding the required interpersonal and communication skills.

Intellectual skills
The International Education Standards (IES) 3 outlines the intellectual skills required in the accounting profession, encompassing knowledge, comprehension, application, analysis, synthesis (integration), and evaluation.These intellectual skills enable accountants to identify and solve complex problems, understand the significance of information and its implications, make decisions and judgments in intricate environments, manage stress, adapt to change, and prioritize effectively.The literature emphasizes the importance of critical analysis, problem-solving abilities, decision-making skills, practical research, strategic planning, and analytical thinking in the context of intellectual skills (Awayiga et al., 2010;Douglas & Gammie, 2019;Fouché & Kgapola, 2016;Holtzman & Kraft, 2011;IAESB, 2010;Jones, 2014;Mohamed & Lashine, 2003;Ramlall & Ramlall, 2014).Based on this understanding, the second hypothesis posits the following.

H2:
There is no statistical difference between the views of accounting academics, students, and employees regarding the required intellectual skills.

H3:
There is no statistical difference between the views of accounting academics, students, and employees concerning the required personal skills.

Technical and functional skills
Technical and functional skills are an essential component of the accounting profession, encompassing general and accounting-specific abilities.As defined by the International Education Standards (IES) 2010, these skills include numeracy (mathematical and statistical applications), IT skills, decision modeling and risk analysis, measurement, reporting, and adherence to legislative and regulatory requirements.
The literature further expands on the technical and functional skills required in accounting, highlighting areas such as auditing skills, broader economic and business skills, cost accounting skills, financial management skills, financial reporting skills, governance skills, IT skills, taxation skills, and mathematical/statistical skills (Awayiga et al., 2010;Fouché & Kgapola, 2016;Holtzman & Kraft, 2011).Based on this, the fourth hypothesis suggests the following.

H4:
There is no statistical difference between the views of accounting academics, students, and employees regarding the required technical and functional skills.

Organizational and business management skills
Organizational and business management skills are crucial for accountants, encompassing a comprehensive commercial perspective, political understanding, global awareness, strategic planning, project management, people and resource management, and decision-making.These skills enable accountants to effectively align their own goals with those of the organization, make informed and decisive choices, delegate tasks, organize work efficiently, exercise professional judgment, engage in strategic and project planning/management, provide leadership, and collaborate and partner with others (Awayiga et al., 2010;Fouché & Kgapola, 2016;IAESB, 2010).Based on the above, the fifth hypothesis suggests the following.

H5:
There is no statistical difference between the views of accounting academics, students, and employees regarding the required organizational and business management skills.

Samples and procedure
In this study, data were collected through an online questionnaire distributed via email to three groups: students, employees, and academics in the accounting field.The researchers selected a list of 45 soft skills that had been previously used in previous studies to identify the skills required for accountants (Barac et al., 2020;Coady et al., 2018;Dolce et al., 2020;Jackling & De Lange, 2009;Nicolescu & Pun, 2009).
Before conducting the survey, the researchers pre-tested the questionnaire with Jordanian accounting lecturers.This step helped ensure the questionnaire's clarity and relevance, and the lecturers expressed their agreement on the significance and contribution of the study to Jordanian accounting education.Based on the feedback received during the pre-test, some modifications were made to the original questionnaire to improve its effectiveness.This study was conducted during February and March 2023.
A total of 240 surveys containing the same set of questions were distributed to the three groups.After collecting the responses, 230 surveys were considered suitable for further analysis and inclusion in the study.The size of the general population varied for each group, and the response rates were calculated by dividing the number of opened email inquiries by the number of completed questionnaires within each group.
By employing this data collection method and sample size, the researchers aimed to gather insights into the perspectives of students, employees, and academics regarding the importance of various skills in the field of accounting.These insights would contribute to a better understanding of the skills required for success in the accounting profession and provide valuable information for accounting education in Jordan.
The student sample was recruited from a large university in Jordan, specifically from students studying accounting, accounting and commercial law, or accounting information systems.The survey was distributed to the students via email.A total of 101 completed responses were received from the students.Employers in the accounting sector in Jordan were selected to participate in the survey.They were chosen because of their role in hiring graduates for practice-based accounting positions.The survey was sent to the employers through their LinkedIn accounts.Out of the distributed surveys, 75 completed replies were obtained from the employers.Academics, specifically PhD holders in accounting from Jordanian universities, were chosen to provide their perspectives.The survey was sent to them via email.A total of 54 responses were received from the academics.

Variables measurements
The questionnaire was designed to assess the importance of different soft skills for accountants across various categories through developed items.The following is a summary of the measurements included in the research:

Interpersonal & communication skills
This category was assessed using nine items representing different interpersonal and communication skills.These skills include written communication, team working, interpersonal, negotiation, leadership, empathy, oral communication, and customer orientation.

Intellectual skills
The intellectual skills category was assessed using six items representing different intellectual related skills.These skills include practical research, analytical ability, problem-solving skills, critical thinking skills, decision-making skills, and strategic planning.

Personal skills
Personal skills were assessed using 14 items representing various skills related to personal attributes and attitudes.These competencies include self-confidence skills, learning ability, professional judgment and scepticism, self-management, perseverance/self-motivation, ethics (business and personal), adaptability, time management skills, flexibility, ability to work independently, transparency, power to concentrate, loyalty and integrity, and ability to work under pressure.

Technical and functional skills
The technical and functional skills category was assessed using 13 items representing different technical and functional abilities-related skills.These skills include statistical skills, data analytics (big data), financial analysis, taxation skills, basic knowledge of global issues/international perspectives, basic knowledge of economic principles, basic knowledge of accounting principles, basic knowledge of marketing principles, basic knowledge of management principles, auditing skills, IT skills, computer skills, and organizational/business management skills.

Organizational and business management skills
This category was assessed using three items representing skills related to organizational and business management skills.These competencies include innovation skills, career planning and interviews, and business/commercial acumen.
Participants were asked to rate the importance of each item on a 5-point Likert scale, ranging from "extremely not important" to "extremely important".These measures provide a comprehensive assessment of various soft skills relevant to accountants, allowing for a thorough understanding of the essential skills for success in the field.

Statistical analysis
The knowledge and soft skills required for accounting positions in Jordan are examined by analyzing the data and determining the percentages of responses from each group of participants for each skill.ANOVA statistical analysis examines the significant differences among the participants' categories.To perform the data analysis, we used SPSS (Statistical Package for the Social Sciences) software, which is a widely used software tool for performing various statistical analyses and data management tasks (Pallant, 2020).

Demographics
Table 1 displays the demographic information of the 230 survey respondents.The majority (52%) identified as female, while the remaining (48%) identified as male.In terms of age, a significant proportion of respondents (40%) fell between the ages of 25 and 35, (37%) were under 25, (16%) were between 35 and 45, and the remaining (7%) were aged between 45 and 60, with no respondents exceeding 60 years of age.In terms of specialization, (70%) of respondents specialized in accounting, (17%) in accounting and business law, (8%) in accounting information systems, and (5%) in accounting and commercial law.As for work experience, the largest group of respondents (37%) reported having less than five years of experience, (34%) had no work experience, (17%) had more than five years but less than 10 years of experience, and (12%) had more than 10 years but less than 15 years of experience.

Descriptive statistics
Table 2 presents the essential soft skills results among three groups: academics, professionals, and students.The soft skills are ranked based on their percentage scores within each group.
Interpersonal and communication skills ranked highest across all groups, with academics scoring 90.94%, professionals scoring 90.13%, and students scoring 87.52%.This indicates that strong interpersonal and communication skills are considered crucial in all three categories.Technical and functional skills ranked second overall, with academics scoring 90.57%, professionals scoring 89.19%, and students scoring 89.50%.This highlights the importance of having a solid foundation in technical and functional skills within each group.
Intellectual skills ranked third overall, with academics scoring 89.43%, professionals scoring 89.33%, and students scoring the highest at 91.68%.This suggests that intellectual skills, such as critical thinking and problem-solving, are highly valued across all groups, particularly among students.
Organizational and business management skills obtained the fourth rank across all groups.Academics scored 87.55%, professionals scored 89.33%, and students scored 89.20%.This indicates that having strong organizational and business management skills is considered important for success in academia, professional settings, and student environments.
Personal skills ranked fifth overall, with academics scoring 83.77%, professionals scoring 89.33%, and students scoring 90.50%.Personal skills, such as time management and self-motivation, are still considered significant, although they received slightly lower rankings than the other soft skills within each group.
Overall, the table underscores the significance of interpersonal and communication skills, technical and functional skills, intellectual skills, organizational and business management skills, and personal skills across the three groups.These findings can help develop and prioritize soft skills training programs tailored to academics, professionals, and students.The difference in assessment aligns with the variation in evaluation observed between graduates and employers, as indicated in the study conducted by Awayiga et al. (2010).According to Nicolescu and Pun (2009), graduates perceived intellectual skills as more crucial for accountants due to their perceived development throughout university courses.
Table 3 presents the evaluation results regarding the significance of interpersonal and communication skills for accountants.The findings indicate a unanimous agreement among all three groups on the critical nature of interpersonal skills in accounting.Academics and students rank interpersonal skills as the highest priority, while professionals rank them as the second highest.Moreover, academics emphasize the importance of teamwork abilities, professionals highlight the significance of leadership qualities, and students emphasize the value of listening skills.These results are consistent with previous research by Jackling and De Lange (2009), Douglas and Gammie (2019), Barac et al. (2020), andDolce et al. (2020), which have consistently emphasized the growing demand for these skills in the labour market.Interestingly, all participants unanimously agreed that empathy is one of the least essential qualities for Jordanian accountants.Coady et al. (2018) defined empathy as the ability to understand and share the feelings and perspectives of others and concluded that it is not relevant or suitable for inclusion in university accounting programs compared to other skills.Additionally, the significance of writing communication abilities from the student and professional perspectives and negotiation skills from the academic perspective tends to be overlooked.Fouché and Kgapola (2016) support this notion by highlighting that these abilities are often neglected due to the prevailing perception that accountants are more task-focused than people-focused.
Table 4 presents the evaluation results of the participants regarding the critical intellectual skills of Jordanian accountants.The findings reveal a unanimous agreement among all respondents that problem-solving, analytical, and decision-making abilities are the most essential intellectual skills for Jordanian accountants.This aligns with the evaluations made by students in Towers-Clark's (2015) study, where they emphasized the importance of these skills in generating creative solutions to accounting problems and effectively communicating them to non-accounting managers.Multiple studies conducted by Whitefield and Kloot (2006), Awayiga et al. (2010), Van Romburgh and Van der Merwe (2015), and Fouché and Kgapola (2016) consistently highlight the significance of these abilities from the perspectives of educators, employers, and professional organizations.Interestingly, critical thinking and practical research skills were considered the least necessary skills from the perspectives of all participants.Towers-Clark (2015) also supported this notion, suggesting that research skills should be ranked lower in the list of skills considered valuable for accountants.However, it is worth noting that many academics believe that focusing on research offers better prospects for professional advancement in the academic field, as highlighted by Bui and Porter (2010) and Barrett and Milbourne (2012).
An unexpected finding is that critical thinking, which has been considered one of the most crucial abilities for accountants in earlier studies by Mohamed and Lashine (2003), Whitefield and Kloot (2006), and Mandilas et al. (2014), did not receive the same level of emphasis in this study.One possible explanation for this discrepancy is the notion that critical thinking skills are not adequately developed in the Arab world, as suggested by Reyad et al. (2018).
Based on the findings presented in Table 5, it is evident that academics, professionals, and students unanimously recognize the importance of ethical qualities for Jordanian accountants, encompassing both personal and business ethics.This aligns with the emphasis placed on instilling ethical behaviour in accounting students by Barac and Du Plessis (2014), as they acknowledge that ethics serve as the foundation of the accounting profession.
Furthermore, both academics and professionals emphasized the significance of learning abilities as a critical skill for accountants.This finding resonates with previous studies conducted by Nicolescu and Pun (2009), Awayiga et al. (2010), andMandilas et al. (2014), which underscore the importance of accountants being able to assimilate new information and acquiring new techniques and skills.
In contrast, students ranked the ability to concentrate as one of the most vital talents for accountants.While this particular emphasis may differ from previous studies, it highlights the value students place on maintaining focus and concentration in their accounting roles.
Flexibility, professional judgment, and scepticism were ranked lower by both academics and professionals in terms of their importance as essential skills for Jordanian accountants.Similarly, students also assigned these skills a lower level of significance, particularly in the areas of professional judgment and scepticism.This finding aligns with the study conducted by Fouché and Kgapola (2016), which identified professional judgment and scepticism as the least critical competencies for accountants.
Table 6 presents the evaluation results indicating unanimous agreement among all participants regarding the primary technical and functional skill required for accountants: a fundamental knowledge of accounting principles.It is widely expected that accountants possess a comprehensive understanding of accounting, auditing, and tax laws, as well as the evolution of the accounting profession and accounting theory (Awayiga et al., 2010;Palmer et al., 2004).Consequently, students also ranked auditing as the second most critical skill for accountants.Furthermore, employers consistently emphasized the significance of financial analysis skills, ranking them as the second most important skill after accounting knowledge.This finding aligns with previous studies by Mohamed and Lashine (2003) and Fouché and Kgapola (2016), which highlight the vital role of financial analysis skills and the demand for accountants who possess them.In contrast, academics ranked computer skills as the second most crucial skill for accountants, contradicting the findings of Mandilas et al. (2014), who found that professionals attributed greater importance to these abilities than lecturers and professors.This discrepancy can be attributed to the strong computer proficiency of Jordanian students, enabling them to effectively demonstrate their skills in practical scenarios (Altarawneh, 2016).The results also indicate that all participants perceived business management skills and basic knowledge of marketing principles as the least necessary technical and functional skills.These findings are consistent with Awayiga et al. (2010), which identified marketing courses as the least essential for accounting graduates.
According to the findings presented in Table 7, all participants unanimously agreed that the most crucial organizational and business management skills for accountants are commercial and business acumen.In the study conducted by Barac et al. (2020), the focus group defined commercial and business acumen as having a broad global perspective, understanding financial markets and their functioning, and prioritizing customer profitability while adapting to the impacts of global economic, and political changes.
Interestingly, academics and students regarded innovation skills as the least essential business management abilities.Innovation skills, as described in the study by Reyad et al. (2019), involve the ability to generate new ideas, adopt novel methods, and leverage technologies to enhance operational efficiency.In contrast, professionals perceived career planning and interviews as the least important business management skills.

Hypotheses testing results
This section presents the results of hypothesis testing to examine the perceptions of accounting academics, students, and professionals regarding the required soft skills in the field of accounting.The hypotheses were formulated based on the existing literature and aimed to investigate potential differences or similarities in their views on interpersonal and communication skills, intellectual skills, personal skills, technical and functional skills, and organizational and business management skills.The analysis involved comparing the responses of the three groups and assessing the statistical significance of any differences.The findings contribute to our understanding of the alignment or divergence in the perceptions of different stakeholders within the accounting profession and provide valuable insights for curriculum development and skill enhancement in accounting education.
The ANOVA test in this study is based on collinearity and normality assumptions.Table 8 presents the results of a collinearity test and normality test.The collinearity test assesses the degree of multicollinearity among the skills, which can impact the stability and interpretability of regression models.Two measures, Tolerance and Variance Inflation Factor (VIF), are used to evaluate collinearity.The Tolerance values range from 0.704 to 0.770, all well above the critical threshold of 0.1.This suggests that there is no severe collinearity issue among the skills, as a Tolerance above 0.1 is generally considered acceptable (West et al., 1995).Similarly, the VIF values range from 1.298 to 1.420, well below the conventional threshold of 5, further supporting the conclusion that multicollinearity is not a significant concern for these skills (Dahmash et al., 2021).
The normality test examines whether the data for each skill follows a normal distribution.This is important because many statistical techniques assume normality.The test is assessed using the measures of skewness and kurtosis.Skewness values for all skills are positive, indicating that their distributions are right-skewed (positively skewed).This means that the data tends to have higher values on the right side of the distribution.Additionally, the kurtosis values for all skills are below 3, which suggests that the distributions have lighter tails than the normal distribution (Kim, 2013).
The findings from Table 9 indicate that there are no statistically significant differences in the occupation variable among students, academics, and professionals (F = 1.272,Sig = 0.282).These results align with the literature mentioned earlier (Awayiga et al., 2010;Douglas & Gammie, 2019;   Fouché & Kgapola, 2016;Malan & Dyk, 2021;Nicolescu & Pun, 2009;Towers-Clark, 2015), which supports the first hypothesis of this research.The first hypothesis posits that there is no statistical difference between the views of accounting academics, students, and professionals regarding the required interpersonal and communication skills.
Similarly, the findings reveal no statistically significant differences related to the occupation variable among students, academics, and professionals (F = 0.768, Sig = 0.465).This supports the second hypothesis, consistent with the literature (Awayiga et al., 2010;Fouché & Kgapola, 2016;Holtzman & Kraft, 2011;Jones, 2014;Mohamed & Lashine, 2003), that there is no statistical difference between the views of accounting academics, students, and employees regarding the required intellectual skills.
Contrary to the third hypothesis, the findings indicate statistically significant differences in the average responses based on the occupation variable (F = 2.961, Sig = 0.045).This means that there is a statistical difference between the views of accounting academics, students, and employees regarding the required personal skills, leading to the rejection of the third hypothesis.This result can have implications for various stakeholders.It highlights that individuals in different occupational roles (academics, students, and employees) have varying perspectives on the importance of certain personal skills in the accounting field.Understanding these differences can assist in curriculum development, training programs, and recruitment strategies tailored to meet the specific skill demands of the industry.
Similarly, the findings indicate no statistically significant differences between students, academics, and professionals based on the occupation variable regarding the required organizational and business management skills (F = 0.204, Sig = 0.816).This corresponds to the fifth hypothesis, in line with the literature (Awayiga et al., 2010;Fouché & Kgapola, 2016;Holtzman & Kraft, 2011;Jones, 2014;Mohamed & Lashine, 2003), which states that there is no statistical difference between the views of accounting academics, students, and employees regarding these skills.
Overall, the results from Table 9 generally align with the existing literature, confirming the lack of statistically significant differences between the perceptions of accounting academics, students, and professionals regarding interpersonal and communication skills, intellectual skills, technical and functional skills, and organizational and business management skills.However, statistically significant differences were found regarding the required personal skills, indicating the need for further exploration and understanding of these variations.

Conclusion
This quantitative study aimed to provide a current assessment of the soft skills possessed by Jordanian accounting graduates and evaluate their adequacy in meeting employer expectations, as employers play a crucial role in enhancing employability.Additionally, it examined the soft skills and knowledge accounting graduates perceived as emphasized in their university programs.The study revealed both variations and agreements in perceptions between the groups.
While students primarily focused on intellectual and functional skills, professionals and academics emphasized interpersonal and communication skills more.However, this does not mean that they disregard intellectual and functional skills; they ranked these skills second after interpersonal and communication skills, indicating their interest in both.Nonetheless, they believed that graduates with these skills were presumptuous and needed to acquire additional soft skills to enhance employability and career advancement, as noted by Jackling and De Lange (2009).
The study identified several skills agreed upon by all three groups as important for Jordanian accountants, including problem-solving skills, ethics (business and personal), basic accounting knowledge, business acumen, computer skills, decision-making skills, learning ability, analytical ability, and listening skills.These findings align with existing literature emphasizing the significance of these skills.On the other hand, negotiation skills, empathy, practical research, flexibility, professional judgment and scepticism, organizational and business management skills, and innovation abilities were regarded as of low importance for Jordanian accountants by academics, professionals, and students.However, it is crucial to address these skills as they are among the 21st-century skills universally required of accountants (Holtzman & Kraft, 2011).
The study suggests incorporating innovative teaching strategies that connect students with the market, such as internships that foster the development of workplace-related soft skills and provide technical expertise.This approach would benefit students, employers, and academics.Furthermore, academics are advised to focus more on real-life firm assignments and technological tasks to prepare professional accountants for the demands of global markets.It is also recommended that Jordanian higher education institutions equip accounting graduates with entrepreneurial skills to adapt to the increasing number of accounting graduates and meet the needs of the country's business landscape.
The research provides implications and insights for the accounting industry in Jordan.It can help curriculum developers and educators understand the valued soft skills and knowledge in the industry, leading to better alignment of accounting education programs with job market needs.Employers can refine their recruitment practices, and career counselors can provide more accurate advice.The research can also impact policy decisions and encourage collaboration between academic institutions and the industry.Organizations prioritizing soft skills development may gain a competitive edge.
The study acknowledges its limitations.Due to the length of the questionnaire, incomplete answers were excluded, potentially affecting the data.The small sample sizes of academics (54) and employers (75) limit the generalizability of the results.Additionally, not all governorates in Jordan were represented in the data collection, and while the accounting curricula are similar across Jordan, minor regional variations may exist.Future research should aim to include larger and more diverse samples from all regions of Jordan to enhance generalizability.It may also be beneficial to gather data through focus groups or interviews for more in-depth insights.Further efforts are necessary to support Jordanian accounting educators in developing instructional strategies that better prepare students for labour market demands.