Soft skills and ethical aspects of business communication in the professional activity of accountant

Abstract

The relevance of the research topic is highlighted. At present, when many of the functions previously performed by the accountant, are successfully carried out by automated accounting systems, the appropriate education and experience in the specialty are not enough. In order to be in demand in the labor market, the accountant must have, in addition to professional competencies, a number of communication skills and personal skills. The content of hard skills and soft skills, the ability to check and assess the level of their mastering in specific indicators are considered. It is investigated which communicative skills and soft skills should be provided while training specialists in accounting and taxation in the field of higher education. Analysis of higher education standards in specialty 071 «Accounting and Taxation» for the first (Bachelor's and second) (Master's) degrees of higher education is carried out and general and special competencies that correspond to soft skills and those program learning outcomes that these competencies allow to achieve. There are common and different soft skills, which correspond to the competencies and make it possible to achieve program learning outcomes for different levels of higher education in accordance with the standards of higher education in specialty 071 «Accounting and Taxation». It is determined that such basic general cultural norms of communication, which form of expression is tolerance, tact, social and cultural awareness of a person, according to higher education standards in specialty 071 «Accounting and Taxation», are equally important for applicants at both levels of higher education. Such common skill as responsibility is associated with the ability to adhere to professional ethics and apply ethical principles in the performance of professional duties. It is defined that special competencies associated with the acquisition of soft skills for both of these higher education standards relate to the application of ethical principles. It is established that the standards of higher education in specialty 071 «Accounting and Taxation! take into account ethical aspects in the context of both general ethics (spiritual aspect) and professional ethics (practical aspect). The requirement to take into account current trends in changing the priority of soft skills in training the accounting professionals and in professional activities and to develop exactly those skills that are in demand now and in the near future is substantiated.