Palmer, Ziegenfuss and Pinsker (2004) review a few of the
studies on this topic conducted in the 1960s and 1970s.
They also compare eight accounting competency studies
published in the late 1980s to early 2000s. Of the eight
studies, three study the competencies of management
accountants (Siegel & Sorensen, 1994, 1999; Siegel &
Kulesza, 1996) and one studies the competencies of
internal auditors (IAA, 1999), while the others study the
generic competencies of accountants. In addition to the
eight studies mentioned by Palmer et al