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Journal of Accountancy

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Your EQ skills: got what it takes? So you thought the CPA exam was your last test? Read on.

Question: Is success in life and career determined primarily by rational intelligence (the IQ or intelligence quotient) or emotional intelligence (the EQ or emotional quotient)? In other words, what's more important: intelligence or intuition? Historically the professional accounting literature has placed little emphasis on behavioral issues such as EQ, although human behavior underlies most of what is written and taught about professional accounting. Now managers place increased value on behavioral skills that help people in the workplace. Look at this statistic: The productivity of one-third of American workers is measured by how they add value to information. Doesn't that describe CPAs exactly? This article will examine the ways in which EQ is crucial to CPAs' success and how they can cultivate EQ if they haven't got a lot of it.

The AICPA and the Institute of Management Accountants recognize that emotional intelligence skills are critical for the success of the accounting profession. In CPA Vision 2011 and Beyond: Focus on the Horizon (, the AICPA identifies emotional ...


Published version. Journal of Accountancy, Vol. 195, No. 3 (March 2003): 65-69. Permalink. © 2003 American Institute of Certified Public Accountants (AICPA).

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