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Communication Skills in Accounting — page 1

University of Northern Iowa

UNI ScholarWorks

Honors Program Theses

Student Work

2005

Communication in the Accounting Profession

Heidi Beth Weiskircher

University of Northern Iowa

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Communication Skills in Accounting — page 2

COMMUNICATION IN THE ACCOUNTING PROFESSION

A Thesis or Project

Submitted

in Partial Fulfillment

the Requirements for the Designation

University Honors

Heidi Beth Weiskircher

University

Northem Iowa

May 2005

Communication Skills in Accounting — page 3

This Study by: Heidi Weiskircher

Entitled: Communication in the Accounting Profession

has been approved as meeting the thesis or project requirement for the Designation

University Honors with Distinction or University Honors (select appropriate designation)

~J)..11)<

Honors

oon, Director, University Honors Program

Dale Cyphert,

Communication Skills in Accounting — page 4

W eiskircher 1

Accountants are in the business

communicating information. Effective writing

and verbal communication skills are necessary for accountants to convey information to

clients and coworkers. However, the accounting field traditionally has not attracted those

with exceptional communication skills. A gap has formed between recruiters' needs and

the pool

applicants' level

communication skills. As many as one-third

accounting firms are disappointed with the levei

communication skills found in entry-

level accountants (Porter 1997).

But the problems run deeper than recruiting complaints. One tangible example

the need for improved communications skills in accounting is evident in the language

the Intemal Revenue Code. The tax rules and regulations that serve as the basis for tax

education are incomprehensible and interminable. Porter (1997) argues the tax code's

poor example sends an incorrect message to students: that effective communication skills

are not important.

For the communication skills

entry-level accountants to improve, change is

needed in the preparation for the profession, namely, in the accounting education and the

CP A exam. A CP A candidate should be required to eam a degree and pass a test that

covers the skills and proficiencies needed to in the accounting field. The deficiencies

communication skills in today' s accountants provi de room for an argument that the

accounting education and CP A exam are not aligned with the needs

the profession.

The accounting profession's desire to enhance entry-level communication skills is

evident in a revised Certified Public Accountant examination (CP A exam) and a

continued push for a revamped accounting curriculum. This paper will describe the need

for effective communication skills in the accounting profession and the efforts

Communication Skills in Accounting — page 5

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accounting educators and CP A exam designers to improve the communication skills

accountants entering the field. I discuss the possibilities that revised curricula and

examination practices could improve the overall abilities

future CP A candidates.

However, I argue that the accounting industry must identify itself as a profession

communication to solve the overarching communication problems.

A Profession in Peril

The lack

effective communication has caused visible problems in the

accounting industry. The Sarbanes-Oxley legislation and the public's demand for better

accountability have prompted pressures for reform. Recent accounting scandals have put

the profession in a sensitive position, increasing the need for effective communication

skills. As the profession goes through this transitional period, a joint effort

accounting

practitioners and educators is needed to boost the communication skills

entry-level

accountants.

The heart

the audit industry' s current problems can be linked to poor

communication. Manallack (2002) argues the price decline

audits can be attributed to

the vagueness in which auditors define and explain their work. He said auditors'

definitions

an audit are lengthy, confusing, and often differ depending on whom was

asked. This poor communication does not promote an audit as a viable way to mitigate

risk in investing. Therefore, investors pressure companies to procure an audit at the

lowest possible cost and not the best service.

Just as poor communication has put the accounting profession in this undesirable

position, it will take good communication to get back on track. The negative publicity

recent scandals has caught the attention

the public, giving the profession the

Communication Skills in Accounting — page 6

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opportunity to explain the impact a quality audit can have on investment decisions.

Auditors must convey a new message

trust and accountability for the future is the

profession is to gain the confidence

investors (Manallack 2002).

Good corporate crisis management incorporates the use

improved

communication. Manallack (2002) describes six steps

good crisis management,

starting with getting the facts straight and taking an active approach towards a solution.

Next, internai and externai analysis should point to any future changes to implement.

These changes are then placed into action and a new message is conveyed with positive

communication.

the audit industry decides to become defensive and negative rather

than taking these steps, the problems are sure to get worse.

Communication in the Accounting Industry

order to bring positive change, the industry must realize accounting is the

practice

communicating financial information. Financial figures require interpretation

and understanding, so it is not enough to arrive at the correct numbers. Accountants must

present and explain these figures clearly and concisely. Snyder (2003) argues "although

performing research and analysis are essential skills for all practitioners, they're useless to

those who can't also coherently express their ideas to others." When an accountant

correctly answers a technical question, the accountant also must effectively communicate

to a client the implications

ofthis

information.

not, miscommunication could result in

an undesirable outcome, where bad results carne from a misunderstanding

solid advice

(Garver et

2000).

Entry-level accountants are often shocked

the level

communication skills

required in practice. E-mails, letters, reports, and presentations all are a part

the

Communication Skills in Accounting — page 7

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normal course

business for any position in accounting. Strong communication skills

are needed to achieve success in the business world and to climb the corporate ladder

(Garver et al 2000). However, society has a stereotype that accountants lack effective

communication skills. Therefore, students do not see the importance

communication

in accounting and often enter the profession with communication apprehension, a trait

Borzi and Mills (2001) describe as the desire to avoid communication. This anxiety

makes it difficult for accountants to communicate effectively, especially in group

settings. Even people with good communication skills appear to be poor communicators

because

the communication apprehension.

the work place, this translates into fewer

promotions and more conflict with coworkers. Without a major intervention,

communication apprehension is considered to be permanent. Studies have found

accounting students have low levels

confidence in communication, even after taking a

communications course (Borzi

Mills 2001).

Good communication is important when serving others in business settings.

Manallack (2002) said firms rarely lose customers based on technical performance. Most

customers take their business elsewhere due to frustration with the personal aspects

dealing with a company. The author goes on to argue that better communication would

improve relationships with clients. Effective communication would allow accounting

firms to portray themselves as a happy and reliable profession that listens to customer

needs and searches for innovative solutions to financial problems.

The accounting industry uses considerable jargon in its language. Among

accountants, jargon is useful in conveying ideas and information. However, when

accountants communicate with those outside their profession or specialty, jargon can

Communication Skills in Accounting — page 8

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form a major barrier to communication.

is possible for an outsider to misinterpret these

phrases. Accountants must find ways to express complex ideas in terms the audience can

understand.

Whether communicating with coworkers

clients, concise writing is important.

Writing is an efficient way to share information with multiple users at once. However,

unorganized, drawn out reports leave readers confused, and time is wasted when readers

are forced to reread and try to decipher messages in unclear writing. Complex sentence

structure and wordiness also waste the reader's precious time and take away from the

message at hand (Garver et

2000).

Writing can improve through proofreading and practice (Garver et

2000). The

fastest way to improve a written document is to carefully reread the paper and correct

typos and mistakes. As they can with any other skills, students can acquire writing skills

through repetition. Entry-level employees can obtain these skills in collegiate academic

study. Because recruiters have complained about the lack

effective communication

skills in applicants, perhaps the problem lies in the communication education accounting

students receive.

Accounting Education: Problem or Solution?

accounting graduates are entering the workforce without the necessary

communication skills, one possible solution lies in revised accounting education. For

decades, the accounting profession has raised concems about the relevancy

accounting

curricula to real-world application. As changes in technology and tighter regulation

change the shape

the accounting function, neither professors nor professionals have

found a way to keep accounting education up to speed with the ever-evolving profession.

Communication Skills in Accounting — page 9

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The former Big Five firms teamed up with various professional organizations in 2000 to

assess the inadequacy

accounting education. The results

this study concluded that

''accounting education, as currently structured, is outdated, broken, and in need

significant modification (Albrecht and Sack, 17, 2001)".

History

Accounting Education

Traditionally, businesses hired accountants to prepare information in the areas

tax, audit, and intemal and extemal financial statements. Before the technology boom,

information was expensive and financial reporting required meticulous training.

Accountants found their niche in the organization

historical financial information and

preparation

financial reporting (Albrecht and Sack 2001).

Throughout the first

half

the twentieth century, most accounting academics also

were practicing professionals. Because the accounting elite split time between practice

and the classroom, educators had a firm grasp

ofhow

to prepare students for the

profession. This harmonization began to erode in the 1950's, as university-wide

movements for more scholarly academics forcing those in the profession to choose

between practice and scholarship. Immediate results

this split between the field and

the classroom were positive, as education-focused faculties attracted a higher quality

students to accounting (Sundem 1999).

Negative aspects

the distanced academics became apparent

practitioners

the 1980's, as accounting graduates were not prepared for the changing environment. By

this time, the sheer number

accounting statements and pronouncements had made the

traditional memorization

rules method

leaming impractical. This rule-by-rule focus

took so much time it also impeded on the ability

universities to offer accounting

Communication Skills in Accounting — page 10

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graduates a comprehensive education in effective communication, business decision-

making and criticai thinking (Sundem 1999).

The changes in technologies also made these teaching methods unrealistic as

technological advances changed the interfaces

all information systems, including

accounting systems (Sundem 1999). Technology also made information available at a

lower cost and demanded at faster pace, making traditional accounting functions less

profitable (Albrecht & Sack 2001). A computer program now can complete many

accounting calculations, so quantitative skills became less important.

this new

environment, the ability to interpret and understand computer-generated results and

communicate the findings to others becomes as important as number crunching.

1989, the former Big Eight accounting firms reacted to the educational

dilemmas

issuing what became known as the "White Paper." This statement defined

the firms' expectations

accounting graduates. The Big Eight organized the skills

needed for public accounting into communication, intellectual, and interpersonal skills.

They also desired graduates with general knowledge as well as knowledge in the areas

accounting and auditing (Arthur Andersen & Co et al., 1989).

the sarne year, the Big Eight teamed up the American Accounting Association

(AAA) and created the Accounting Education Change Committee (AECC). This

committee took a look at the deficiencies

accounting curriculum design across the

country and looked for ways to address these issues. One

the most important

accomplishments

ofthe

AECC was publicizing the need for curriculum reform. By the

third year

its existence, the lack

solutions, rather than the lack

awareness, was the

largest obstacle to change (Sundem 1999).

Communication Skills in Accounting — page 11

Weiskircher 8

However, change comes slowly in education. Universities lack the profit-

motivated need for innovation that businesses face, and changes in curriculum must pass

through slow-moving committees and, in many cases, boards

ofregents'

approval

processes.

Many

students expect college accounting programs to prepare them for the

CP A exam, so accounting departments are hesitant to implement curricula changes that

would adversely affect the school's ability to prepare students to sit for the technical

professional exam (Albrecht & Sack 2001).

The AECC grant program resulted in a greater emphasis

the development

professional skills and accounting from a

user's

prospective in participating school's

curricula (Frecka & Morris 2004). (This

user's

approach teaches students how to

understand, interpret, and implement information from the financial statements rather

than teaching students

how

to prepare the statements, as curricula have in the past. This

information would be more useful to nonaccounting majors taking the class and may

better convey the importance and usefulness

accounting information to all students.)

While these are important implementations, the authors point out that neither change gets

to the core

complaints about accounting education. As the authors show, the scope

accounting education is still narrow even with these new innovations. The authors

worried this lack

ofbreadth

will not be solved

these new focuses.

Recent Reforms

The150-hour requirement

most state accountancy boards did bring recent

change to accounting education. The American Institute

Certified Public Accountants

(AICP A) amended its bylaws in 1988 to require 150 semester hours

education to apply

for membership. AICPA bylaws are not binding unless state legislation adopts the

Communication Skills in Accounting — page 12

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requirements, but

2001, 48

the 54 CP A licensing jurisdictions had passed

legislation requiring the 150 hours (Shafer

Kunkel 2001).

The intended result was to allow a broader, liberal-arts undergraduate program

followed

professional and technical accounting training through a postgraduate

degree. Accounting organizations were concemed the increasing amount

technical

knowledge in the field was added to undergraduate programs at the expense ofliberal

studies. The additional hours would allow students to receive a broader liberal arts

undergraduate degree that emphasized communication and criticai thinking skills before

completing the technical accounting training through a master's program (Shafer &

Kunkel 2001).

Many educational institutions have added Master's

Accounting programs to

assist students in meeting the 150-hour requirement. However, the creation

ofthese

programs has not removed the technical training from the undergraduate curriculum. The

master's programs often give students the ability to specialize in an area

accounting or

simply take more accounting course work. Students who complete the master's programs

take approximately 45 credit hours in accounting (whereas states require 24 to 36 hours

accounting are required for the CPA exam), so these programs add more technical

training rather than the broad-based knowledge the creators

ofthe

150-hour requirement

intended (Shafer & Kunkel 2001

A graduate degree is not required for certification, so students have the option to

take 150 hours ofundergraduate coursework. Students who choose this route have many

options and can choose between adding a major or minor or taking classes

interest.

However, studies have found many students are merely taking 150 hours

Communication Skills in Accounting — page 13

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undergraduate coursework in an unguided and haphazard fashion. Only 20 percent

accredited institutions have developed formal undergraduate programs that comply with

the 150-hour requirement (Shafer & Kunkel 2001).

Accounting professionals have pressured universities to keep technical

undergraduate degrees due to the number

students who do not pursue the master' s

program (Shafer

Kunkel 2001). Many accounting professionals are in favor

ofthe

increased number

ofhours

required but believe the added hours need to be implemented

in a better fashion. Albrecht and Sack (2001) described the opportunity cost

ofthese

additional credit hours as too high and felt the profession was losing topnotch students

because

it.

Today

Problems

Today's

research shows a push for continued reform. The professional skills

most desired

an accounting graduate today are analytical and criticai thinking, written

and oral communication, and decision-making (Sneed & Morgan 1999). Unfortunately,

students enter accounting curriculum with a lower aptitude for communication and

problem solving in relation to their quantitative skills (Sneed & Morgan 1999). The

authors suggest prerequisites in these areas would help students in their first accounting

course and integration

these skills into the accounting curriculum would enhance

student' s skills. One survey

CP As found that the majority believed communications

skills was the only liberal arts requirement that should be expanded, and the accounting

curriculum should focus on developing analytical and criticai thinking skills rather than

memorizing accounting standards (Hussain et al 1994).

Communication Skills in Accounting — page 14

Weiskircher

According to Bumett (2003), "Accounting rules will change, but the need for

these skills will not." Communication and higher-level thinking skills can be best

integrated into the curriculum as a whole, rather than a specific class. While decision-

making skills may be most appropriately developed in an auditing class, written and oral

communication skills can be incorporated into a variety

upper-level courses.

Technology skills also can be worked into the curricula

various classes, with

assignments that require the use

spreadsheets, word processors, or other computer

applications (Bumett 2003). Albrecht and Sack (2001) believe students do not realize the

usefulness

technology in making business decisions.

Another concem is that the rigid programs, coupled with a false understanding

the accounting profession, attract the wrong kind

student to accounting (Williams

1993). Criticai and logical thinking skills are invaluable to accountants in decision-

making as they deal with incomplete data and a continuum

possible solutions

problem. However, society paints the picture

the boring accountant monotonously

counting beans to find the one definite answer (Williams 1993). Because accounting is

perceived to be a numbers-driven profession, many students who have the creativity and

criticai thinking skills to make a positive impact on accounting choose other, seemingly

more exciting, business majors such as finance and information systems. The accounting

departments are losing these students and instead attracting students who like the

systematic numeric solutions discussed in beginning accounting classes (Albrecht

Sack

2001).

Interest in the accounting major has fallen significantly in recent times.

1990,

four percent

college students majored in accounting, but

2000, the percentage

Communication Skills in Accounting — page 15

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accounting students had dropped to two percent.

this sarne time frame, interest at the

high school level had dropped from four percent to one percent

students planned to

major in accounting (Hunt, Falgiani, & Intrieri 2004). Albrecht and Sack (2001) attribute

this decline to relatively lower starting accounting salaries, attractive career altematives,

the increase in credit hours needed for CP A certification, and a misconception, often

negative,

the accounting profession. This negative representation can be seen in

movies and fiction, as accountants are shown as flexible only for unethical

illegal

behavior. This has not given accounting an overall negative image, but as Hunt et al.

(2004) point out, college freshman see accountants as worse than those in the professions

oflaw,

banking, and money management.

Unfortunately, the first accounting course, often required

all business majors

and many nonbusiness majors, has failed to generate interest in pursuing an accounting

major. While this course has the potential to be an important recruiting

<levice,

it has

instead proved to confirm the preconceived bias that accounting is boring. Often, the

course is taught in a lecture style without much student involvement. Joumal entries and

externa! financial statement preparation make up the homework, and the professor shows

the single correct answer

the board during class (Williams 1993). The course fails to

show the usefulness

the information generated and the judgment and decisions that

face accountants today (Chen, Jones, & Mclntyre 2004).

As Williams (1993) points out, universities must realize both students and

employers are customers before a design with a customer focus can be implemented.

Therefore, accounting educators are posed with a very difficult dilemma: how to prepare

students for a technical

A exam while ensuring the industry graduates have the broad

Communication Skills in Accounting — page 16

W eiskircher

experiences to

successful

the job.

the introductory accounting course fails to

show undergraduates the importance

communication and criticai thinking to

accountants, it is unlikely the students' perception

accounting as a profession

numbers will change.

Attempted Solutions: The Computerized CP A Exam

Perhaps the best way to entice accounting faculties to re-evaluate the accounting

curricula would be a change in the CP A exam. The exam should test the skill sets needed

to success in the profession, and

may

colleges and universities model their curriculum to

help students pass the exam. Therefore,

the CP A exam correctly tests the skills needed

accountants, colleges and universities should correctly prepare students for the

profession.

The designers

the CP A exam have acknowledged the changing tasks

entry-

level CP As and have altered the exam to align better with the skill sets needed in today' s

world.

the spring

2004, a computerized CP A exam replaced the old paper and

penei! style. Paul (2004) argues in this "first major overhaul

the CP A exam since

1917

...

future CP As would

tested on information they would actually use as entry-

level CPAs."

The new interface not only brings the exam up to date with technology but also

allows for the testing

new skills sets. The test now requires research using online

databases to solve problems. To score well

these simulations, the test-taker must be

able to integrate accounting knowledge and research skills and apply these skills to a

particular problem. The CP A candidate must then prove adequate communication skills

by presenting the answer in a functional way. Solutions could require the use

Communication Skills in Accounting — page 17

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spreadsheets, word processors, or tax worksheets. Possible databases needed could

include F ARS (Financial Accounting Research System) and RIA and CCH (two

prominent tax databases).

newformat

The four sections

the exam have been revamped and renamed. Auditing and

Attestation replaces the previous section called Auditing. The section will still focus on

knowledge

audit procedures and GAAS (Generally Accepted Auditing Standards) but

will use a broader set

skills to apply the knowledge. The Financial Accounting and

Reporting section has kept the sarne name but the content has changed. This section once

focused entirely on financial accounting for business enterprises. Now, however, one-

fifth

the section will focus on government and not-for-profit organizations.

Government and not-for-profit accounting had been covered in the Accounting and

Reporting section on the old exam (King 2002).

The major overhaul affects the final two parts

ofthe

exam. Accounting and

Reporting and Business Law and Professional Responsibility have been replaced with

Regulation and Business Environment and Concepts. The Regulation section will cover

tax and law and professional responsibility. While the weight

the tax portion ( 60

percent) remains unchanged, the section will now include tax accounting issues, property

transactions, and comparison

tax reporting among different entities. The content

business law covered the exam will not change, but this knowledge will carry less weight

on the new exam. The final section will incorporate business structure and managerial

accounting, at the sarne weights as the old exam. Seventy percent

this section,

Communication Skills in Accounting — page 18

W eiskircher

however, covers topics not included on the paper-and-pencil test. These areas include

economic concepts, information technology, planning, and budgeting (King 2002).

the past, students had to take

the test at the sarne time. A candidate needed

to pass at least two sections with a

percent and get at least 50 percent on the remaining

parts to receive credit for any sections. The new rules require first time test-takers to

complete all sections within 30 days. The

percent threshold remains, but the test-taker

can receive conditional credit on a section regardless

the scores on the other parts.

After one section is passed, the candidate has

months to pass the remaining sections

(King 2002).

The pencil-and-paper exam was 50 to 60 percent multiple-choice questions with

the remainder problems and essays, but the new exam is 80 percent multiple-choice

questions and 20 percent simulations. The multiple-choice questions assess the test-

takers knowledge while the simulations test the knowledge and skills used on the job.

Unlike the old exam where each candidate would take the sarne test on the sarne day, the

computerized format allows each test to be unique

drawing questions from a database

possibilities. The new exam is offered two out

every three months, rather than only

in May and November (King 2002). The full exam is no longer required to be taken in a

48-hour time frame, which, coupled with the year-round testing, gives a test-taker more

flexibility on how to schedule the test. Prospective CP As should find these testing

timelines more manageable, and more professionals may be inclined to sit for the exam

under these conditions (Paul 2004).

Communication Skills in Accounting — page 19

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A better

fit

for

the profession

2002, the AICP A surveyed experienced CP As to determine what skills are

most important for entry-level accountants.

The

two most widespread responses were

accountants must

able to identify business risks associated with accounting issues and

effectively communicate technical information (Snyder 2003). These results solidified

the

AICPA's

need to test more

thanjust

technical accounting skills

the uniform exam.

The old exam focused on the need for accounting knowledge. This dedication to

professional knowledge carne at the expense

testing communication, analytical, and

technology skills. Although simulations have replaced the essays

the old exam, these

simulations demand written communication skills in a more real-world model. While all

skills were tested in the old exam, the new exam encompasses a broader sense

all skills

needed for success today (King 2002).

Possible Results

The changes in the CP A exam could affect the skill sets

entry-level

accountants. While it is too early to draw conclusions on the effects the revised CP A

exam will have

the accounting industry, it is probable the changes will affect what

educators and teach and what students learn. Test takers go through extensive

preparation to

ready

themselves for the exam, because they are dedicated to entering the

accounting profession.

the exam can truly test the professional, communication, and

thinking skills accountants need to

successful, the CPA applicant's studying will be

dedicated to achieving these skills.

tum, accounting faculties will

forced to

reevaluate the curriculum and find ways to help students gain the skills needed to pass the

exam and succeed in the profession.

Communication Skills in Accounting — page 20

W eiskircher 1 7

takes immense determination to sit for the CP A exam. Accounting students

dedicate many weeks to exam preparation. Many have stayed in school an extra year to

meet the 150 hours to take the exam. Before the test, most CP A candidates sign up for

study classes or buy test review books to study on their own. The dedication to passing

the test is rooted in the drive to succeed as public accountants.

students understand the

ability to effectively communicate is an essential asset for this success, I think students

would be more open to developing their communication skills before entering the

profession.

The recent changes in the CPA exam give evidence

ofthe

test's desire to be inline

with the needs

the accounting profession. For the exam to test skill sets the profession

deems important, the accounting industry must first take a look at the priorities it holds.

the CP A exam will adjust to the profession and students and faculty will make

adjustments for the CP A exam, the accounting industry should be able to increase the

communication skills

entry-level accountants through a profession-wide dedication to

effective communication.

will take time for faculties and students to find ways to develop the skill sets

needed in the accounting field. A further area

study will

to look for changes in the

accounting curriculum, as it works to adapt to a new CP A exam and a changing

professional environment.

would be interesting to see

the new simulations' focus on

researching and application, rather than memorizing the rules, will cause students and

faculty to have more interest in developing the communication skills necessary to apply

broad research to specific problems.

Communication Skills in Accounting — page 21

W eiskircher

Bottom line:

It's

up to the profession

The profession cannot just rely on the CP A exam and accounting educators to

bring about change. The profession must realize accounting is a business

communication and dedicate itself to hiring and training good communicators.

Accountants must work to effectively communicate their services to the public. Before

any stereotypes about the bean-counting accountant can change, the public must have a

firm understanding

what accountants do and how accounting information is useful.

For example,

the profession needs better writing skills, these skills should be a

part

ofthe

recruitment process. Porter (1997) suggests recruiters require applicants to

submit a writing sample. Interviewers could integrate a 20-minute writing exercise into

the interview-day schedule or interviewees could be asked to bring an assignment from a

class or intemship.

integrating a written component into the recruitment process,

accounting firms will legitimize their desire for improved writing skills. Interviewees

would recognize the need for effective writing skills to enter the profession, and a written

component in the interview process would be a tangible reason to improve skills before

looking for work.

The profession must portray itself as an industry

strong communicators. The

accounting profession needs to regain investor confidence and increase popular opinions

by demonstrating positive actions to the issues currently plaguing the audit industry.

Firms must communicate effectively with clients so the scope

services provided is

clear to all.

An accounting profession dedicated to effective communication could fight the

old stereotype

the number-crunching accountant. This image could be replaced with

Communication Skills in Accounting — page 22

W eiskircher

one

a helpful and innovative financial adviser. The CP A exam could then follow the

profession's lead and format the exam to test skill sets needed

today's accountant, and

students and faculty would focus on these skills in the classroom. But,

the accounting

industry does not become a profession committed to communication, it is unlikely any

revisions in curriculum and professional exams will bring lasting change to the

accounting profession.

Communication Skills in Accounting — page 23

Weiskircher 20

References

Albrecht,

and Sack, R. (2001 ). The perilious future

accounting education.

The

CPA

Journal,

71,

16-24.

Arthur Andersen

Co et al. (1989).

Perspectives on Education: Capabilitiesfor Success

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Communication Skills in Accounting

Prompt to Clone This Communication Skills in Accounting

Apply this example's core structure, strategic pacing, and structural hierarchy directly to your own topic.

What are you generating today?