Interpersonal conflict management styles and emotion self-management competencies of public accountants

Abstract

The purpose of the study is to identify the preferred interpersonal conflict management style(s) and level of emotion selfmanagement competencies (emotion expression and emotion regulation) of certified public accountants in the South African context. A cross-sectional design, including a biographical questionnaire, the Thomas-Kilmann Conflict Mode Instrument and selected EQ-Map scales, was utilized to collect data from a convenience sample of respondents. The results show that respondents are able to adapt their conflict management styles to meet the demands of a specific accountant-client relationship. Accountants can also express their emotions when they use one of the more constructive conflict management styles. Their emotional expression is low when they use more destructive conflict management styles. However, they have some limitations in regulating their emotions. This failure to manage negative emotions could impact negatively on the accountant-client relationship. It is recommended that interventions should be implemented by the regulatory body (the CPASA) in South Africa to increase the awareness of certified public accountant. They need to understand the importance and use of conflict management styles and their competency in regulating their emotions constructively have to be enhanced.