Preview

Lenovo Pest

Good Essays
Open Document
Open Document
11167 Words
Grammar
Grammar
Plagiarism
Plagiarism
Writing
Writing
Score
Score
Lenovo Pest
Accounting Education: an international journal Vol. 20, No. 3, 275 – 294, June 2011

‘A distinguishing factor’: Oral Communication Skills in New Accountancy Graduates

F. ELIZABETH GRAY and NIKI MURRAY

Massey University, New Zealand

Received: August 2009 Revised: January 2011; May 2010; January 2011 Accepted: January 2011 Published online: March 2011

ABSTRACT This study into the perceived importance of oral communication skills in accountancy included the collection and analysis of quantitative and qualitative data from a national survey of New Zealand accountants, followed by a series of semi-structured interviews. Survey and interview data reveal agreement with existing literature: New Zealand accountancy employers find all oral communication skills somewhat important and a number of specific skills extremely important, but employers also report seldom finding the required level of oral communication proficiency in new university graduates. The study produced an inventory of 27 individual oral communication skills that will be useful to similar investigations in different national contexts. Additionally, the findings of this study may be useful to curricular development both in the New Zealand and international contexts.

KEY WORDS: Oral communication, workplace communication, listening, presentation skills, telephone skills

1. Introduction

Academics and practitioners do not always concur but, in the case of communication skills in accountancy graduates, these two sets of stakeholders are in firm agreement: both written and oral communication skills are extremely important in the accountancy work- place (Albin and Crockett, 1991; Albrecht and Sack, 2000; Borzi and Mills, 2001; Hock, 1994; Johnson and Johnson, 1995; LaFrancois, 1992; McDonald, 2007; Morgan, 1997). This agreement extends across international boundaries, as a number of studies around



References: Adler, R. and Milne, M. (1994) Communication skills and attitude, Chartered Accountants Journal of New Zealand, 73(11), pp Albin, M. J. and Crockett, J. R. (1991) Integrating necessary skills and concepts into the accounting curriculum, Journal of Education for Business, 66(6), pp Albrecht, W. S. and Sack, R. J. (2000) Accounting Education: Charting the Course Through a Perilous Future (Sarasota, FL, American Accounting Association) Ashbaugh, H., Johnstone, K. and Warfield, T. (2002) Outcome assessment of a writing-skill improvement initiative: results and methodological implications, Issues in Accounting Education, 17(2), pp. 123–148. Baker, W. M. and McGregor, C. C. (2000) Empirically assessing the importance of characteristics of accounting students, Journal of Education for Business, 75(3), pp. 149–157. Beaufort, A. (1999) Writing in the Real World: Making the Transition from School Work (New York: Teachers College Press). Birreli, B. (2007) Lack of English locks out migrant accountants, In the Black, 77(1), pp. 14. Borzi, M. G. and Mills, T. H. (2001) Communication apprehension in upper level accounting students: an assess- ment of skill development, Journal of Education for Business, 76(4), pp. 193–198. Cooper, L. (1997) Listening competency in the workplace: a model for training, Business Communication Quarterly, 60(4), pp Courtis, J. K. and Zaid, O. A. (2002) Early employment problems of Australian accounting graduates: an explora- tory study, Accounting Forum, 26(3), pp. 320–339. Crosling, G. and Ward, I. (2002) Oral communication: the workplace needs and uses of business graduate employees, English for Specific Purposes, 21(1), pp. 41–57. D’Aloisio, A. (2006) Motivating students through awareness of the natural correlation between college learning and corporate work settings, College Teaching, 54(2), pp. 225–229. Davies, C. and Birbill, M. (2000) What do people need to know about writing in order to write in their jobs? British Journal of Educational Studies, 48(4), pp De Lange, P., Jackling, B. and Gut, A. (2006) Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities, Accounting and Finance, 46, pp. 365–386. English, L., Bonanno, H., Ihnatko, T., Webb, C. and Jones, J. (1999) Learning through writing in a first-year accounting course, Journal of Accounting Education, 17(2 – 3), pp. 221–254. Ford, L. (2009) Improving training transfer, Industrial and Commercial Training, 41(2), pp. 92–96. Frankfort-Nachmias, C. and Nachmias, D. (1996) Research Methods in the Social Sciences. 5th ed. (New York: St Martin’s Press). Freeman, J. (2003) The science of conversation: training in dialogue for NNS in engineering, IEEE Transactions on Professional Communication, 46(3), pp Gardner, C., Milne, M. J., Stringer, C. and Whiting, R. (2005) Oral and written communication apprehension in accounting students: curriculum impacts and impacts on academic performance, Accounting Education: an international journal, 14(3), pp. 313–336. Gendall, P. (2000) Responding to the problem of nonresponse, Australasian Journal of Market Research, 8(1), pp. 3–18. Gray, F. E. (2010) Specific oral communication skills desired in new accountancy graduates, Business Communi- cation Quarterly, 73(1), pp. 40–67. Gray, F. E., Emerson, L. and MacKay, B. (2006) ‘They don’t have much in their kitbags’: equipping science stu- dents with communication skills for the workplace, Australian Journal of Communication, 33(1), pp. 105–122. Guest, G., Bunce, A. and Johnson, L. (2006) ‘How many interviews are enough?’ An experiment with data saturation and variability, Field Methods, 18(1), pp. 59–82. Hall, W. D. (1998) The education of an accountant, Massachusetts CPA Review, 62, pp. 34–38. Hayes, J. and Kuseski, B. (2001) The corporate communication culture project: studying the real world of business, Business Communication Quarterly, 64(2), pp. 77–85. Henderson, S. (2001) The education of accountants: a comment, Accounting Forum, 25(4), pp. 398–401. Hock, S. (1994) The 100 most influential people in accounting: communication skills top list of student advice, Accounting Today, 8, pp Islam, G. and Zyphur, M. (2007) Ways of interacting: the standardization of communication in medical training, Human Relations, 60(5), pp Jacobs, K. (2003) Class reproduction in professional recruitment: examining the accounting profession, Critical Perspectives on Accounting, 14(5), pp James, K. and Otsuka, S. (2009) Racial biases in recruitment by accounting firms: the case of international Chinese applicants in Australia James, M. (1992) Essential topics and subtopics of business communication: are we teaching what employers want? Business Education Forum, 46(4), pp. 8–10. Johnson, L. M. and Johnson, V. E. (1995) Help wanted—accountant: what the classifieds say about employers’ expectations, Journal of Education for Business, 70(3), pp Kemp, I. and Seagraves, L. (1995) Transferable skills—can higher education deliver? Studies in Higher Education, 20(3), pp Kim, S. N. (2004) Racialized gendering of the accounting profession: toward an understanding of Chinese women’s experiences in accountancy in New Zealand, Critical Perspectives on Accounting, 15(3), pp. 400–427. LaFrancois, H. A. (1992) The marketing of an accounting graduate: characteristics most desired by CPA firms, Journal of Education for Business, 67(4), pp Maes, J., Weldy, T. and Icenogle, M. (1997) A managerial perspective: oral communication competency is most important for business students in the workplace, Journal of Business Communication, 34(1), pp. 67–80. McDonald, P. (2007) Preparing tomorrow’s workforce, Financial Executive, 23(8), pp. 52–55. McGowan, S. and Potter, L. (2008) The implications of the Chinese learner for the internationalization of the curriculum: an Australian perspective, Critical Perspectives on Accounting, 19(2), pp. 181–198. McLaren, M. (1990) The place of communication skills in the training of accountants in New Zealand, Account- ing and Finance, 30(1), pp. 83–94. Milne, M. (1999) The promise of problem-based learning, Chartered Accountants Journal of New Zealand, 78(2), pp. 37–40. Milne, M. and McConnell, P. (2001) Problem-based learning: a pedagogy for using case material in accounting education, Accounting Education: an international journal, 10(1), pp Morgan, G. (1997) Communication skills required by accounting graduates: practitioner and academic percep- tions, Accounting Education: an international journal, 6(2), pp. 93–107. Muir, C. and Davis, B. (2004) Learning soft skills at work, Business Communication Quarterly, 67(1), pp. 95–101. Neuman, W. L. (2003) Social Research Methods: Qualitative and Quantitative Approaches, 5th ed (United States: Allyn and Bacon). Ng, J., Lloyd, P., Kober, R. and Robinson, P. (1999) Developing writing skills; a large class experience: a teach- ing note, Journal of Accounting Education, 8(1), pp. 47–55. Norback, J. and Hardin, J. (2005) Integrating workforce communication into senior design, IEEE Transactions on Professional Communication, 48(4), pp NZICA (2008) 2008 Annual Report of the New Zealand Institute of Chartered Accountants (Wellington, NZ: NZICA). Pittenger, K., Miller, M. and Mott, J. (2004) Using real-world standards to enhance students’ presentation skills, Business Communication Quarterly, 67(3), pp Simons, K. and Higgins, M. (1993) An examination of practitioners’ and academicians’ views on the content of the accounting curriculum, The Accounting Educators’ Journal, 5(2), pp. 24–34. Smythe, M. and Nikolai, L. (1996) Communication concerns across different accounting constituencies, Journal of Accounting Education, 14(4), pp Smythe, M. and Nikolai, L. (2002) A thematic analysis of oral communication concerns with implications for curriculum design, Journal of Accounting Education, 20(3), pp. 163–181. Tempone, I. and Martin, E. (2003) Iteration between theory and practice as a pathway to developing generic skills in accounting, Accounting Education: an international journal, 12(3), pp. 227–244. Thomas, S. (1995) Preparing business students more effectively for real-world communication, Journal of Business and Technical Communication, 9(4), pp Triebel, O. and Gurdjian, P. (2009) Identifying employee skill gaps, McKinsey Quarterly, 2, pp. 18–19. Usoff, C. and Feldmann, D. (1998) Accounting students’ perceptions of important skills for career success, Journal of Education for Business, 73(4), pp Wardrope, W. (2002) Department chairs’ perceptions of the importance of business communication skills, Business Communication Quarterly, 65(4), pp Wardrope, W. and Bayless, M. (1999) Content of the business communication course: an analysis of coverage, Business Communication Quarterly, 62(4), pp Webb, C., English, L. and Bonanno, H. (1995) Collaboration in subject design: integration of the teaching and assessment of literacy skills into a first-year accounting course, Accounting Education: an international journal, 4(4), pp. 335–351. Zaid, O. and Abraham, A. (1994) Communication skills in accounting education: perceptions of academics, employers, and graduate accountants, Accounting Education: an international journal, 3(3), pp. 205–221.

You May Also Find These Documents Helpful

  • Powerful Essays

    ACCT2522 course outline

    • 5700 Words
    • 23 Pages

    Australian School of Business Accounting ACCT2522 MANAGEMENT ACCOUNTING 1 Course Outline Semester 1, 2012 Table of Contents PART A: COURSE-SPECIFIC INFORMATION 1 1 STAFF CONTACT DETAILS 1 2 COURSE DETAILS 1 2.1 Teaching Times and Locations 2.2 Units of Credit 2.3 Summary of Course 2.4 Course Aims and Relationship to Other Courses 2.5 Student Learning Outcomes 3 LEARNING AND TEACHING ACTIVITIES 3.1 Approach to Learning and Teaching in the Course 3.2 Learning Activities and Teaching Strategies 1 2 2 2 3 4 4 4 ASSESSMENT 5 4.1 Formal Requirements 4.2 Assessment Details 5 5 4 5 COURSE RESOURCES 6 COURSE EVALUATION AND DEVELOPMENT 10 7 COURSE SCHEDULE 11 PART B: KEY POLICIES, STUDENT RESPONSIBILITIES AND SUPPORT 9 1 1 ACADEMIC HONESTY AND PLAGIARISM 1 2 STUDENT RESPONSIBILITIES AND CONDUCT 1 2.1 Workload 2.2 Attendance 2.3 General Conduct and Behaviour 2.4 Occupational Health and Safety 2.5 Keeping Informed 1 2 2 2 2 3 SPECIAL CONSIDERATION AND SUPPLEMENTARY EXAMINATIONS 2 4 STUDENT RESOURCES AND SUPPORT 4 PART A: COURSE-SPECIFIC INFORMATION 1 STAFF CONTACT DETAILS Position Name Lecturer/tutor Nicole Ang Lecturer/tutor Linda Chang Tutor Mandy Cheng…

    • 5700 Words
    • 23 Pages
    Powerful Essays
  • Powerful Essays

    Before an accurate evaluation can be made, it is noteworthy to consider the particular nature of accounting lessons in comparison to other Liberal Arts. First of all, accounting is a subject of study that is heavily rules-based; meaning, students are tested on their knowledge of an already set accounting principle. In other words, since accounting entitles a sense of public obligation to be consistent and truthful to the doctrines there is often only one correct answer and any deviance from this is deemed wrong. This holds especially true in the profession of accounting, for a deviation in procedure can be infinitely costly and highly fraudulent. Consequently accounting as a subject requires a modern culture of education, in which there is less space for individual opinion or much discussion in…

    • 3617 Words
    • 15 Pages
    Powerful Essays
  • Better Essays

    Lease Memo

    • 1136 Words
    • 5 Pages

    Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2007). Intermediate accounting (12th ed.). Hoboken, NJ: Wiley.…

    • 1136 Words
    • 5 Pages
    Better Essays
  • Powerful Essays

    Keiso, Donald E., Weygandt, Jerry J., & Warfield, Terry D. (2007). Intermediate accounting. Retrieved from https://ecampus.phoenix.edu/.…

    • 901 Words
    • 4 Pages
    Powerful Essays
  • Powerful Essays

    Global Electronics

    • 8642 Words
    • 35 Pages

    Brewer, Peter CView Profile; Juras, Paul EView Profile; Brownlee, E Richard, IIView Profile. Issues in Accounting Education18.1 (Feb 2003): 49-69.…

    • 8642 Words
    • 35 Pages
    Powerful Essays
  • Good Essays

    References: Warren, C. S. (2011). Survey of Accounting. (5th Edition) South – Western, Cengage Learning.…

    • 871 Words
    • 4 Pages
    Good Essays
  • Powerful Essays

    BA 2196 F14 Syllabus

    • 4163 Words
    • 23 Pages

    students develop and refine the oral, written, and analytical skills necessary to communicate effectively in professional…

    • 4163 Words
    • 23 Pages
    Powerful Essays
  • Powerful Essays

    To help students gain an overview of the entire accounting process in the real world and to become competent financial managers able to apply their knowledge to the situations they will encounter in the workplace. Furthermore, through class discussion and participation, students will gain an understanding of the all-important people skills they will need in order to successfully apply their technical knowledge and to carry out all the functions of their position. In this course you will be expected to not only master the subject matter, but also to improve your written and oral communication skills so that you can lead your team in problem definition, analysis, possible solutions and, ultimately, good and proper recommendations for the course of action to be taken.…

    • 3470 Words
    • 14 Pages
    Powerful Essays
  • Best Essays

    Grey, E. F., & Murray, N. (2011). ‘A distinguishing factor’: Oral Communication skills in new accountancy graduates. Accounting Education, 20(3), 275-294. doi: 10.1080/09639284.2011.560763…

    • 3938 Words
    • 16 Pages
    Best Essays
  • Powerful Essays

    Adjusting Entries

    • 14044 Words
    • 57 Pages

    ABSTRACT: Recent accounting scandals have emphasized the need to think beyond debits and credits. Accounting students must understand the effects of transactions on a company’s financial position, as well as the pressures and incentives they will someday face to misrepresent that position. This case introduces students in intermediate financial accounting courses to both of these important objectives. First, the case improves students’ critical thinking skills in accounting by allowing them to determine if various correcting entries should be made, and what the effects of those transactions will be on the company’s financial statements. Second, the case improves students’ ability to evaluate ethical consequences by introducing them to conflicting incentives regarding those corrections: the obligation to provide investors with high-quality financial statements that fairly present the company’s financial position versus the pressure to maintain a high stock price for investors. The case may be completed using either U.S. GAAP or IFRS. Keywords: adjusting entries; financial statement adjustments; accounting cycle; ratio analysis; IFRS.…

    • 14044 Words
    • 57 Pages
    Powerful Essays
  • Better Essays

    Spiceland, J. D., Sepe, J. F., & Nelson, M. W. (2013). Intermediate Accounting (7th ed.). New York, NY: McGraw-Hill Education…

    • 1189 Words
    • 4 Pages
    Better Essays
  • Satisfactory Essays

    Clue Chapter 1

    • 389 Words
    • 2 Pages

    a. Whether you are already working or about to enter today’s workplace, communication skills are critical to your career success. (Fragment)…

    • 389 Words
    • 2 Pages
    Satisfactory Essays
  • Good Essays

     Shwom, Barbara Lynne, and Lisa Gueldenzoph Snyder. "Becoming a Successful Business Communicator." Business Communication. N.p.: n.p., n.d. 2-23. Print…

    • 980 Words
    • 3 Pages
    Good Essays
  • Powerful Essays

    References: Roebuck, D. B. (2006). Improving business communication skills (4th ed.). Upper Saddle River, New Jersey: Prentice Hall.…

    • 1942 Words
    • 8 Pages
    Powerful Essays
  • Better Essays

    Career Paper : Accountant

    • 1186 Words
    • 5 Pages

    There are certain skills Accountants need to make their day run smooth; all of these skills aren’t necessarily taught. For example, Accountants need analytical skills to analyze certain discrepancies on a balance sheet or income statements. Most Accountants are detail oriented, and also have the ability to compile a lot of information and then interpret the meaning. Most of the work will be performed on a computer so Accountants need computer and software skills. Obviously, good math skills are another skill that an Accountant will have to utilize daily. Furthermore, Accountants will need excellent communication skills both verbal and written, and one can never forget lots of patience (Richardson, 2009).…

    • 1186 Words
    • 5 Pages
    Better Essays

Related Topics