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Accounting Curriculum in the Sustainbility Era: Employability of Future Accountants

Table 3: Future Accountants’ Hard Skills

Hard skills Studies Operational definitions
Corporate reporting Association of Chartered Certified Accountants (2016); Vitolla et al. (2019) Ability to adopt and move towards inter-dimensional reporting that combines financial, and non-financial data.
Ethics Tsiligkiris and Economics (2020), Tsiligiris and Bowyer (2021) Ability to act ethically and professionally with objectivity, professional competence, and due care.
Technological and digitalization Tsiligiris and Bowyer (2021) Ability to familiarize one’s self with the technical and data changes associated with the implementation of digital technology
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