Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних наук


Автор: Sveta on .

Cite as APA style citation
Korol' S., Klochko A. Hard ta soft skills buhgaltera. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 3. S. 147-159.

DOI:  http://doi.org/10.31617/visnik.knute.2020(131)11

UDC 005.336.5:657
KOROL Svitlana,
DSc (Economics), Professorofthe Department of Accounting and Taxation,
Kyiv National Universityof Trade and Economics
19, Kioto str., Kyiv, 02156, Ukraine

E-mail: s.korol@knute.edu.ua
ORCID: https://orcid.org/0000-0003-0958-8720
KLOCHKO Anastasiia, 
Auditor Assistant of audit company "HLB Ukraine"
8, Panas Myrnyi str., Kyiv, 01011, Ukraine

E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: https://orcid.org/0000-0001-7845-0317


Background. Improving the efficiency of professional activity requires revision and improving of knowledge and skills of person. The primary competencies, which are the basis for her or his initial employment, change throughout professional career for effect­tiveness of the business and their personal success.
The aim of the article is to determine the content, role and factors of development of the system of hard and soft skills of professional accountants in the context of business requirements.
Materials and methods. The theoretical and methodological basis for writing the article were the works of domestic and foreign scientists on the topic of research. The methods of theoretical generalization, comparative analysis, synthesis, systematization are applied.
Results. Content, categories and requirements for soft and firm skills were iden­tified in terms of developing the required competencies of a professional accountant. Features of balance between soft and hard skills for successful activity of professional accountant are considered. The special requirements to the skills of the accountant at dif­fer­rent stages of his professional life in the constantly changing economy are analyzed.
Conclusion. Working in a behavioral economy causes the traditional approach to be replaced by a new approach that requires increasing requirements for the employee’s soft skills. Instead, the digital aspect of the economy is leading to the transformation of hard skills. At the same time, soft skills remain an important factor in maintaining the professionalism of an accountant in his up-to-date value and, as a result, increase the accountant’s standard of living and improve financial results for the business.
Keywords: hard skills, soft skills, social intelligence, professional accountant, behavioral economics, digital economics.


  1. Gardner, T. A. (2017). Exploring the Importance of Soft Skills Training for Accoun­tants The Walden Dissertations and Doctoral Studies Collection. Retrieved from https://scholarworks.waldenu.edu/cgi/viewcontent.cgi?referer=https://scholar.google.com.ua/&httpsredir=1&article=4781&context=dissertations [in English].
  2. Bikkulova, O. Chto takoe hard i soft skills? V chem raznica? Chto vazhnee? [What are hard and soft skills? What is the difference? What is more important?]. proforientator.ru. Retrieved from https://proforientator.ru/publications/articles/chto-takoe-hard-i-soft-skills-v-chem-raznitsa-chto-vazhnee.html [in Russian].
  3. Ivonina, A. I., Chulanova, O. L., & Davletshina, Ju. M. (2017). Sovremennye naprav­lenija teoreticheskih i metodicheskih razrabotok v oblasti upravlenija: rol’ soft skills i hard skills v professional’nom i kar’ernom razvitii sotrudnikov [Modern directions of theoretical and methodological developments in the field of management: the role of soft skills and hard skills in the professional and career development of employees]. Internet-zhurnal "Naukovedenie" – Internet Journal “Science"1, 3. Retrieved from http://naukovedenie.ru/PDF/90EVN117.pdf [in Russian].
  4. Myhasyk, O. D., &  Kitchenko, M. I. (2017). Profesija buhgaltera v Ukrai’ni: suchasni vyklyky ta perspektyvy [The profession of accountant in Ukraine: current challenges and prospects]. Profesijna osvita: problemy i perspektyvy – Vocational education: problems and prospects12, 36-40 [in Ukrainian].
  5. Pigin, V. Proryvnye veshhi generirujut ljudi s osobym naborom soft skills [People with a special set of soft skills generate breakthroughs]. finassessment.net. Retrieved from https://finassessment.net/blog/vasilij-pigin-proryvnye-veshchi-generiruyut-lyudi-s-osobym-naborom-soft-skills [in Russian].
  6. Colquhoun, L. (2018). Soft skills or technical skills? How accountants stay relevant in a changing world. Retrieved from https://www.intheblack.com/articles/2018/11/06/ soft-skills-or-technical-skills [in English].
  7. Colquhoun, L. (2018). Successful accounting careers need lifelong learning: LinkedIn. Retrieved from https://www.intheblack.com/articles/2018/11/26/lifelong-learning-the-career-key-for-accountants [in English].
  8. Cuthbert, S. (2018). The changing role of accounting education in a tech-centric future: Insights from AICPA Global Roundtable. Retrieved from https://www.intheblack.com/ articles/2018/11/06/changing-accounting-education-in-tech-centric-future [in English].
  9. Dalaya, M., Ishaquddin, S., Ghadage, M., & Hatte, G. (2014). An interesting review on soft skills and dental practice. Journal of Clinical and Diagnostic Research, 9, 560-569. Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4413170 [in English].
  10. Jackson, D. (2016). Modeling graduate skill transfer from university to the workplace. Journal of Education & Work29 (2), 199-231. Retrieved from https://www.researchgate.net/ publication/261910611_Modelling_graduate_skill_transfer_from_university_to_the_workplace [in English].
  11. Marques, J. (2013). Understanding the strength of gentleness: Soft-skilled leadership on the rise. Journal of Business Ethics116 (1), 163-171. Retrieved from https://www.researchgate.net/ publication/257541882_Understanding_the_Strength_of_Gentleness_Soft-Skilled_Leadership_ on_the_Rise [in English].
  12. Messum, D., Wilkes, L., & Jackson, D. (2015). What employability skills are required of new health managers? Asia-Pacific Journal of Health Management10 (1), 28-35. Retrieved from https://search.informit.com.au/documentSummary;dn=056294336586753;res= IELAPA [in English].
  13. Leggatt, J. (2019). Why creative thinking is the soft skill accountants need? Retrieved from https://www.intheblack.com/articles/2019/09/01/creative-thinking-is-soft-skill-accountants-need [in English].
  14. Roman, T., Maxim, E., & Manolica, А. (2013). Analysis of the relationship among training, skills, and contentment of the employers. Annals of the University of OradeaEconomic Science Series22, 1635-1644. Retrieved from https://www.researchgate.net/ profile/Mark_Neal/publication/256432141_Can_Business_Education_Change_Management_Practices_in_NonWestern_Societies/links/02e7e522860eae971f000000/Can-Business-Education-Change-Management-Practices-in-Non-Western-Societies.pdf#page=1635 [in English].
  15. Strauss-Keevy, M. & Maré, D. (2015). Influence: The development of pervasive skills. Accountancy SA, 52-54. Retrieved from https://www.accountancysa.org.za/influence-the-development-of-pervasive-skills [in English].
  16. Vstrechajte po umu! 5 prichin nanimat’ ljudej po "hard skills" [Meet on the mind! 5 reasons to hire people for "hard skills"]. finassessment.net. Retrieved from https://finassessment.net/ blog/ocenka-soft-hard-skills-kandidatov [in Russian].
  17. Golovnyj buhgalter: Dovidnyk kvalifikacijnyh harakterystyk profesij pracivnykiv, zatv. nakazom Ministerstva praci ta social’noi’ polityky vid 29.12.2004 № 336 [Chief Accountant: Handbook of qualification characteristics of the professions of employees, approved by the order of the Ministry of Labor and Social Policy from 29.12.2004 № 336]. Retrieved from https://zakon.rada.gov.ua/rada/show/v0336203-04 [in Ukrainian].
  18. Kodeks etyky profesijnyh buhgalteriv: Mizhnarodna federacija buhgalteriv [Code of Ethics for Professional Accountants: International Federation of Accountants]. Retrievedfrom https://lexinform.com.ua/wp-content/uploads/2018/09/Code-of-Ethics_ukr.pdf [in Ukrainian].
  19. Korol’ S. Ja., & Klochko A. O. (2020). Cyfrovi tehnologii’ v obliku i audyti. [Digital technologies in accounting and auditing]. Derzhava ta regiony  StateandRegions1 (112) [inUkrainian].