Table A1 Skills studied in prior...

Table A1

Skills studied in prior accounting research

Skill group and example skills	Examples of prior research studying the skills or frameworks referring to the skills
Technical accounting skills (e.g. bookkeeping, financial reporting, key accounting skills, knowledge about sector, taxation)	De Lange et al. (2006), Dolce et al. (2020), IES 2 by IFAC (2019, pp. 120–124), Jackling and De Lange (2009), Uwizeyemungu et al. (2020)
Management accounting skills (e.g. budgeting, cost accounting/management, forecasting, internal reporting, planning)	IES 2 by IFAC (2019, p. 120), Uwizeyemungu et al. (2020)
IT skills (e.g. ability to use information technology, accounting information systems, computer skills, data processing software, IT skills, relevant software)	Dolce et al. (2020), Hassall et al. (2003), Howcroft (2017), IES 2 by IFAC (2019, p. 123), Jackling and De Lange (2009), Kavanagh and Drennan (2008), Spraakman et al. (2015), Towers-Clark (2015), Uwizeyemungu et al. (2020)
Intellectual skills (e.g. analysis, analytical, critical analysis and thinking, decision-making, problem-solving)	Dolce et al. (2020), Hassall et al. (2003), Howcroft (2017), IES 3 by IFAC (2019, p. 132), Kavanagh and Drennan (2008), Towers-Clark (2015)
Communication and social skills (e.g. collaboration, customer service, interpersonal skills, listening, negotiation, teamwork, written and verbal communication)	De Lange et al. (2006), Dolce et al. (2020), Hassall et al. (2003), Howcroft (2017), IES 3 by IFAC (2019, pp. 132–133), Jackling and De Lange (2009), Kavanagh and Drennan (2008), Towers-Clark (2015)
Other skills included in the questionnaires (e.g. flexibility, foreign language, interdisciplinarity, leadership, continuous/life-long learning, practical research, statistical skills, time management)	De Lange et al. (2006), Dolce et al. (2020), Hassall et al. (2003), Howcroft (2017), Kavanagh and Drennan (2008), Towers-Clark (2015)

Skill group and example skills	Examples of prior research studying the skills or frameworks referring to the skills
Technical accounting skills (e.g. bookkeeping, financial reporting, key accounting skills, knowledge about sector, taxation)	De Lange et al. (2006), Dolce et al. (2020), IES 2 by IFAC (2019, pp. 120–124), Jackling and De Lange (2009), Uwizeyemungu et al. (2020)
Management accounting skills (e.g. budgeting, cost accounting/management, forecasting, internal reporting, planning)	IES 2 by IFAC (2019, p. 120), Uwizeyemungu et al. (2020)
IT skills (e.g. ability to use information technology, accounting information systems, computer skills, data processing software, IT skills, relevant software)	Dolce et al. (2020), Hassall et al. (2003), Howcroft (2017), IES 2 by IFAC (2019, p. 123), Jackling and De Lange (2009), Kavanagh and Drennan (2008), Spraakman et al. (2015), Towers-Clark (2015), Uwizeyemungu et al. (2020)
Intellectual skills (e.g. analysis, analytical, critical analysis and thinking, decision-making, problem-solving)	Dolce et al. (2020), Hassall et al. (2003), Howcroft (2017), IES 3 by IFAC (2019, p. 132), Kavanagh and Drennan (2008), Towers-Clark (2015)
Communication and social skills (e.g. collaboration, customer service, interpersonal skills, listening, negotiation, teamwork, written and verbal communication)	De Lange et al. (2006), Dolce et al. (2020), Hassall et al. (2003), Howcroft (2017), IES 3 by IFAC (2019, pp. 132–133), Jackling and De Lange (2009), Kavanagh and Drennan (2008), Towers-Clark (2015)
Other skills included in the questionnaires (e.g. flexibility, foreign language, interdisciplinarity, leadership, continuous/life-long learning, practical research, statistical skills, time management)	De Lange et al. (2006), Dolce et al. (2020), Hassall et al. (2003), Howcroft (2017), Kavanagh and Drennan (2008), Towers-Clark (2015)

Note(s): For clarity, this table employs the same categorisation of skills as the empirical section of this study, which is based on the conducted principal component analysis

Source(s): Authors’ own work

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