ТРИ ПРЕДИЗВИКАТЕЛСТВА ОТНОСНО ПРОБЛЕМА ЗА МЕКИТЕ УМЕНИЯ В СЧЕТОВОДНАТА ФУНКЦИЯ
THREE CHALLENGES REGARDING THE SOFT SKILLS PROBLEM IN THE ACCOUNTING FUNCTION

Author(s): Vesna Nencheva-Rizova
Subject(s): Economy, Accounting - Business Administration, Socio-Economic Research
Published by: Бургаски свободен университет
Keywords: soft skills; accounting
Summary/Abstract: The review of relevant literature indicates that the accounting function in a given organisation undergoes significant changes and meets new challenges. In this context, there is a need to redefine the role and goals of the accountant in relation to multiple internal and external factors that influence the profession. A main goal of this article is to conduct a critical analysis of the conceptual problems in the method for application, assessment and understanding soft skills. The article defines three key challenges: the lack of agreement regarding the definition of the specific term and its boundaries; the necessity for clarifying the relation between skill and stable personal characteristic; the identified need for soft skills in the accountant profession.

• Details
• Contents