This paper explores the changing needs of employers and the business community in relation to the balance between technical and soft skills, such as communication skills, business presentation skills and other interpersonal skills. The researcher discusses the importance of soft relational skills for all business graduates, including accountants. The study further explains how soft skills can complement the technical skills taught to ensure that graduates are equipped to deal with the demands of a complex global business environment. The needs of different stakeholders, possible barriers to change and the way in which academic faculty can contribute are reviewed.
This study explains how to disentangle the relationships between outcomes and the configurations of marketing brand tactics and consumer attributes for a particular marketing phenomenon. We demonstrate that qualitative comparative analysis (QCA) can be implemented in marketing contexts, and that it can explain marketing phenomena to the standards of rigour, generality and complexity demanded by scientific research. Fuzzy set QCA (fsQCA) need not be feared; it can be a very useful case-based method for marketing theorists. The “thought experiment” featuring the hypothetical Dorah Explorah brand demonstrates fsQCA's value and its similitude with real markets, and confirms that a single attribute, marketing tactic or condition can affect the examined outcome differently when it is part of a different configuration, although it may not be necessary or sufficient for the outcome by itself. We extend the literature on marketing theory creation by drawing on social psychology and management disciplines (for methodology) and Heider's (1958) balance theory to propose a specific hypothesis. We then test this hypothesis via an experimental manipulation. We present the theoretical background supporting the study's hypothesis and make a strong plea for marketing scholars to develop theories using truly useful, highly predictive asymmetrical logic. We hope that this paper will act as a tutorial for marketing researchers, novices and experts, making the application of fsQCA as a methodology and as a set of techniques easier and more transparent. We explicitly highlight the configurationally important aspects of qualitative research in empirical marketing studies and comparative scientific enquiry.
Purpose
The business environment is changing and education at university business schools does not appear to keep pace. This paper aims to identify principles to guide educators in preparing accounting students for automation and artificial intelligence and sets an agenda for future research.
Design/methodology/approach
The seven principles are derived from an extensive literature review and the analysis of qualitative data from focus groups, thought leader discussions, interviews and workshops.
Findings
The derived seven Cs model includes: critical, conceptual thinking and the spirit of enquiry; complicate, grapple and fail; create, innovate and experience; concise communication; collaboration; consciousness, respectfulness and ethical fibre; and curiosity, lifelong learning and specialized generalists. An inclusive list of future research topics related to the seven Cs model is provided to aid researchers’ agendas.
Research limitations/implications
Although every attempt was made to base this study purely on expert opinions, as reflected in journal articles, conference papers, interviews and focus groups, it is impossible to prevent author biases from slipping into the interpretation and reflection involved in creating the model. Readers will also find some overlap in terms of the accounting business competencies development model’s seven Cs, due to the inter-related nature of the concepts and because the various definitions of concepts have some habits of the mind and social competencies in common.
Practical implications
The seven principles will help business schools and higher education policymakers guide future education developments with a focus on new competencies and reframed skills, as opposed to new knowledge. The model ensures that scholars and graduates have insight into the essential knowledge, attributes and skills that apply to the diverse nature of accounting vocations and can adapt to unanticipated changes.
Social implications
This new model can be used by business schools to ensure that graduates can fully contribute to a society impacted by automation and artificial intelligence by entering the workplace with the requisite skills. It also responds to critics’ fears about the role of business schools in preparing graduates for the future of work.
Originality/value
The paper contributes in two ways. First, rather than focussing on particular issues or the shortcomings of current education, it identifies broad-based principles from a literature review, interviews, focus groups and workshops. Second, it sets an agenda for future research.
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