Numerous studies in management education have focused on the need for soft skill development of students and the associated gaps in management education programmes. However, how universities undertake various strategies in an integrated approach to develop the soft skills of accounting students at the undergraduate level largely remains unexplored. Thus, this study aimed to explore how universities attempt to bridge the expectation–performance gap related to soft skills by focusing on an undergraduate accounting degree programme in Sri Lanka. By developing an analytical framework based on the existing expectation–performance gap and the model of constructive alignment, this study analysed data collected from multiple sources in the first academic accounting degree programme in Sri Lanka. It shows how the accounting degree programme has gradually taken measures covering a range of teaching and learning activities and assessment methods, leading to an integrated programme for the soft skill development of accounting undergraduates. This approach that focuses on both the soft and technical skills of accounting students has evolved from a gradual advancement of the efforts taken to address the various stakeholder demands as well as contextual, socio-economic, and institutional factors. The study also presents implications for accounting educators and policymakers.

许多管理教育研究都集中在学生软技能发展的需要以及管理教育计划中的相关差距上。然而，大学如何以综合方法采取各种策略来培养本科阶段会计学生的软技能，在很大程度上仍未得到探索。因此，本研究旨在探索大学如何通过专注于斯里兰卡的本科会计学位课程来弥合与软技能相关的期望-绩效差距。通过基于现有的期望-绩效差距和建设性调整模型开发分析框架，本研究分析了斯里兰卡第一个学术会计学位课程从多个来源收集的数据。它展示了会计学位课程如何逐步采取涵盖一系列教学活动和评估方法的措施，从而导致会计本科生软技能发展的综合课程。这种侧重于会计学生软技能和技术技能的方法是从逐步推进解决各种利益相关者需求以及背景、社会经济和制度因素的努力演变而来的。该研究还对会计教育者和政策制定者提出了启示。这种侧重于会计学生软技能和技术技能的方法是从逐步推进解决各种利益相关者需求以及背景、社会经济和制度因素的努力演变而来的。该研究还对会计教育者和政策制定者提出了启示。这种侧重于会计学生软技能和技术技能的方法是从逐步推进解决各种利益相关者需求以及背景、社会经济和制度因素的努力演变而来的。该研究还展示了对会计教育者和政策制定者的影响。