This study proposes that accountants aspiring to progress into management positions within organisations need to focus on further developing certain intellectual, non-traditional accounting, personal, interpersonal and business skills.

South Africa, like many developing countries, has a skills shortage at all levels of employment and the government has specifically identified that the country requires a skilled labour force at management and senior levels. As accountants often take on the role of business leaders it is evident that there would be a need for more, better trained accountants as business leaders.