A quantitative study of the relationship between emotional intelligence and virtue ethics in accounting professionals.

摘要

Emotional Intelligence (EI) and Virtue ethics (VE) are areas of investigation that have in recent years become important in accounting organizations. Research on the relationship between emotional intelligence and virtue ethics in accounting professionals have received thus far, little attention. Therefore, the relationship between emotional intelligence and virtue ethics in the accounting industry is not known. Scholars theorize that a link exists between EI and VE that is important for effective leadership. However, little empirical evidence exists to date to support this claim. The research problem of this study centers on the gap in knowledge that exists pertaining the relationship between EI and VE in accounting professionals. Knowledge of the relationship between EI and VE will be beneficial to accountants, as these soft skills have been reported to be beneficial in other professions by contributing to effective organizational performance. The technical knowledge required to encompass the "soft skills" of accounting professionals in today's global environment have changed insignificantly since the early 1990s. Accounting professionals are now required to provide other functions such as information facilitation in addition to technical tasks such as bookkeeping, financial analysis, auditing, and tax preparation therefore creating a greater emphasis on utilizing the soft skills of EI and VE. (Key words: Emotional intelligence, virtue ethics and accounting professionals).