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Emotional Intelligence: Comparative Analysis of 
Accounting and Non-Accounting Business Majors at 

Two Universities 
 

Anna Carol Lampe 
Rockhurst University 

 
Barbara Burgess-Wilkinson 

Winthrop University 
 

Steven A. Frankforter 
Winthrop University 

 
Jayne D. Maas 

Winthrop University 
 
 
 

Success in accounting has long been associated with completing technical tasks as opposed to 
cultivating relationships. In 1999, the AICPA Core Competency Framework was adopted and 
expanded professional competencies to include not only functional competencies but personal and 
broad-based business competencies. Personal competencies include intrapersonal and interpersonal 
skills, comprising a range of behaviors collectively grouped as emotional intelligence. 

This study examines the emotional intelligence (“EI”) of 609 business school students at 2 
different universities (University A and B), using TTI’s Emotional Quotient (TTI) inventory report. 
The groups were segregated into accounting and non-accounting groups and comparative t-tests were 
conducted.  The results were significant, confirming our hypotheses that the EI of accounting students 
at universities A and B, separately and combined, were lower than the EI scores of non-accounting 
business majors.  

 
Introduction 

 Traditionally, accounting programs have taken the view that cognitive skills (i.e., technical 
accounting knowledge) are the most important attributes for accounting graduates to acquire and 
achieve success throughout their professional accounting careers. In the late 1980s, the professional 
paradigm shifted; stakeholders began to exert significant pressure for changes in accounting education 
to emphasize other skills and attributes such as interpersonal/relationship-building (soft skills).   

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2022, Volume 12, pages 1-12 

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(American Accounting Association, 1986; Kullberg, et al.,1989; Accounting Education Change 
Commission,1990)  

Over time, a broad set of skill-based competencies has begun to develop out of this mandate.  
In 1998, the American Institute of Certified Public Accountants (AICPA) launched the AICPA Vision 
Project (AICPA, 1998). Out of this process, the AICPA developed the Core Competencies 
Framework (AICPA, 1999) in concert with academic partners.  This framework represents a tall order 
for entry-level core competencies and professional success in accounting - a broad range of functional, 
broad-business, and personal competencies still intact today. Technical competencies most closely 
align with the task-oriented skills and value contributed by accounting professionals, such as decision 
modeling, risk analysis, measurement, reporting, and research. Broad business competencies relate to 
the context in which accounting professionals perform their services such as strategic/critical thinking, 
industry/sector and international/global sector, resource management, legal/regulatory perspective, 
and marketing/client focus. Personal competencies, most relevant to this paper, include one’s 
behaviors, attitudes, and professional demeanor, as well as problem-solving and decision-making, 
interaction, leadership, communication, and project management.  Emotional intelligence is a pivotal 
component of the AICPA Core Competency Framework (1999) because personal competencies 
include behaviors and attributes that control and regulate one’s emotions to act in appropriate ways 
in the professional workplace. 

Despite calls by many constituencies to change accounting education to incorporate more 
personal competencies (soft skills like emotional intelligence), academia has been slow to respond.   
McPhail (2004) observed that accounting educators had not significantly assisted in the development 
of emotional intelligence among accounting students: 

“…All accounting and business problems could be construed as being resolved on 
arriving at a particular emotional state. However, while accounting education 
generally provides students with help in exploring the analytical and perhaps even the 
critical elements of business decisions, it fails to develop the kind of emotional 
competencies that would enable students to engage in a more emotional way with 
these problems” (p. 634) 

Salovey and Mayer’s (1990) study of social (non-cognitive) intelligence presented a framework 
for emotional intelligence (EI), which was based on the ability to regulate one’s emotions and 
accurately monitor others’ emotions. The authors defined EI as “a form of social intelligence that 
involves the ability to monitor one’s own and other's feelings and emotions, to discriminate among 
them, and to use this information to guide one’s thinking and action” (p185). In a previous study, 
Goleman (1995) examined the relationship between traditional cognitive IQ tests and success in the 
workplace, finding that IQ by itself was not a good predictor of job performance. Goleman found 
that EI is a more important determinant of management success (including accounting professionals) 
than technical expertise or cognitive ability. Cherniss and Adler (2000) found that EI was critical for 
effective work performance across several business-related fields. 

Likewise, several studies indicate a positive correlation between EI and academic success 
among college students. Lam and Kirby (2002) found that EI accounts for increases in individual 
cognitive-based performance above the level attributed to general intelligence in three of the four 
emotional intelligence subscales: overall EI, perceiving emotions, and regulating emotions. Burgess-
Wilkerson et. al. (2012) analyzed EI in an academic setting and found that EI scores can improve as a 
result of academic interventions. In addition, research indicates that millennials have been coached 
most of their lives and are very amenable to coaching as a workforce readiness strategy at the collegiate 
level (Wright, 2015). 

In this study, we conduct a comparative analysis of EI among accounting and non-accounting 
business majors at two four-year universities in the United States. This research adds to the current 



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literature by evaluating the emotional intelligence of accounting and non-accounting business students 
using the TTI Inventory, a validated instrument for which results have not been previously reported. 
To address the concern that student data may be weak and lack external validity, the study used two 
different universities. We begin with a brief review of the literature regarding EI and its application to 
accounting. This is followed by a discussion of the design and results of the study.  We conclude with 
a summary and discussion, including suggestions for future research. 

 
Literature Review 

 
Emotional Intelligence 

Emotional intelligence (EI) is a construct that involves the awareness and expression of 
emotions experienced by oneself and others, as well as the ability to understand and regulate such 
emotions. Thorndike and Stein (1937) first reported the concept of “social intelligence” as the ability 
to understand and manage people to act wisely in human relations. He did not believe people were 
born socially intelligent. Wechsler (1940) fought for the addition of “non-intellective aspects” as a 
measure of general intelligence. Wechsler believed that factors other than intellectual ability are 
involved in intelligent behavior. His philosophy was that intelligence is the global capacity to act 
purposefully and deal with one’s environment. Likewise, Leeper (1948) purported that “emotional 
thought” should be considered when reviewing the concept of “logical thought”. He believed that 
“emotional thought” was a part of “logical thought” and emotional processes of all sorts are organized 
in their influence and should be studied as an aspect of the motivation of higher animals. However, it 
was not until the 1980s that the current concepts related to emotional intelligence started to emerge. 

Gardner (1983) shared a theory of multiple intelligences that encouraged researchers to step 
outside the notion that human beings are confined to a singular or plural view of intelligence, 
observing that higher education primarily emphasized language intelligence and logical-mathematical 
intelligence. He concluded that five other types of intelligence were equally important to collective 
human intelligence and could be grouped as interpersonal and intrapersonal intelligence.   
Interpersonal intelligence focuses on external events and involves the recognition and evaluation of 
feelings in others. Intrapersonal intelligence, on the other hand, focuses on the self and one’s ability 
to recognize and evaluate his or her own feelings. 

Within these multiple levels of intelligence, a movement evolved that expanded interpersonal 
and intrapersonal intelligence. Salovey and Mayer (1990) coined the term “emotional quotient” and 
later defined it as a type of social intelligence that involves the ability to monitor one’s own and others’ 
emotions, discriminate among them, and use that information to guide one’s thinking and actions. 
Both intrapersonal and interpersonal intelligence are theorized to be a large portion of what Mayer et 
al (2000) define as emotional intelligence (EI). 

Bar-On (2005) argued that the multiplicity of definitions from Gardner’s approach added 
layers of confusion and complexity as to the best approach, definition, and measure of emotional and 
social intelligence.  As a result, some researchers (Goleman, 1998; Mayer & Salovey, 1997) named this 
construct "Emotional Intelligence" while Bar-On (1997) chose the term “emotional and social 
intelligence” thereby formalizing the concept of Emotional-Social Intelligence (ESI) in 2005.  For this 
study, we use the term emotional intelligence (EI) as defined by Salovey and Mayer (1997), and 
includes the ability to understand and regulate one’s emotions and the emotions of others. 

 
Emotional Intelligence and Accounting 

Goleman (1995) argued early on that EI was capable of being taught in the same way as other 
traditional cognitive intelligence skills. In 2002, Goleman focused his attention on accounting and 
examined the impact of EI attributes (self-management and social skills) on the ability of partners to 



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add profitability in a large public accounting firm. Goleman observed that partners with strong social 
skills added 100 percent more than those with only self-management skills and that partners who had 
significant self-management skills contributed 78 percent more in incremental profits than partners 
who did not have such skills. The theme emerged that EI was related to professional success in 
accounting. 

Likewise, Goleman et al. (2002) found that partners in a large public accounting firm achieved 
a 390 percent incremental annual profit when strong self-management and social skills existed. Akers 
and Porter (2003) further validated what Goleman had observed earlier: professional accountants 
performed better if self-awareness, self-regulation, motivation, empathy, and social skills were 
developed. Later studies followed this same line of research: interpersonal and communication skills 
were significant in partner promotions (Blanthorne et. al., 2005); accountants must understand 
emotions and be capable of working with individuals from all walks of life (Jones & Sin, 2003); 
intrapersonal/communication skills are valued by accounting stakeholders (Ashiabor et. al., 2006); 
employers value EI among accounting professionals (Manna et. al, 2009); accounting majors with the 
ability to connect their emotions to solve problems and manage stressful tasks do better in job 
interviews (Chia, 2005); and accountants need a combination of EI and generic skills (Daff et. al, 
2012). 

Few comparative EI studies of accounting and non-accounting majors exist. Bay and McKeage 
(2006) conducted a comparative study of EI among 47 accounting and 54 marketing students in two 
junior-level courses using the Mayer-Salovey-Caruso Emotional Intelligence Test (MSCEIT) (Mayer 
et. al., 2002). The MSCEIT is an ability-based test designed to measure the four scales of EI. The 
results revealed that the accounting students and marketing students scored 93.7 and 86.3, respectively, 
on aggregate EI. Although accounting students performed better, scores of 90 -100 were perceived as 
low average scores for EI under the MSCEIT test guidelines meaning both groups performed poorly. 

Esmond-Kiger et. al. (2006) evaluated accounting versus non-business accounting students in 
one university setting, using the Weisinger emotional intelligence instrument. The Weisinger 
instrument is modeled after Salovey and Mayer’s theoretical building blocks of emotional intelligence.  
Of the 460 students that participated in the study, 281 were identified as accounting majors. The study 
found that the EI scores of accounting students were significantly lower than their non-business 
counterparts even though their GPAs were higher. 

Cook, et. al. (2011), on the other hand, evaluated the EI of 430 students representing a broader 
cross-section of first- and fourth-year accounting and liberal arts students at three different universities 
(US, Canada, South Africa). The MSCEIT and Levenson’s Self-Report Psychopathy (LSRP) - III 
instruments were used. Levenson Self-Report Psychopathy Scale is a test of sociopathy. Psychopathy 
is a personality disorder characterized by a lack of empathy for others. The measure consists of two 
scales: primary psychopathy (psychopathic emotional affect) and secondary psychopathy 
(psychopathic lifestyle). The test consists of twenty-six statements that could apply to the individual. 
The findings revealed that the average EI score of fourth-year students (seniors) did not exceed that 
of the first-year students (freshmen) and the EI levels for both cohort groups were less than average.  
No evidence existed that a university education increased the level of EI in students, implying a student 
is not guaranteed to be more emotionally mature upon graduation regardless of the field of study.  
Similar findings showed no increase in EI scores from the first- to fourth-year liberal arts majors and 
accounting majors. 

 
Purpose of the Study 

 The purpose of this study is to conduct a comparative analysis of emotional intelligence among 
accounting and non-accounting students at two universities with contrasting business programs, 
missions, and visions, as well as populations. Of interest is the extent to which the emotional 



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intelligence test scores will vary among accounting and non-accounting business majors from these 
universities, identified as University A and University B. The TTI Emotional Quotient (TTI), a 
validated EI instrument, is used as the measurement tool. 

We predict that business students majoring in accounting will exhibit lower aggregate EI 
scores than non-accounting business majors. A limitation of the study existed in selecting a target 
population at a single institution that may have low or negligible external validity due to sample size 
and representation. To address this issue, we extended our research to include accounting and non-
accounting business majors at two different four-year institutions. 

We predict that business students majoring in accounting will score lower in EI than other 
non-accounting business students, and these results will be true at University A, University B, and in 
total. Therefore, this study’s hypotheses are set forth as follows: 

 
H1a   Aggregate EI test scores among accounting major students at University A will be 

lower than EI test scores for other non-accounting business students. 
H1b   Aggregate EI test scores among accounting major students at University B will be 

lower than EI test scores for other non-accounting business students. 
 
H1c   Aggregate EI test scores combined, for both universities A and B, will be lower than 

EI test scores for other non-accounting business students. 
 

Design 
 

Participants 
The research population consists of 609 students at two four-year institutions: University A 

and B. Both universities are in the United States and are accredited by the Association to Advance 
Collegiate Schools of Business (AACSB). 

University A is a public, coeducational, liberal arts university in the Southeast and is recognized 
by a national foundation as a university that "encourages character development."  The values of 
service, excellence, diversity, community, and leadership have shaped University A’s successes and 
supported its development.  There are 42 undergraduate and 26 graduate degree programs available 
to over 6,000 students.  Business school students major in business administration, with 
concentrations available in accounting, economics, finance, international business, marketing, 
management, and computer science.  A liberal arts core is the foundation for all degree programs. The 
business school has approximately 1,000 undergraduate students of which approximately 200 are 
declared accounting majors.  There is a 14:1 student-to-faculty ratio, an average size of 24 for 
undergraduate lecture classes, and all classes are taught by faculty.  75% of full-time faculty hold the 
highest degree in their field. 

University B is a private Jesuit university in the Midwest. The Jesuits’ shared goal is to provide 
an excellent education that develops competent, compassionate, and committed leaders through a 
value-centered education. Together, Jesuits and professors embrace the contributions of other 
religious and ethical traditions because they complement the Catholic intellectual tradition of social 
thought and service. The University is about half the size of University A, serving approximately 3,000 
students on its campus but offering 50 undergraduate and graduate programs. The business school 
has approximately 375 undergraduate students of which 100 are declared accounting majors.  Business 
school students major in business administration, with concentrations available in accounting, 
economics, finance, international business, marketing, and management. A liberal arts core is the 
foundation for all degree programs. University B has a 12:1 student-to-faculty ratio, an average size of 

http://en.wikipedia.org/wiki/Public_university
http://en.wikipedia.org/wiki/Coeducational
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24 for undergraduate lecture classes, and all classes are taught by faculty.  92% of full-time faculty hold 
the highest degree in their field.  

 
TTI’s Emotional Quotient (TTI) 

The TTI Emotional Quotient assessment is based upon a multidimensional perspective of 
emotional intelligence, developed by TTI Success Insights company. The emotional intelligence item 
bank is based upon the Goleman (1995) model of emotional intelligence. The TTI assessment 
provides an overall Emotional Intelligence Quotient (EQ) score, an Intrapersonal Intelligence score, 
an Interpersonal Intelligence score, scores on five components of EQ, and five personality factors.  
The TTI has 57 questions and requires approximately 10 minutes for the completion of the online 
self-assessment. It has two components and five subcomponents. The questions use a five-point 
Likert scale. The first component, interpersonal, includes self-awareness, self-regulation, and motivation. 
The second component, intrapersonal, includes social skills and empathy. The five subcomponents are 
combined into a total score. Table 1 displays the components, subcomponents, and definitions for 
the TTI. 

 
Table 1 - Components, Subcomponents, and Definitions – TTI Emotional Quotient Instrument 
 

Components Subcomponents Definition 

Total Score  A general indication of a respondent’s level of emotional intelligence. 
Includes all five subcomponents. 

Intrapersonal  The ability to understand yourself, form an accurate concept of 
yourself, and apply that concept to operate effectively. 

 Self-Awareness The ability to recognize and understand your moods, emotions, and 
drives, as well as their effect on others. 

 Self-Regulation The ability to control or re-direct disruptive impulses and moods and 
the propensity to suspend judgment and think before acting. 

 Motivation A passion to work for reasons that go beyond money and status and a 
propensity to pursue goals with energy and persistence. 

Interpersonal  
The ability to identify and understand how to effectively relate to, 
work with and motivate others. This is made up of two key 
competencies: 

 Social Skills Proficiency in managing relationships and building networks. 

 Empathy The ability to understand the emotional makeup of other people. 

 
Respondents rate each item using a Likert scale with the options: “Very Inaccurate, Somewhat 
Accurate, Neither Accurate nor Inaccurate, Somewhat Accurate, and Very Accurate”. There are 31 



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reverse-scored items on the instrument. The TTI Emotional Quotient is normed based upon the 
standard bell curve resulting in 16% low scores, 68% average scores, and 16% high scores (EQ 
Mentor, 2008). 
 
Reliability and Validity  

The Alpha coefficient provides information about the internal consistency of the scales and 
test-retest reliability is used to provide information about the stability of the instrument. All reliability 
estimates exceeded the minimally acceptable level of 0.7 which is similar to other EI assessments.  The 
item bank was developed by two Master’s level psychologists. Eight subject matter experts reviewed 
the items for reliability to targeted constructs and pilot tested the instrument on 100 individuals for 
face validity information resulting in additional items, revisions of some items, and dropping a few 
items. Further reliability and item analyses were conducted resulting in two additional revisions (EQ 
Mentor, 2008).  Table 2 shows the reliability measures and the descriptive statistics of the TTI 
Inventory used in this study. All TTI scores and subscores are standardized on a 0 to 10 scale with an 
assigned mean of 7.5. 

 
Table 2 - Reliability and Descriptive Statistics of the TTI Emotional Quotient Instrument 
 

Component # Items Mean Min Max SD Test-
Retest Alpha 

Self-Awareness 10 items 7.7 3.2 10.0 .94 .880 .738 

Self-Regulation 12 items 6.5 1.0 10.0 2.77 .789 .792 

Motivation 12 items 7.9 3.1 10.0 3.04 .916 .767 

Empathy 12 items 7.6 3.3 10.0 2.90 .903 .764 

Social Skills 11 items 7.5 3.4 10.0 1.33 .952 .817 

Total EQ 57 items 7.3 3.6 9.5 0.94 .967 .926 

Intrapersonal EQ 34 items 7.3 3.6 10.0 1.03 .948 .885 

Interpersonal EQ 23 items 7.5 3.6 9.9 1.10 .901 .868 
 
Data Collection and Analysis 

The EQ scores of 609 junior and graduate students were collected from University A and 
University B students in the College of Business from 2010 to 2015, which included 512 University A 
students and 97 University B students. The median age of the junior students was 21 and that of the 
graduate students was 23. Of the 512 participating business school students from University A, 140 
(approximately 28%) were declared accounting majors. Of the 97 participating business school 
students from University B, 35 (approximately 36%) were declared accounting majors. The TTI was 
administered to students early in the semester in one of their core business courses at both universities, 
identifying the declared major of each student. IRB protocol was followed at both institutions and 
each student signed informed consent documents. We gathered the aggregate EQ score of all students 
who participated in the study. We segregated the student EQ data into two groups: University A and 
University B. We performed an independent samples t-test on each group. We then aggregated all the 
data and performed an independent samples t-test on the combined groups. 

 



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Results 

The results appear in Table 3. At University A, the mean EI score for accounting majors and 
non-accounting business majors was 7.20 and 7.41, respectively.  The t-statistic of -2.20 is statistically 
significant, supporting H1a. At University B, the mean EI score for accounting majors and non-
accounting business majors was 6.47 and 7.70, respectively. The t-statistic of -12.33 is statistically 
significant, supporting H1b. The combined results for both universities showed a mean EI score for 
accounting majors and non-accounting business majors of 7.05 and 7.47, respectively.  The t-statistic 
of -4.97 is statistically significant, supporting H1c. In sum, our results support all three hypotheses 
that accounting majors have lower EI scores than non-accounting business students. 

 
 

Table 3 - Difference of Means for Accounting Majors vs. Non-Accounting Business Majors 
 

Item Accounting 
Major Mean (n) 

Non-Accounting Business 
Major Mean (n) t Significance 

University A 7.20 (140) 7.41 (372) -2.20 .048 

University B 6.47 (35) 7.70 (62) -12.33 .000 

Total 7.05 (175) 7.47 (434) -4.97 .000 

 
Discussion 

This study compared the emotional intelligence (“EI”) of accounting and non-accounting 
business majors at two different four-year institutions in the United States, using the TTI Emotional 
Quotient (TTI) inventory report for which results have not previously been reported. The results 
indicate that the EI scores among accounting majors at both universities, separately and combined, 
were statistically lower than their non-accounting business major peers. The results, using the TTI 
inventory report, are consistent with previously published results using different validated EI 
instruments. Bay and McKeage (2006) reported an exception, using the MSCEIT instrument. While 
the reported EI scores of accounting students were somewhat higher as compared to marketing 
students in their study, the score was still considered low on the instrument’s scale.    

The findings of the collective research strongly suggest that accounting students have lower 
EI than their non-accounting counterparts, regardless of the instrument used, the mix of students 
evaluated, or the university settings. Given the premise in this paper that EI is a predictor of future 
professional success in accounting, the findings suggest accounting students will be ill-prepared for 
the workforce without the acquisition of EI skills in academic careers. This is especially a concern with 
millennials. Millennials are now the largest population in the workforce. By 2030, 77 million will make 
up 75% of the workforce; however, millennials are said to have two lives. They are becoming hyper-
socialized online (second life) but increasingly alienated in their real lives (IRL) meaning they will be 
less likely to develop interpersonal skills and abilities. Research indicates they most likely will go deeper 
into interactive media, spending less time with face-to-face interactions (Anderson & Rainie, 2012). 

To develop professionally ready graduates who will be effective employees and leaders, 
students must be prepared to learn a variety of emotional intelligence skills including how to sense, 
understand, and effectively apply the power and acumen of their emotions and the emotions of others 



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to facilitate high levels of collaboration and productivity for their future employers. Based on feedback 
from companies who hire accounting majors (O’Connor et al., 2013), the university has a responsibility 
to provide students not only with a strong foundation in the major functional areas of accounting but 
also in professional readiness; emotional intelligence is a major component of this professional 
readiness. If colleges and universities can incorporate emotional training into their accounting 
curriculum, employers believe these students’ emotional intelligence will continue to improve, and 
they will be more professionally ready for working and succeeding in the accounting field. 

According to Wilkerson et. al (2013), various business schools are embracing emotional 
intelligence as part of a program requirement either as part of an integrated curriculum or as a program 
activity. In one instance, emotional intelligence theory was infused into a school’s business 
communication curriculum as a strategy for developing interpersonal and intrapersonal 
communications more effectively (Myers & Tucker, 2005). Vandervoort (2006) advocated improving 
student emotional intelligence because those with higher self-knowledge tend to make better career 
choices, have fewer behavioral/emotional problems, and have higher scores on standardized 
achievement tests. Some colleges view emotional intelligence as a vital part of academic life, 
particularly in the Colleges of Business Administration (CBA). At a private Jesuit university in the 
midwest, two semesters of professional readiness with an emphasis on developing emotional 
intelligence are required of all students in the AACSB business school (Lampe, 2017). At this same 
school, the Magis Leaders Program was designed to provide emotional intelligence training to 
accounting majors. 

According to Milton Friedman (2009), “The power to do good is also the power to harm”. 
Being armed with emotional intelligence not only helps people gain an advantage in the workplace, 
but it can also make them aware of those with whom they deal day to day who may use their EI for 
nefarious purposes (Bariso, 2016).  Burgess-Wilkerson et. al. (2012) analyzed EI in an academic setting 
and found that EI scores can improve as a result of academic interventions. In addition, research 
indicates that millennials have been coached most of their lives and are very amenable to coaching as 
a workforce readiness strategy at the collegiate level (Wright, 2015). It is therefore critical for 
accounting programs to provide resources for EI development either as a self-directed learning 
component or via the academic curriculum with strategies that include: 1) self-assessment  2) program 
opportunities for self-development in key areas through coaching and training; and 3) effective follow-
up. If planned interventions are part of the required accounting curriculum rather than a business 
program overall, accounting students can be guided to better see the connection between accounting 
technical skills (hard skills) and EI skills (soft skills) as essential workforce skills.    
 
Limitations and Future Research Directions  
 Future research can enhance our knowledge in this area by studying the results of the sub-
scale components of the EI instrument of accounting majors in more depth and to identify gender 
differences. This would help identify trends and patterns in key areas such as empathy, self-awareness, 
and social skills that might reflect an over-representation among accounting students. This would 
provide more specific data to improve the EI of accounting students through targeted planned 
interventions. 

Despite the importance of EI to professional success in accounting, college students still view 
the accounting discipline as more quantitative and less interactive, suggesting personal competencies 
are not perceived as important to success. According to Maas et. al. (2013), where students self-
reported perceptions of accounting in a pre-and post-intervention activity, students frequently stated 
that accounting was number crunching, bookkeeping, doing taxes, and a desk job. However, after a 
planned intervention activity in which students learned that accounting indeed involves a great deal of 
communication and interactions with others, the post-intervention results suggested that these 



10 
 

significant perceived myths were shattered and increased students’ interest in accounting. This 
research shows that false perceptions of workforce readiness skills and attributes for the accounting 
discipline persist and could be factored into the self-selection process. A possible implication of flawed 
perceptions is that accounting majors are drawn to accounting because they perceive professional 
success as more closely tied to quantitative rather than personal competency skills. This might further 
suggest accounting students with lower EI gravitate toward the major. The issue of flawed perceptions 
and their impact on self-selection needs much further examination.  

This work did not employ a pretest-posttest design to control for possible self-selection bias. 
However, we also recognize that in virtually all published works related to emotional intelligence 
research (behavioral research in general), such controls are not administered. Still, not employing such 
controls is a limitation of our study. 

 Ongoing research, combined with planned recruitment and interventions educating students 
regards the realities of the accounting profession early in their academic careers, might increase the 
eligible pool of accounting majors who have higher EI while training those individuals with low EI. 
The implications associated with low EI in an increasingly large millennials workforce may be 
significant. More research should be done in this area. 

 
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