[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-159705-105":3,"detail-sidebar-cat-0-en-105":85,"doc-detail-159705-en":135},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":78,"head_meta":80,"extra_data":82,"updated_unix":84},105,"en","top-skills-honing-for-todays-accountants-a-literature-review","Top Skills Honing for Today’s Accountants - A Literature Review","","Employability abilities are becoming increasingly important in today’s technologically advanced, globally integrated job markets. As departments continue adopting new technology, automation tools, and software, accounting teams’ expectations evolve accordingly. Based on prior literature from the last 20 years, this review identifies the key abilities accountants need now and proposes a theoretical framework classifying twenty-three skills into four categories: business, soft, ethical, and digital/technology skills. It also outlines future research directions.",{"@graph":14,"@context":77},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/top-skills-honing-for-todays-accountants-a-literature-review/159705/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/top-skills-honing-for-todays-accountants-a-literature-review/159705.png","ImageObject",300,407,{"name":42,"@type":43},"Margaret","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-29","2026-08-29",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",17,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69,73],{"name":60,"@type":61,"acceptedAnswer":62},"为什么现代会计人员需要更强的可就业能力？","Question",{"text":63,"@type":64},"因为当今全球一体化、技术高度发达的就业市场不断提高对雇佣能力的要求，同时会计岗位随着新技术应用而持续演变。","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"文献综述将会计岗位所需技能划分为哪四类？",{"text":68,"@type":64},"将23项技能归入四个主要领域：商业技能、软技能、伦理技能以及数字与技术技能。",{"name":70,"@type":61,"acceptedAnswer":71},"该研究使用了什么理论作为研究概念基础？",{"text":72,"@type":64},"研究以人力资本理论（Human Capital Theory, HCT）作为概念基础。",{"name":74,"@type":61,"acceptedAnswer":75},"论文是否提出了未来研究方向？",{"text":76,"@type":64},"是的，文中在技能分类与框架讨论之后提出了未来研究方向。","https://schema.org",{"og:url":32,"og:type":79,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":81,"canonical":32},"index,follow",{"doc_id":83,"site_id":7},159705,1788021408,{"code":4,"msg":86,"data":87},"success",[88,92,96,100,105,110,115,119,124,127,131],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},"Exam",70,"exam",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},5,"Comic",60,"comic",{"id":106,"doc_module":4,"doc_module_name":25,"category_name":107,"show_sort_weight":108,"slug":109},6,"Technology",50,"technology",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":113,"slug":114},7,"Healthcare",40,"healthcare",{"id":116,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":117,"slug":118},8,30,"research-report",{"id":120,"doc_module":4,"doc_module_name":25,"category_name":121,"show_sort_weight":122,"slug":123},9,"Religion & Spirituality",20,"religion-spirituality",{"id":122,"doc_module":4,"doc_module_name":25,"category_name":125,"show_sort_weight":122,"slug":126},"World Cup","world-cup",{"id":128,"doc_module":4,"doc_module_name":25,"category_name":129,"show_sort_weight":128,"slug":130},10,"Lifestyle","lifestyle",{"id":132,"doc_module":4,"doc_module_name":25,"category_name":133,"show_sort_weight":101,"slug":134},19,"General","general",{"code":4,"msg":86,"data":136},{"doc_id":83,"user_id":137,"nickname":42,"user_avatar":138,"doc_module":4,"category_id":116,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":139,"file_id":140,"file_url":141,"file_type":142,"file_size":143,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":144,"language":145,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":146,"faqs":147,"seo_title":148,"seo_description":12,"update_tm":84,"read_time":149,"preview_page_count":4},137451207643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Top Skills Honing for Today’s Accountants: a Literature Review  \nPREM LAL JOSHI*  \nFormer Faculty atMMU Malaysia and UOB, Bahrain  \nSUZANDSOUZA  \nAmerican University of Middle East, Kuwait  \nAbstract: Employability abilities are becoming increasingly important in today's technologically sophisticated, globally integrated job markets. The departments'continued adoption of new technology, automation tools, and software will ultimately change the expectations of the accounting teams. With the assistance of prior literature, this essay examines the vital abilities and skills accountants should possess today. Today's accountants need to acquire the most cutting-edge skills for effective performance. The earlier studies, which drew their conclusions from literature published in the last 20 years, laid the groundwork for the fundamental knowledge and abilities that modern accountants must possess. The four main skill areas that comprise the whole skill set needed by accountants in the modern workplace are business skills, soft skills, digital and technology skills, and ethical skills. It emphasizes how important it is to provide professional accountants with the most recent skill sets available so they may perform efficiently in a dynamic workplace. Accounting professionals must learn to use new technologies to continue in their field. The study suggests a theoretical framework by classifying twenty-three skills into four main categories: business, soft, ethical, and technology and digital skills. Future research directions are also suggested.  \nKeywords: Accountants, Business Skills, Soft Skills, Technical and Digital Skills, Ethical Skills, Human Capital Theory, Accountants’Performance  \nAbstrak: Kemampuan untuk mendapatkan pekerjaan menjadi semakin penting dalampasar kerjayang canggih dan terintegrasi secara global saat ini. Penerapan teknologi baru, alat otomasi, dan perangkat lunakbaru yang berkelanjutan oleh departemen padaakhirnya akan mengubah ekspektasi tim akuntansi. Dengan bantuan literatur sebelumnya, esai ini mengkaji kemampuan dan keterampilan penting yang harusdimiliki akuntan saat ini. Untuk kinerja yang efektif, akuntan masa kini perlu memperoleh keterampilan paling mutakhir. Studi-studi sebelumnya, yang mengambil kesimpulan dari literaturyang diterbitkan dalam 20 tahun terakhir, meletakkan dasarbagipengetahuan dankemampuan mendasaryang harus dimiliki oleh akuntan modern. Empat bidang keterampilan utama yang mencakup seluruh rangkaian keterampilanyang dibutuhkan oleh akuntan di tempat kerja modern adalah keterampilan bisnis, softskills, keterampilan digital dan teknologi, dan keterampilan etis. Hal ini menekankan betapa pentingnya membekali akuntan profesional dengan keahlian terkini sehinggamereka dapat bekerja secara efisien di tempat kerja yang dinamis. Profesional akuntansi perlu mempelajari cara menggunakan teknologi baru jika mereka ingin  \nmelanjutkan bidangnya. Kajian ini memberikan saran kerangka teoritis dengan mengklasifikasikan dua puluh tiga keterampilan ke dalam empat kategori utama: keterampilan bisnis, keterampilan lunak, etika, serta keterampilan teknologi dan digital. Arah penelitian di masa depan juga disarankan  \nKata Kunci: Akuntan, Keterampilan Bisnis, Soft Skills, Keterampilan Teknis dan Digital, Keterampilan Etis, Teori Sumber Daya Manusia, Kinerja Akuntan  \n1. Introduction  \nDue to elements like business globalization, the internationalization of economic relations, the expansion of multinational organizations, foreign investments, and information systems, the environment in which accounting professionals work today is continually changing. Along with the more traditional financial management duties and financial reporting duties, accountants also perform organizational, strategic, and communication support roles (Rieg et al., 2022) . They need to learn more about the current role and priorities of their organization to use their hard and soft skills to build lasting values for the company. H","cbCaigk7iKhzrIBb","https://ap.wps.com/l/cbCaigk7iKhzrIBb","pdf",609134,42,"English","# Introduction\n## Human capital theory foundation\n## Evolving expectations for accountants\n## Skills required for modern accounting practice","[{\"question\":\"为什么现代会计人员需要更强的可就业能力？\",\"answer\":\"因为当今全球一体化、技术高度发达的就业市场不断提高对雇佣能力的要求，同时会计岗位随着新技术应用而持续演变。\"},{\"question\":\"文献综述将会计岗位所需技能划分为哪四类？\",\"answer\":\"将23项技能归入四个主要领域：商业技能、软技能、伦理技能以及数字与技术技能。\"},{\"question\":\"该研究使用了什么理论作为研究概念基础？\",\"answer\":\"研究以人力资本理论（Human Capital Theory, HCT）作为概念基础。\"},{\"question\":\"论文是否提出了未来研究方向？\",\"answer\":\"是的，文中在技能分类与框架讨论之后提出了未来研究方向。\"}]","Top Skills Honing for Today’s Accountants - A Literature Review | PDF",106]