Business communication, accounting, communication in accounting, entry-level employees
Numerous surveys have established the importance of communication skills for entry-level accountants, but none has identified the specific communication skills needed. To help us identify what skills to emphasize in an accounting curriculum, members of the Institute of Management Accounting (IMA) and the American Institute of Certified Public Accountants (AICPA) were surveyed to determine (1) the relative importance of 32 business communication skills cited in business communication literature and (2) the level of satisfaction with college preparation in those skills. Based on mean ratings on two five-point scales, English skills (pertaining to spelling, grammar, and punctuation) were significantly more important than oral and writing skills. Nine communication skills were identified as needing emphasis in an accounting curriculum. In addition, the ratings varied significantly by respondent organization (AICPA versus IMA), office size, and business activity (assurance/tax, finance, other). Suggestions on how to use these results to improve an accounting curriculum are provided.
Christensen, D. S., & Rees, D. (2002). An Analysis of the Business Communication Skills Needed By Entry-Level Accountants. Mountain Plains Journal of Business and Technology, 3(1). Retrieved from https://openspaces.unk.edu/mpjbt/vol3/iss1/6
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