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The Communication Skills of Accountants: What we Know and the Gaps in our Knowledge

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  • Harshini P. Siriwardane
  • Chris H. Durden

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 A fundamental concern is that much of the existing communication skills research is crucially out of date.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.

Suggested Citation

  • Harshini P. Siriwardane & Chris H. Durden, 2014. "The Communication Skills of Accountants: What we Know and the Gaps in our Knowledge," Accounting Education, Taylor & Francis Journals, vol. 23(2), pages 119-134, April.
    • Handle: RePEc:taf:accted:v:23:y:2014:i:2:p:119-134
    DOI: 10.1080/09639284.2013.847329
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    References listed on IDEAS

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    1. Paul De Lange & Beverley Jackling & Anne‐Marie Gut, 2006. "Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 365-386, September.
    2. Binh Bui & Brenda Porter, 2010. "The Expectation-Performance Gap in Accounting Education: An Exploratory Study," Accounting Education, Taylor & Francis Journals, vol. 19(1-2), pages 23-50.
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    Cited by:

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    2. Tracey J. Riley & Kathleen A. Simons, 2016. "The written communication skills that matter most for accountants," Accounting Education, Taylor & Francis Journals, vol. 25(3), pages 239-255, June.
    3. Mohammed Hossain & Tyge Kummer & Conor O’Leary, 2015. "Successful Implementation Of Written Communication Across An Accounting Degree Program," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 7(1), pages 43-56.
    4. Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
    5. Nanja Kroon & Maria do Céu Alves, 2023. "Fifteen Years of Accounting Professional’s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and ‘Top Three’ Competencies," Administrative Sciences, MDPI, vol. 13(3), pages 1-23, February.
    6. Siriwardane, H.P. & Low, K.-Y. & Blietz, D., 2015. "Making entry-level accountants better communicators: A Singapore-based study of communication tasks, skills, and attributes," Journal of Accounting Education, Elsevier, vol. 33(4), pages 332-347.
    7. Komarev, Iliya & Preobragenskaya, Galina, 2022. "A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)," Journal of Accounting Education, Elsevier, vol. 59(C).
    8. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

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