Summer 2025

Employee relationships are critically important to professional success. While there are many benefits to working from home, virtual and hybrid work has unquestionably made demonstrating and developing interpersonal skills more difficult, especially for younger CPAs. While emotional intelligence skills are important at all career levels, they are particularly critical for younger generations of workers. This feature highlights the emotional intelligence skills that should be on generation Z’s radar and how they – with the help of their employers – can best improve these traits. 

The What and Why of Emotional Intelligence

Developing and managing employee relationships is critical for career success. And a key component to building relationships is highly attuned emotional intelligence. Unfortunately, many younger professionals, particularly generation Z, started their professional careers online or in a hybrid environment, thus making it more difficult for them to demonstrate and develop emotional intelligence. By the year 2030, generation Z will make up about 30% of the workforce,¹ underlining the importance that they spend the next few years developing these crucial skills.

This feature’s co-author, Ashley Stampone, CPA, PhD, and Patrick O’Brien, CPA, PhD, CFE, discussed in their Pennsylvania CPA Journal article, “Bolster Your Emotional Intelligence for Personal Success and a Positive Workplace,” the need for accounting professionals to demonstrate emotional intelligence throughout their careers. This puts generation Z at a disadvantage. Those considered to be part of the boomer (1955-1964), generation X (1965-1980), and millennial (1981-1996) age groups have had in-office interactions and the experience of developing employee relationships. Generation Z (1997-2012) members are only in the first few years of their careers. Many started their work life in fully remote or hybrid working environments, thus making it harder for them to develop and demonstrate the types of emotional intelligence skills that will lead to their success. They face a unique challenge when compared to the other generations in having to develop these skills in a mostly (if not entirely) virtual environment.

Previous Pennsylvania CPA Journal articles have articulated emotional intelligence in detail (see the winter 2023 article, “Emotional Intelligence: The In-Demand Skill for Great Leaders” by Elizabeth Wilson and the aforementioned spring 2024 article by Stampone and O’Brien) and emphasized the importance that accounting professionals be proficient in these skills. Those who exhibit great emotional intelligence not only have the ability to recognize, understand, and respond to their own emotions, but also the emotions of others. This often includes coworkers, supervisors, clients, and other internal and external stakeholders. Emotional intelligence, though, is not a singular trait; rather, it is a diverse set of skills and competencies.

These skills are best depicted by the Emotional Intelligence Model developed by researchers John Mayer and Peter Salovey. The Emotional Intelligence Model identifies four fundamental components: self-awareness, self-management, social awareness, and relationship management.² (See Figure 1.)

Fig. 1: Emotional Intelligence Model ³

The first pillar, self-awareness, involves understanding one’s own emotions, values, and behaviors, as well as recognizing how others perceive you. The second, self-management, is the ability to regulate one’s emotional responses, maintain self-control, and adapt effectively to changing circumstances. The third, social awareness, refers to the capacity to empathize with others, interpret social cues, and understand the emotional dynamics within groups. The fourth pillar, relationship management, encompasses the skills needed to build and maintain strong interpersonal connections through communication, influence, conflict resolution, and teamwork. As identified in the model, each pillar is composed of several skills that make up its respective construct.

Early Career Emotional Intelligence Skills

Of the numerous skills comprising the Emotional Intelligence Model, several are of particular importance to emerging accounting professionals. Research conducted by O’Brien and Douglas Boyle provides insight as to which emotional intelligence skills are the most valuable at each career level, including those in early supervisory positions. While their results indicate that all elements of emotional intelligence are important, their survey of 139 accounting and finance professionals shows that those in their early career should prioritize demonstrating trustworthiness, communication, teamwork, leadership, and self-control.⁴ (See Figure 2.)

Fig. 2: Top Emotional Intelligence Skills for Supervisory Staff⁵

The reality is that early career CPAs and other younger working professionals are rarely masters of the top emotional intelligence skills required for accounting and finance professions. A 2011 study of more than 400 first- and fourth-year university students found some intriguing results. The study found that students who had work experience (specifically in roles that were customer-serving) and had advanced levels of responsibility often exhibited higher levels of emotional intelligence. Overall, though, the study authors observed that accounting students often possessed lower levels of emotional intelligence than students in the liberal arts.⁶ While the profession and accounting education have made improvements over the past 15 years by stressing the value of student internships and co-op programs, the relatively recent explosion of virtual and hybrid work has made it more difficult for early career professionals to develop these important skills.

Supporting Emotional Intelligence Development

The 2024 State of the Heart report, the world’s largest study of emotional intelligence, indicated that generation Z is, overall, having a tough time. Not only is this generation expressing difficulties in understanding emotions, processing behavior, staying motivated by values, empathizing, and feeling connected to a bigger purpose, but managers and business leaders also are expressing more frustration when working with their youngest colleagues when compared to other generations.⁷

Generation Z is the first generation to have never experienced the world without the internet. According to Roberta Katz, PhD, author and senior research scholar at Stanford University, this exposure to consistent and wide-scale human communication has resulted in a generation that is “highly collaborative and social.” Generation Z is accustomed to utilizing powerful digital tools in their everyday life, which has resulted in an appreciation for flexibility, diversity, and collaboration,⁸ making them poised for success in virtual environments. Additionally, the State of the Heart report classifies generation Z as high-achievers, driven by a competitive spirit and an “eagerness to prove themselves.”⁹ As generation Z gains experience in the workforce, employers should take advantage of their particular generational qualities to help build a strong corporate culture and enlist their talents to fight the potentially alienating impacts of hybrid work.

Whether in-person, hybrid, or virtual, organizations can help support generation Z by prioritizing learning and development and by introducing emotional intelligence training early in their staff’s career. Workshops, online courses, and in-house training can have numerous benefits in helping employees improve communication, teamwork, and leadership skills. Flexible mentorship programs (that include a virtual communication tools and fit the hybrid work model) can also foster interpersonal relationships and build trust and connection. Overall, investment in improving emotional intelligence skills can lead to improved workplace performance, enhanced collaboration, increased engagement and motivation, and a stronger organizational culture.

Tips for Improving Skills

If you are a part of generation Z or are an early career employee, you may want to improve your emotional intelligence skills to boost your career potential. Likewise, employers should be actively working with this generation to help them build these “soft skills.” Below are several actions employers and younger workers can take to build their emotional intelligence acumen.

Invest Mental Bandwidth in Emotional Intelligence – In a hybrid work environment, prioritizing emotional intelligence is essential. Neglecting these skills can negatively affect both individual well-being and team dynamics. Hybrid settings often lead to feelings of isolation, which can impact organizational culture. Passive communication in virtual spaces may contribute to reduced morale, connection, and commitment. To counter these challenges, managers and supervisors must be proactive in fostering meaningful relationships. This is particularly important for supervisory staff, who frequently interact with first-year associates. In-person (in-office) communication tends to happen organically, but virtual communication requires deliberate effort. Intentional, open dialogue is crucial for effective leadership in a hybrid setting.

Ask for Feedback – Emotional awareness, or the ability to recognize one’s own emotions and those of others, is more challenging in virtual environments. Social cues, such as facial expressions and body language, can often be missed. This leads to miscommunication and interpersonal tension. To bridge this gap, supervisors should actively seek feedback from their teams. Doing so promotes transparency, empathy, trust, and psychological safety. Feedback also provides valuable insights into areas for improvement and offers a window into team sentiment. When leaders acknowledge their own areas for growth, it sets a precedent for open communication and continuous development. Asking for feedback demonstrates humility and a genuine desire to improve, helping cultivate a team culture grounded in learning and collaboration.

Focus on Active Listening – Two of the most critical emotional intelligence competencies for supervisory staff,¹⁰ trust and teamwork, are deeply interconnected. However, both quickly erode when team members feel unheard. In virtual settings, distractions abound. This makes active listening even more important. To stay engaged during remote meetings, supervisors and staff should try to avoid multitasking during critical and important moments, silence notifications, and close unrelated tabs. The practice of active listening includes taking notes and resisting the urge to mentally prepare responses while others are speaking. It is also vital to show that you are listening. In virtual environments, where eye contact and body language are limited, this means using verbal affirmations, summarizing key points, asking clarifying questions, and maintaining a pleasant, engaged demeanor. These behaviors help build trust and reinforce team cohesion.

Seek Meetings to Ask Questions and Seek Guidance – By proactively reaching out to managers and mentors you can gain valuable guidance on navigating remote work and managing virtual teams. Developing a professional network outside of one’s immediate team introduces diverse leadership styles and perspectives. In-person networking typically happens more naturally, whereas networking in virtual environments require greater initiative. Without it, supervisors and staff risk isolation and diminished support. By regularly seeking input and advice from senior leaders, staff and supervisors not only gain practical insights but also signal a commitment to growth. This behavior fosters connection, reinforces professional development, and builds a reliable support system.

Take Microbreaks for Introspection – Stepping away from the screen during the workday can significantly enhance self-awareness. Microbreaks provide a moment to reflect on emotions, identify stressors, and mentally recalibrate. This practice supports emotional regulation, allowing leaders to maintain composure during high-pressure situations. Modeling this behavior can encourage team members to do the same, helping everyone maintain emotional balance and sustained productivity. Microbreaks also help distinguish moments of focus from moments of rest, ultimately contributing to improved performance and a healthier work environment.

Conclusion

Remote work has its challenges. When it was widely implemented during the COVID-19 pandemic, feelings of alienation and lack and engagement soared, but it has improved. Employees truly value the flexibility, and the positives of remote work have become clearer. As a result, 82% of large U.S. companies in 2024 offered some work location flexibility, including hybrid work schedules.¹¹ If managers and employees, specifically generation Z, utilize and grow their emotional intelligence, they can mitigate the lingering hurdles associated with remote work and experience career success. 

¹ Christine Y. Cruzvergara, “What We Can Expect from Gen Z in the Workforce in 2025,” Forbes.com (Dec. 23, 2024).

² John D. Mayer, Peter Salovey, and David R. Caruso, “Emotional Intelligence: New Ability or Eclectic Traits?” American Psychologist (September 2008) pages 503-517.

³ Adapted from Daniel Goleman and Richard E. Boyatzis, “Emotional Intelligence Has 12 Elements. Which Do You Need to Work On?” Harvard Business Review (Feb. 6, 2017) and Michael Akers and Grover Porter, “What Is Emotional Intelligence (EQ)?” Psych Central (updated Oct. 8, 2018).

⁴ Patrick O’Brien and Douglas Boyle, “Do You Have Emotional Intelligence?” Strategic Finance (June 1, 2019).

⁵ Adapted from O’Brien and Boyle, “Do You Have Emotional Intelligence?” ibid.

⁶ Gail Lynn Cook, Darlene Bay, Beth Visser, Jean E. Myburgh, and Joyce Njoroge, “Emotional Intelligence: The Role of Accounting Education and Work Experience,” Issues in Accounting Education, vol. 26, issue 2 (2011) pages 267–286. 

⁷ Michael Miller, “Emotional Intelligence at Work,” Six Seconds (April 2024).

⁸ Melissa De Witte, “Gen Z Are Not ‘Coddled.’ They Are Highly Collaborative, Self-Reliant and Pragmatic, According to New Stanford-Affiliated Research,” Stanford Report (Jan. 3, 2022).

⁹ Miller, ibid.

¹⁰ O’Brien and Boyle, ibid.

¹¹ Bryan Strickland, “More than 4 in 5 Large Companies Still Offer a Flexible Work Model,” Journal of Accountancy (April 17, 2024).

Ashley Stampone, CPA, PhD, is an assistant professor of accounting at the Kania School of Management at the University of Scranton in Scranton and a member of the Pennsylvania CPA Journal Editorial Board. She can be reached at ashley.stampone@scranton.edu.

Employee relationships are critically important to professional success. While there are many benefits to working from home, virtual and hybrid work has unquestionably made demonstrating and developing interpersonal skills more difficult, especially for younger CPAs. While emotional intelligence skills are important at all career levels, they are particularly critical for younger generations of workers. This feature highlights the emotional intelligence skills that should be on generation Z’s radar and how they – with the help of their employers – can best improve these traits. 

The What and Why of Emotional Intelligence

Developing and managing employee relationships is critical for career success. And a key component to building relationships is highly attuned emotional intelligence. Unfortunately, many younger professionals, particularly generation Z, started their professional careers online or in a hybrid environment, thus making it more difficult for them to demonstrate and develop emotional intelligence. By the year 2030, generation Z will make up about 30% of the workforce,¹ underlining the importance that they spend the next few years developing these crucial skills.

This feature’s co-author, Ashley Stampone, CPA, PhD, and Patrick O’Brien, CPA, PhD, CFE, discussed in their Pennsylvania CPA Journal article, “Bolster Your Emotional Intelligence for Personal Success and a Positive Workplace,” the need for accounting professionals to demonstrate emotional intelligence throughout their careers. This puts generation Z at a disadvantage. Those considered to be part of the boomer (1955-1964), generation X (1965-1980), and millennial (1981-1996) age groups have had in-office interactions and the experience of developing employee relationships. Generation Z (1997-2012) members are only in the first few years of their careers. Many started their work life in fully remote or hybrid working environments, thus making it harder for them to develop and demonstrate the types of emotional intelligence skills that will lead to their success. They face a unique challenge when compared to the other generations in having to develop these skills in a mostly (if not entirely) virtual environment.

Previous Pennsylvania CPA Journal articles have articulated emotional intelligence in detail (see the winter 2023 article, “Emotional Intelligence: The In-Demand Skill for Great Leaders” by Elizabeth Wilson and the aforementioned spring 2024 article by Stampone and O’Brien) and emphasized the importance that accounting professionals be proficient in these skills. Those who exhibit great emotional intelligence not only have the ability to recognize, understand, and respond to their own emotions, but also the emotions of others. This often includes coworkers, supervisors, clients, and other internal and external stakeholders. Emotional intelligence, though, is not a singular trait; rather, it is a diverse set of skills and competencies.

These skills are best depicted by the Emotional Intelligence Model developed by researchers John Mayer and Peter Salovey. The Emotional Intelligence Model identifies four fundamental components: self-awareness, self-management, social awareness, and relationship management.² (See Figure 1.)

Fig. 1: Emotional Intelligence Model ³

The first pillar, self-awareness, involves understanding one’s own emotions, values, and behaviors, as well as recognizing how others perceive you. The second, self-management, is the ability to regulate one’s emotional responses, maintain self-control, and adapt effectively to changing circumstances. The third, social awareness, refers to the capacity to empathize with others, interpret social cues, and understand the emotional dynamics within groups. The fourth pillar, relationship management, encompasses the skills needed to build and maintain strong interpersonal connections through communication, influence, conflict resolution, and teamwork. As identified in the model, each pillar is composed of several skills that make up its respective construct.

Early Career Emotional Intelligence Skills

Of the numerous skills comprising the Emotional Intelligence Model, several are of particular importance to emerging accounting professionals. Research conducted by O’Brien and Douglas Boyle provides insight as to which emotional intelligence skills are the most valuable at each career level, including those in early supervisory positions. While their results indicate that all elements of emotional intelligence are important, their survey of 139 accounting and finance professionals shows that those in their early career should prioritize demonstrating trustworthiness, communication, teamwork, leadership, and self-control.⁴ (See Figure 2.)

Fig. 2: Top Emotional Intelligence Skills for Supervisory Staff⁵

The reality is that early career CPAs and other younger working professionals are rarely masters of the top emotional intelligence skills required for accounting and finance professions. A 2011 study of more than 400 first- and fourth-year university students found some intriguing results. The study found that students who had work experience (specifically in roles that were customer-serving) and had advanced levels of responsibility often exhibited higher levels of emotional intelligence. Overall, though, the study authors observed that accounting students often possessed lower levels of emotional intelligence than students in the liberal arts.⁶ While the profession and accounting education have made improvements over the past 15 years by stressing the value of student internships and co-op programs, the relatively recent explosion of virtual and hybrid work has made it more difficult for early career professionals to develop these important skills.

Supporting Emotional Intelligence Development

The 2024 State of the Heart report, the world’s largest study of emotional intelligence, indicated that generation Z is, overall, having a tough time. Not only is this generation expressing difficulties in understanding emotions, processing behavior, staying motivated by values, empathizing, and feeling connected to a bigger purpose, but managers and business leaders also are expressing more frustration when working with their youngest colleagues when compared to other generations.⁷

Generation Z is the first generation to have never experienced the world without the internet. According to Roberta Katz, PhD, author and senior research scholar at Stanford University, this exposure to consistent and wide-scale human communication has resulted in a generation that is “highly collaborative and social.” Generation Z is accustomed to utilizing powerful digital tools in their everyday life, which has resulted in an appreciation for flexibility, diversity, and collaboration,⁸ making them poised for success in virtual environments. Additionally, the State of the Heart report classifies generation Z as high-achievers, driven by a competitive spirit and an “eagerness to prove themselves.”⁹ As generation Z gains experience in the workforce, employers should take advantage of their particular generational qualities to help build a strong corporate culture and enlist their talents to fight the potentially alienating impacts of hybrid work.

Whether in-person, hybrid, or virtual, organizations can help support generation Z by prioritizing learning and development and by introducing emotional intelligence training early in their staff’s career. Workshops, online courses, and in-house training can have numerous benefits in helping employees improve communication, teamwork, and leadership skills. Flexible mentorship programs (that include a virtual communication tools and fit the hybrid work model) can also foster interpersonal relationships and build trust and connection. Overall, investment in improving emotional intelligence skills can lead to improved workplace performance, enhanced collaboration, increased engagement and motivation, and a stronger organizational culture.

Tips for Improving Skills

If you are a part of generation Z or are an early career employee, you may want to improve your emotional intelligence skills to boost your career potential. Likewise, employers should be actively working with this generation to help them build these “soft skills.” Below are several actions employers and younger workers can take to build their emotional intelligence acumen.

Invest Mental Bandwidth in Emotional Intelligence – In a hybrid work environment, prioritizing emotional intelligence is essential. Neglecting these skills can negatively affect both individual well-being and team dynamics. Hybrid settings often lead to feelings of isolation, which can impact organizational culture. Passive communication in virtual spaces may contribute to reduced morale, connection, and commitment. To counter these challenges, managers and supervisors must be proactive in fostering meaningful relationships. This is particularly important for supervisory staff, who frequently interact with first-year associates. In-person (in-office) communication tends to happen organically, but virtual communication requires deliberate effort. Intentional, open dialogue is crucial for effective leadership in a hybrid setting.

Ask for Feedback – Emotional awareness, or the ability to recognize one’s own emotions and those of others, is more challenging in virtual environments. Social cues, such as facial expressions and body language, can often be missed. This leads to miscommunication and interpersonal tension. To bridge this gap, supervisors should actively seek feedback from their teams. Doing so promotes transparency, empathy, trust, and psychological safety. Feedback also provides valuable insights into areas for improvement and offers a window into team sentiment. When leaders acknowledge their own areas for growth, it sets a precedent for open communication and continuous development. Asking for feedback demonstrates humility and a genuine desire to improve, helping cultivate a team culture grounded in learning and collaboration.

Focus on Active Listening – Two of the most critical emotional intelligence competencies for supervisory staff,¹⁰ trust and teamwork, are deeply interconnected. However, both quickly erode when team members feel unheard. In virtual settings, distractions abound. This makes active listening even more important. To stay engaged during remote meetings, supervisors and staff should try to avoid multitasking during critical and important moments, silence notifications, and close unrelated tabs. The practice of active listening includes taking notes and resisting the urge to mentally prepare responses while others are speaking. It is also vital to show that you are listening. In virtual environments, where eye contact and body language are limited, this means using verbal affirmations, summarizing key points, asking clarifying questions, and maintaining a pleasant, engaged demeanor. These behaviors help build trust and reinforce team cohesion.

Seek Meetings to Ask Questions and Seek Guidance – By proactively reaching out to managers and mentors you can gain valuable guidance on navigating remote work and managing virtual teams. Developing a professional network outside of one’s immediate team introduces diverse leadership styles and perspectives. In-person networking typically happens more naturally, whereas networking in virtual environments require greater initiative. Without it, supervisors and staff risk isolation and diminished support. By regularly seeking input and advice from senior leaders, staff and supervisors not only gain practical insights but also signal a commitment to growth. This behavior fosters connection, reinforces professional development, and builds a reliable support system.

Take Microbreaks for Introspection – Stepping away from the screen during the workday can significantly enhance self-awareness. Microbreaks provide a moment to reflect on emotions, identify stressors, and mentally recalibrate. This practice supports emotional regulation, allowing leaders to maintain composure during high-pressure situations. Modeling this behavior can encourage team members to do the same, helping everyone maintain emotional balance and sustained productivity. Microbreaks also help distinguish moments of focus from moments of rest, ultimately contributing to improved performance and a healthier work environment.

Conclusion

Remote work has its challenges. When it was widely implemented during the COVID-19 pandemic, feelings of alienation and lack and engagement soared, but it has improved. Employees truly value the flexibility, and the positives of remote work have become clearer. As a result, 82% of large U.S. companies in 2024 offered some work location flexibility, including hybrid work schedules.¹¹ If managers and employees, specifically generation Z, utilize and grow their emotional intelligence, they can mitigate the lingering hurdles associated with remote work and experience career success. 

¹ Christine Y. Cruzvergara, “What We Can Expect from Gen Z in the Workforce in 2025,” Forbes.com (Dec. 23, 2024).

² John D. Mayer, Peter Salovey, and David R. Caruso, “Emotional Intelligence: New Ability or Eclectic Traits?” American Psychologist (September 2008) pages 503-517.

³ Adapted from Daniel Goleman and Richard E. Boyatzis, “Emotional Intelligence Has 12 Elements. Which Do You Need to Work On?” Harvard Business Review (Feb. 6, 2017) and Michael Akers and Grover Porter, “What Is Emotional Intelligence (EQ)?” Psych Central (updated Oct. 8, 2018).

⁴ Patrick O’Brien and Douglas Boyle, “Do You Have Emotional Intelligence?” Strategic Finance (June 1, 2019).

⁵ Adapted from O’Brien and Boyle, “Do You Have Emotional Intelligence?” ibid.

⁶ Gail Lynn Cook, Darlene Bay, Beth Visser, Jean E. Myburgh, and Joyce Njoroge, “Emotional Intelligence: The Role of Accounting Education and Work Experience,” Issues in Accounting Education, vol. 26, issue 2 (2011) pages 267–286. 

⁷ Michael Miller, “Emotional Intelligence at Work,” Six Seconds (April 2024).

⁸ Melissa De Witte, “Gen Z Are Not ‘Coddled.’ They Are Highly Collaborative, Self-Reliant and Pragmatic, According to New Stanford-Affiliated Research,” Stanford Report (Jan. 3, 2022).

⁹ Miller, ibid.

¹⁰ O’Brien and Boyle, ibid.

¹¹ Bryan Strickland, “More than 4 in 5 Large Companies Still Offer a Flexible Work Model,” Journal of Accountancy (April 17, 2024).

Ashley Stampone, CPA, PhD, is an assistant professor of accounting at the Kania School of Management at the University of Scranton in Scranton and a member of the Pennsylvania CPA Journal Editorial Board. She can be reached at ashley.stampone@scranton.edu.