Emotional Intelligence & Virtue Ethics in Accountants. A Relational Study of Emotional Intelligence & Virtue Ethics in Accounting Professionals

      Аннотация: Emotional Intelligence (EI) and Virtue ethics (VE) are areas of investigation that have in recent years become important in accounting organizations. Research on the relationship between EI and VE in accounting professionals have received thus far, little attention. Scholars theorize that a link exists between EI and VE that is important for effective leadership. The research problem of this study centers on the gap in knowledge that exists pertaining to the relationship between EI and VE in accounting professionals. Knowledge of the relationship between EI and VE will be beneficial to accountants, as these soft skills have been reported to be beneficial in other professions by contributing to effective organizational performance. The technical knowledge required to encompass the “soft skills” of accounting professionals in today’s global environment have changed insignificantly since the early 1990s. Accounting professionals are now required to provide other functions such as information facilitation in addition to technical tasks such as bookkeeping, and financial analysis therefore creating a greater emphasis on utilizing the soft skills of EI and VE.

Ключевые слова: Accounting professionals, emotional, Ethics, intelligence, Virtue