The communication skills of accountants: what we know and the gaps in our knowledge

Siriwardane, Harshini P., and Durden, Chris H. (2014) The communication skills of accountants: what we know and the gaps in our knowledge. Accounting Education, 23 (2). pp. 119-134.

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Abstract

This paper critically reviews 19 studies published between 1972 and 2012 that investigated the written and/or oral communication skills of practicing accountants. The core aim of the review was to identify skills considered important and highlight gaps regarding what is known about existing and desired communication skills in the accounting profession. Key findings include that most studies did not detail the basis used to select the skills examined, used very broad skill-set categories and/or did not sufficiently incorporate information already established in the literature. Differing views on the importance of communication skills were found between educators and accountants. Knowledge gaps identified relate to the communication skills considered most important at varying career stages and different career paths, the specific types of oral and written communication skills needed and the role and importance of oral versus written and informal versus formal communication skills. A fundamental concern is that much of the existing communication skills research is crucially out of date. Of the 19 studies reviewed, only three have been published in the past decade. This suggests that further research is needed in the area.

Item ID: 31570
Item Type: Article (Research - C1)
ISSN: 1468-4489
Keywords: communication skills, oral communication, written communication, professional accountants' communication needs
Additional Information:

This article has also been published as: Siriwardane, Harshini P., and Durden, Chris H. (2015) The communication skills of accountants: what we know and the gaps in our knowledge. In: Wilson, Richard M.S., Gray, F. Elizabeth, and Hamilton, Lynn, (eds.) Communication in Accounting Education. Routledge, Abingdon, Oxon, UK, pp. 4-19. 978-1-1-138-82919-0. http://routledge-ny.com/books/details/9781138829190/

Date Deposited: 26 Mar 2014 23:39
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910499 Management and Productivity not elsewhere classified @ 100%
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