Accountancy is constantly perceived as a boring and drab job due to its emphasis on technical skills.

Based on a survey conducted by Austin (2017), accounting was elected as the most boring job by 400
people. However, even as it continues to be perceived as boring, accounting is one of the fastest
growing jobs in the world. According to the Bureau of Labour Statistics (2016), job opportunities in
the accounting and auditing sector will rise by an estimated 10% over the next 10 years in the United
States of America, which is also faster than the average growth of all occupations. Also, the
enrolment rate of accounting courses for undergraduates has constant since 2002 (AICPA, 2017).
Malaysia is an example of a country where accounting is a field with increasing demand. The
government of Malaysia are trying to take significant steps in order to increase the number of
certified accountants in the country (Lee, 2018). Nevertheless, in a field where technical skills are
heavily emphasized upon, accounting graduates still struggle with employability. Doost (1999) has
criticised the way students are trained to be professional accountants with emphasis on the syllabus
alone and not exposure through internships. Accounting graduates acquire all the technical skills
they need through education but lack the non-technical skills as they are not exposed to the working
environment. According to Stone and Lightbody (2011), the modern profession of accountancy does
not only expect technical accounting skills in accounting education, but it should also cover
communication skills and other non-technical skills. Non-technical skills are considered as life skills
which tend to be one of the keys to success in terms of job performance. Therefore, employers have
categories these skills as the essential skills for their employees besides just knowing only the
technical skills (Brown, 2002). The expectations for these non-technical skills have risen significantly
due to the increase of competitive pressure and technology within the accounting field. These skills
are important for accounting graduates as they are the future accountants to provide professional
advice and services to the public and only with good personal characteristic enable a better career
success (Lange, 2000).

Accounting is used as a communication tool in a business where data or information is exchanged

between decision makers and accountants. Hence, communication skills are now considered as an
impotant requirement for fresh accounting graduates entering the field (Mohamed and Lashine,
2003). Communication engages in both verbal and non-verbal elements as well as the capability to
use any language either orally or in writing, in order to get a message across. Customer relations,
employee relations, strategic planning and public relations require effective communication.
According to Smith (2005), auditors are required to have good communication skills in order to be
successful, as good communication skills enable auditors to understand the aim of their findings and
finish their jobs efficiently. Besides that, auditors should be more efficient and emphasise more on
consultations regarding risk management. This goes to show that auditors must not only focus on
completing the technical aspect of their work, as efficient and effective communication is required
to communicate with their clients. Good communication skills do not only contribute to the rise in
the potential of auditors, it also helps to produce auditors of a better quality (Smith, 2005).
According to Ameen et al. (2010), communication skills were found to be the first and second most
important factor at the first two promotion levels for both audit and tax. Ameen et al. (2010) also
believes that having good communications skills is the key to success in the accounting profession.
However, accountants have encountered problems in communicating with non-accountants as they
were not properly educated on communication skills (Merz, 1989, as cited in Zaid and Abraham,
1994). Over the last few decades, University’s offering accounting courses have tried to enhance
their curriculum in order to improve their graduate’s communication skills, and many schools have
undertaken efforts to address lack of oral or written skills, with varying results. The major issue
found here in is that accounting courses may tend to attract prospective students who only believe
that mathematical or technical skills are most important and that the lack of communication skills
will not hinder their progress in the field (Ameen et al., 2010). Nevertheless, Hellinghausen (1998)
had emphasized on the importance of language and communication in the field of accounting.
Furthermore, a study conducted by Myers (1998) showed that 70 percent of employers favour the
skills such as following instructions, speaking fluently and clearly as well as attentiveness (listening
skills) during discussions and presentations as very vital in a working environment.

Another skill which is required by undergraduate accounting students is critical thinking skills. Critical
thinking is a vital skill that every graduate should possess (Wilkin, 2017). Critical thinking skills are
important because they enable graduates to deal effectively with scientific, social, and practical
problems (Shakirova, 2007). To be effective in the workplace, graduates must be able to solve
problems, think critically and make effective decisions for their superiors. However, St Augustine has
stated that he had seen many accountants who can count well, but a very limited number of them
has a good sense of wisdom (Clark, as cited in Mohamed and Lashine, 2003). Thus, making critical
thinking a skill to be emphasized on. Critical thinking skills is also the medium to the curricula
medication which is under the suggestion of the Accounting Education Change Commission (AECC)
as their motive is to transform accounting education away from the normal technical intensive
model (Jenkins, 1998). In the modern era of the accounting industry, accountants have been
performing less repetitive work due to the significant development in information technology
(Reinstein and Bayou, 1997). Thus, causing clients to expect accountants to look beyond what they
have observed, read and written which means accountants are required to analyse various
complicated systems while predicting various outcomes and problems and coming up with the most
viable solution (Reinstein and Bayou, 1997). Hence, professional organizations have suggested that
students should learn skill and various means to gain knowledge instead of relying on memorisation
(Wilkin, 2017). Also, based on a report to the Association of American Colleges and Universities, 91
percent of employers agree that possessing critical thinking skills is more valuable compared to a
degree major (Wilkin, 2017). With these skills, graduates can become confident in their reasoning
and apply their critical thinking ability to any content area or discipline (Lundquist, 1999). For
Example, an auditor must possess the skills to make well informed decisions when he or she is
carrying out an audit on a company. Regardless of any fields of audit, judgments and advices should
be professional, coming along with concrete evidence and justifications (Greenawalt, 1997). To be
an excellent auditor or accountant, one must possess excellent critical thinking skills in order to do
jobs beyond his or her ability and provide better auditory services to auditees.

Vast improvements in the information technology field has led to the business environment to be
more competitive and these discoveries are created to fulfil the economic demands by offering
economies of scale, movability, flexibility and higher accuracy (Rindasu, 2017). This has made
computing knowledge a pivotal component in the field of accounting. Basic computer knowledge
along with technology skills, which are needed in the workplace, are expected of accountants now
(Mohamed and Lashine, 2003). Not only does it help accountants be more creative, but it also
improves their level of adaptability to work in a new environment faster. Information technology has
had a significant impact in the audit profession (Janvrin, Bierstaker and Lowe, 2008). The biggest
impact IT has made on accounting is the ability of companies to develop and use computerized
systems to track and record financial transactions. Documents such as paper ledgers, manual
spreadsheets and hand-written financial statements have all been translated into computer systems
that can quickly present individual transactions into financial reports. Most of the popular
accounting systems can also be tailored to specific industries or companies thus enabling firms to
create individual reports quickly and easily for management decision making. On the other hand, IT
can improve the efficiency of auditors while improving the quality of the services provided by
existing auditors (Janvrin, Bierstaker and Lowe, 2008).For example, auditors with computing skills
will be able to perform administrative and repetitive documentations faster, which in turn gives
them more time to invest in high-risk and more important areas where judgements and critical
decisions are made, which enables them to provide auditing services of the highest quality
(Lombardi et al., 2015, as cited in Lowe et al., 2018). According to a study conducted by Lowe et al.
(2018) that consist of 111 auditors from various firms from the Big 4, public and local accounting
firms, has shown that auditors have increased the usage of the applications which were chosen as
subjects over the last ten years. The findings of that study show that applications for expert systems,
fraud review, and online transacting tests had the biggest increment compared to other applications,
which translates to a significant increase in quality to auditing services in risky areas. This is an
indication given with clear evidence that IT and computing knowledge are extremely vital to increase
the prospect and ensure the future of the accounting industry where accountants can provide
services of the highest quality.

In conclusion, it is clearly proven that given the increasingly difficult and limited job opportunities,
non – technical skills such as communication skills, computer skills and critical thinking are no longer
just a luxury. It has become absolutely essential for accounting graduates to have these skills in
order to progress for promotion in the accounting industry. Also, these attributes enable
accountants to maximise their potential, thus enabling them to provide better services and more
efficient solutions to solve the problems that occurs in a business. Besides the skills mentioned
above, there are other skills which are also important and accounting graduates should continue to
improve and acquire new skills while also simultaneously gaining extra exposure through internships
in the industry in order to understand how to communicate with different kinds of people that they
meet regardless of whether they are colleagues in the field or clients that are being served.
Moreover, professional bodies are constantly trying to improve accounting education by giving out
suggestions on what skills an accounting should have, and tertiary institutions are always trying to
modify the syllabus which are being offered in accounting courses in order to provide accounting
graduates with the skills required by potential employers that often vary due to globalisation and
changes in the industry. Furthermore, signs of improvement have been shown as computing skills as
well as knowledge of information technology are being taught in accounting courses nowadays in
order for students to have a glimpse of what applications they are going to utilise in the near future.
Based on this, if future accounting graduates’ possess these non-technical skills, they will sure be
able to any work related situation and will also be well prepared to face the incoming challenges of
the industry.