Keywords: Technical skills
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (2): 422–447.
Published: 31 October 2025
... (W) to assess agreement among 18 experts in ranking 31 accounting skills across three primary constructs: Technical Skills (TES), Soft Skills (SOK), and Social Skills (SMK). The results demonstrated a strong agreement among experts in prioritizing these skills. The Consensus Index (CI) values align...

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