Accounting Professionals’ Interpersonal Skills: effectiveness, conflicts, and job satisfaction

Authors

  • Marjorie Cristinne Gomes Menezes Correia Universidade Federal de Pernambuco
  • Cláudio de Araújo Wanderley
  • Andson Braga de Aguiar Universidade de São Paulo

DOI:

https://doi.org/10.17524/repec.v17i4.3324

Keywords:

Conflict between managers, Accountants, Effectiveness, Interpersonal Skills, Job Satisfaction

Abstract

Objective: Considering the changes in the role of accounting professionals in organizations, this paper

aims to investigate the relationships between the characteristics of accounting professionals, specifically

interpersonal skills, effectiveness, job satisfaction, and conflict with managers.

Method: This cross-sectional study adopted a quantitative approach and the survey research technique.

A questionnaire was applied to a sample of 74 accounting professionals.

Results: The interpersonal skills of accounting professionals are positively associated with their

effectiveness at work. Additionally, their interpersonal skills are positively associated with conflict between

organizational managers and accountants, and accountants’ effectiveness is positively associated with job

satisfaction, while conflicts decrease such satisfaction.

Contributions: This study provides three contributions. First, it discusses the importance of interpersonal

skills for accounting professionals to be effective and influence management; second, it presents empirical

findings to support the current discussion about the accounting profession based on the combination of

technical and non-technical skills; and finally, it suggests that there is a “dark side” to the development of

the accountant’s interpersonal skills.

Author Biographies

Cláudio de Araújo Wanderley

Dr em Management Accounting

Andson Braga de Aguiar, Universidade de São Paulo

a

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Published

2023-12-22

How to Cite

Cristinne Gomes Menezes Correia, M., Wanderley, C. de A., & Braga de Aguiar, A. (2023). Accounting Professionals’ Interpersonal Skills: effectiveness, conflicts, and job satisfaction. Journal of Education and Research in Accounting (REPeC), 17(4). https://doi.org/10.17524/repec.v17i4.3324