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Journal of European Economic History
2023, Volume:4, Issue:2 : 19-28
Research Article
Soft Skills Integration in Accounting Curriculum: A Competency-Based Framework for Employability, Professional Judgment, and Lifelong Learning
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1
Department of Accounting & Finance, Eastbridge University of Business, Dhaka, Bangladesh
2
School of Commerce, Riverdale Institute of Management Studies, Kolkata, India
3
Department of Accounting, Westland School of Business, Accra, Ghana
Abstract

Accounting graduates are increasingly expected to demonstrate more than technical competence; employers and professional bodies emphasize communication, teamwork, critical thinking, leadership, ethical reasoning, and adaptability as core capabilities for effective professional performance. Yet, many accounting programs continue to treat soft skills as “add-ons” or assume they will develop implicitly through traditional teaching. This paper develops a competency-based framework for integrating soft skills across the accounting curriculum using a scaffolded, assessable, and industry-aligned design. Drawing on international professional education standards and prominent accounting education reform recommendations, we synthesize evidence from prior research and propose a practical “Embed–Practice–Evidence” model that integrates soft skills into course outcomes, learning activities, and assessment systems. We present an implementation roadmap (mapping, scaffolding, pedagogy, assessment, assurance of learning, and continuous improvement) and include illustrative course-embedded assessments such as client memo writing, audit role-play simulations, group analytics projects, and reflective professional portfolios. The paper contributes by offering a structured approach that balances technical accounting rigor with transferable skills development and provides measurement strategies for program-level assurance.

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