Necessary Attributes, Preparations, and Skills for the Selection and Promotion of Accounting Professionals

Abstract

In a recent report the Pathways Commission expressed its concern by stating that accounting students often lack the preparations and skills that are necessary for a thorough comprehension of the multifaceted and complex environment of the accounting profession (The Pathways Commission, 2012). A questionnaire was distributed among a random sample of accounting professionals representing two different groups: the American Institute of Certified Public Accountants and the Institute of Management Accountants. The results indicate that personal attributes are more important than traditional educational preparations. The significance of personal attributes as being more important than educational preparations is also found in promotion decisions.