Emotional Intelligence: Comparative Analysis of Accounting and Non-Accounting Business Majors at Two Universities
Keywords:
Emotional intelligence, Accounting, Emotional quotient, Professional readinessAbstract
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.
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