Executive summary

Comectliis AcciNuitliii n i l GomMMicitioi: A Swief of PrtNc AccNitliis Flmis Robert H. Stowers C.Thomas White The College of William and Mary, Williamsburg, Virginia

Communication skills are valued highly in pui^ accounting firms, where profes- sionals at all levels communicate as part of their jabs. However, respondents to a 1997 survey reported that the development of effective communication skills was not part of formal accounting education and that Jxirtners and managers want their entry-level pro/essionals to have these skills at the onset. Further, these skills increase in importance as accounting professionals progress from entry-level to manager to partner. Educational institutions need to develop programs that include communication topics and courses to prepare accountants for the challenges of

their profession.

Key words: Accounting, communication, CPAs

W HHAT EXD THE ACCOUNTING and communication fields have in common? Recent literature suggests an important connec- tion. Survey evidence consistently has linked the importance of effective communication skills to success in the accounting profes- sion (Roy & MacNeill, 1967; Estes, 1979; Ingram & Frazier, 1980; Addams, 1981; Andrews & Sigband, 1984; Gingras, 1987; Henry & Raizouk, 1988).

However, little guidance has emerged as to the specific educa- tional outcomes related to communication skills needed by accounting students that hoth the accounting and communication fields should be addressing. We thus designed a study to provide some of this guidance using one important career path for accounting graduates—public accounting firms. This article reports on our 1997 survey of the seven largest public accounting firms concerning the self-assessments of professionals at three levels—entry, middle, and partner—conceming their effectiveness at five important communication skills: oral presentations, writ-

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Business Communication Quarteriy, Volume 62, Number 2, June 1999, pages 23-40 © 1999 by the Association for Business Communication

2 4 Business Communication Quarteriy 62:2 June 1999

ing, interpersonal, listening, and interviewing. In 1989, managing partners of tbe eigbt largest intemational

accounting firms articulated a widely beld view tbat traditional accounting education bad focused on students' tecbnical knowl- edge almost to tbe exclusion of tbeir interpersonal and communi- cation skills (Big-8, 1989). Likewise, in its Position Statement Number 1, Objectives of Education for Accountants, tbe Accounting Education Cbange Commission stated tbat to become successful professionals, accounting graduates must possess communication skills, intellectual skills, and interpersonal skills (AECC, 1990).

The need for good communication skills is not new to account- ing; bowever, tbe cbanging demands of tbe profession and tbe increasing complexities of tbe accounting profession point to tbeir increased importance for career success (Hirscb, Anderson & Gabriel, 1994; Stout, Wygal, & Hoff, 1990). Many otbers in tbe accounting profession also bave recognized tbat effective writing and oral communication skills are necessary (AICPA, 1988; Pus- torino, 1989). Moreover, tbe American Accounting Association Committee on tbe Future Structure, Content, and Scope of Accounting Education identified four essential components of general professional accounting education. Tbis committee stated tbat to become successful professionals, accounting graduates must possess, along witb traditional accounting subject matter, effective communication skills, intellectual skills, and interpersonal skills (AAA, 1986).

Novin, Pearson, and Senge (1990) followed up on tbe work of May and Arevalo (1983), Cowan (1986), and Hirscb and Collins (1988) to investigate if communication was identified by profes- sional accountants as an important skill or was a current weakness in tbe profession. Novin, Pearson, and Senge concluded tbat com- munication skills in tbe accounting profession were very impor- tant. Tbey reported tbat professional accountants needed more developmental work in public speaking, writing, and group discus- sion. Tbeir findings substantiated tbe opinion tbat improvement and empbasis in tbese areas were needed in all pbases of tbe accounting curriculum since communication skill weaknesses were

Connecting Accounting and Communication / Stowers, White 2 5

most noticeable in entry-level accountants. Recently, competitive pressures and technology have led to

decreased staffing levels in accounting firms and the changed expectation that new accounting graduates demonstrate addi- tional competencies from the outset. That is, an important mar- ketplace for accounting graduates increasingly will expect their new hires to possess well-developed professional traits and abilities such as effective communication skills.

The national movement toward five years of education to become a CPA has been gaining momentum. In fact, currently 45 states and jurisdictions have enacted statutes or licensing regula- tions requiring five years of education for accountants. Most five- year accounting graduates are earning both the bachelor's and master's degrees in accounting, with the assumption that these students will be better prepared to meet changing job expectations.

Much discussion has centered on the need to improve account- ing students' communication skills as an important component of being better prepared.

Rationale This topic is significant to business communication faculty since they will play a key role in meeting the educational outcomes for communication skills that accounting programs establish. Do they teach writing? If so, what kind of writing? Do they teach presenta- tion skills? If so, what kind of presentations will accounting gradu- ates be expected to deliver immediately? What other communica- tion skills are necessary? Interpersonal skills? Persuasive abilities? Listening skills? Interviewing skills? Meeting management skills? Computer graphics proficiencies? Answers to these questions are crucial to prospective accounting graduates, accounting firms, accounting faculty, communications faculty, and administrators of accounting programs and business schools.

Method We developed a survey instrument to assess the communication abilities and perceptions of accounting professionals. The survey

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instrument was divided into four sections that corresponded to four communication dimensions: presentation skills, writing skills, interpersonal skills, and interviewing skills. E)emographic data also was collected to enable the researchers to segment the survey's results. The questionnaire was composed of 29 questions: rating questions, ranking questions, and questiot\s that asked for open- ended responses.

In September 1997 the questionnaires were sent to parmers of seven of the largest puhlic accounting firms who had agreed to disseminate them internally at their firms. Each partner had agreed to distribute five surveys to professionals at each of three experience levels at their firms (entry level, middle management, and parmer) and collectively return them to the researchers.

The researchers helieved that this survey distrihution and col- lection method would enhance the reliahility of the information provided hy the respondents. The researchers also helieved that this distrihution and collection method would ensure a good survey response rate since only one survey mailing was antici- pated. Both of these goals were realized. Of the 105 surveys dis- tributed, 78 completed surveys were retumed hy six of the seven firms (a response rate of 74.3%).

Results Respondents were asked to provide a self-assessment of five com- monly cited types of communication skills: oral presentations, writing, interpersonal, listening, and interviewing. Respondents were instructed to interpret effectiveness in the context of dis- charging their professional respor«ihilities at their cunent experi- ence level. The five skill categories and components of each skill were selected as representative of communication activities within public accounting firms. These conclusions were hased upon years of contact with accounting professionals and dialogue about criti- cal success factors in their work.

SMiis

Table 1 provides the respondents' assessments on three questions

Connecting Accounting and Communication / Stowers, White 2 7

Table 1 Assessment of Oral Presentation

How effective do you think you are?

How would others rate your presentation skills?

How important are presentation skills in your current position?

Skills

Mean Response (scale: l=needs improvement; 5=excellent)

Entry-level

3.4

3.4

3.6

Managers

3.5

3.6

4.1

Partners

3.8

3.9

4.6

relating to oral presentation skills. To belp understand if tbere is an effect that relates to the experience level of respondents, the survey results have been stratified by tbree commonly used experi- ence levels within professional accounting firms: entry level staff (mean years of experience in sample is 1.9 years), manager (mean years of experience in sample is 6.5 years), and partner (mean years of experience in sample is 19.3 years). A five point rating scale was used.

The responses suggest that at all three experience levels the accountants felt that their presentation skills were between ade- quate (3 on scale) and very good (4 on scale). There was an increasing rating for each question over the three successive expe- rience levels. This result is consistent with the claim that presen- tation skills can be improved witb additional experience. For each of the three experience levels, the respondents believed tbat otbers would rate their presentation skills at or slightly above the self-assessment rating. In these organizations, the professional accounting staffs undergo a formal review process on, at least, an annual basis by tbose to whom they report. Each employee cate- gory rated the importance of presentation skills for their current position at successively higher levels. That is, managers felt pres- entation skills were more important than did entry-level staff and

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Tabie 2 Assessment of Writing SkiUs

Mean Response (scale: l=needs improvement; 5=excellent)

How effective do you think you are?

How would others rate your writing skills?

How important are writing skills in your current position?

Entry-level

3.6

3.6

4.4

Mai\agers

3.6

3.6

4.7

Partners

3.9

3.9

4.9

partners felt these skills were more important than did the man- agers. These results are consistent with the typical job expecta- tions for these three professional levels in today's public account- ing firms. Interestingly, each group rated the importance of presentation skills higher than their current self-assessed presenta- tion skill level. This outcome would suggest that while the profes- sional accountants in this survey felt their presentation skills were at least adequate, there would probably be an incentive to improve their current skill level, due to the job importance factor.

WrftlllO SUIIS

Table 2 provides the results for similar survey questions on writing skills.

For both the self-assessment and perception of others' assess- ments, the survey respondents again rated writing skills between adequate and very good. The two ratings were identical for each of the professional groups for writing skills. The rating for writing skills importance was corwiderably higher than current effective- ness for each group, and each experience level rated the impor- tance successively higher.

This suggests that advanced writing skills are associated with

Connecting Accounting and Communication / Stowers,

Tabte 3 Assessment of Interpersonal Skitls

White

Mean Response (scale: l=needs improvement; 5

Entry-level Managers

=excellent)

Partners

29

How effective do you think you are? 4.0 4.2 3.9

How would others rate your interpersonal skills? 4.0 4.2 4.0

bigber levels of professional accounting responsibility. As was tbe case witb presentation skills, tbere is also a gap between tbe assessment of current writing skill development and perceived importance of writing skills for eacb professional level. Tbere would appear to be a potential need to close tbis gap for improved job performance at eacb professional level.

intmtMrsonal Skills

Table 3 summarizes tbe survey responses for interpersonal skills. Responses to questions about tbese communications skills reveal an unexpected result. For tbe otber skills investigated, tbe respon- dents' self-assessments of effectiveness increased at eacb bigber level of job responsibility. However, in tbe case of interpersonal skills, tbe entry-level and managers assessed tbeir effectiveness at a bigber level tban did tbe partners. Tbe accounting work carried on by tbese organizations requires tbat professionals work effec- tively in teams and interact continuously witb colleagues and client personnel. One would expect tbese skills to be more bigbly developed at tbe advanced experience level of partner compared witb tbe otber two levels. It sbould be noted tbat all tbree levels assessed tbeir interpersonal skills at or near four on tbe five-point scale. One possible explanation of tbe surprising outcome is tbat more attention is being given to interpersonal skills development in accounting program curricula as well as increased group skills

Business Communication QuartErly 62:2 June 1999

Table 4 Assessment of Listening Skills

Mean Response (scale: l=needs improvement; 5=exceUent)

Entry-level Managers Partners

How would you rate your listening skills? 4.0 3.9 3.8

How important are listening skills in your current position? 4.6 4.8 4.7

training at earlier stages of employment than was previously the case.

Listenlno SHIls

Table 4 presents respondents' ratings of their listening skills. Less experienced staff rated their listening skills higher than did part- ners. All three levels believed that their listening skills were good. Perhaps a possible explanation of the unexpected rating of listen- ing skills at the partner level is the use of a different frame of ref- erence for rating them. Also, more effective education and earlier professional training that targeted listening skills development for younger staff compared with partners could be an explanatory factor. In any case, there is a gap between current effectiveness ratings and the perceived importance of listening skills in success- fully fulfilling job expectations.

interviewino Skills In the context of this research, interviewing means the ability of an accounting professional to solicit infonnation and explanations from colleagues and client personnel in gathering relevant infor- mation to discharge their responsibilities in the service areas of consulting, audit, and tax. Table 5 presents the mean responses to questions about interviewing skills.

Connecting Accounting and Communication / Stowers, White 3 1

Table 5 Assessment of Interviewing Skills

Mean Response (scale: l=needs improvement; 5=excellent)

Entry-level Managers Partners

How would you rate your interviewing skills? 3.5 3.5 3.6

How would others rate your interviewing skills? 3.6 3.6 3.7

How important are interviewing skills in your current position? 4.1 3.7 4.3 (scale: l=not at all important, 5=very important)

Tbe self-assessment ratings are between adequate and very good on tbe five-point scale. Responses to tbe first question are very similar for all tbree levels witb partners averaging only sligbtly bigber on current effectiveness. Tbe perception of otbers' ratings is sligbtly bigber tban tbe self-assessment for eacb of tbe tbree levels, witb all about midway between adequate and very good. Perbaps tbe tendency in tbese survey responses for tbe self-assess- ment rating to be somewbat below tbe perception of otbers relates to tbe "professional conservatism" tenet of accounting practice.

Consistent witb tbe otber communications skills investigated, perceived importance of interviewing skills was rated cor\siderably above current effectiveness for entry-level staff and partners. However, managers rated tbe importance of interviewing skills only sligbtly bigber tban current effectiveness. Tbis outcome may be attributable to tbe traditional role of managers in tbe bierarcby of professional responsibilities witbin public accounting firms. Tbat is, managers traditionally reviewed tbe written documenta- tion and evidence gatbered by less senior staff ratber tban served as tbe primary contact witb tbe data source (i.e., client person- nel). Tbere is some indication tbat tbe traditional roles of tbe

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Table 6 Ranking of Factors Contributing •

Presentations S M P

62:2 June 1999

to Communications Skills Development

Mean Response

Writing Interpersonal S M P S M P

Interviewing S M P

UG-General 2.4 3.3 3.5 1.6 2.2 2.7 2.6 2.3 2.8 2.7 3.2 3.1

UG-Accounting 2.3 3.3 3.7 2.7 3.5 3.6 3.1 3.5 3.5 2.1 3.0 3.2

Graduate 1.6 2.7 3.0 2.1 2.7 2.3 3.1 3.6 3.5 2.1 3.8 3.3

On-the-]ob 2.3 1.6 1.9 2.1 1.8 1.9 1.7 1.6 2.0 1.8 1.3 2.0

Gontinuing Ed. 2.3 2.7 2.6 2.8 3.2 2.9 2.3 3.7 2.9 1.7 2.0 2.4

Key: UG=undergraduate S=entry-level staff M=managers P=partners

three professional levels included in this study may be undergoing change, at least in some accounting firms. Nonetheless, a signifi- cant gap exists among the survey respondents between perceived effectiveness and importance for the interviewing skills compo- nent of communications skills.

Fawtors oontrilMitlng to ComnNiiiicatloiw Skills

Survey respondents were asked to rank in order of importance several factors that can be expected to contribute to the develop- ment of their communications skills set. Table 6 provides the respondents' rankings of five such factors. The scale for this rank- ing question is l=most important, up to 5 = least important.

An important question for accounting and communications academics is how accounting students acquire their communica- tions skills. A related question is to what extent one important employer category of accounting students expects entry-level staff

Connecting Accounting and Communication / Stowers, Wiiite 3S

to be proficient in communications skills. Table 6 provides insight on the importance of five possible contributing factors that may apply over the career path of a professional within public account- ing firms. One expected result is that entry-level staff rank under- graduate studies, both general and accounting, relatively more important than do managers and partners. One would expect that this is because entry-level staff have had fewer opportunities for the other factors to contribute to communications skills develop- ment, due to less time in the career path.

Table 6 also shows that on-the-job experiences have con- tributed significantly to all aspects of communications skills devel- opment for the survey respondents. Additionally, continuing edu- cation was ranked an important factor in the development of interviewing skills for all three respondent levels. Apparently, acquiring effective communications skills is a long-term process for professionals within public accounting firms. These results sug- gest that both formal education, as well as continuing professional training and experiences, contribute to the development of effec- tive life-long communications skills.

Thirty-two of the seventy-eight respondents indicated some graduate study. Younger staff with graduate work ranked this factor higher than more experienced staff with graduate work. This probably is due to the more recent graduate experience for less- experienced staff. Overall, graduate work was perceived to be more important for writing and presentation skill development than for interpersonal skills and interviewing skills, across all three experience levels.

Ranklnos of Communicaitions Skill Factors Survey respondents were asked to rank various factors thought to represent characteristics for each of the four communication skills previously discussed (presentation skills, writing skills, interper- sonal skills, and interviewing skills). Typically, there were eight or nine factors that respondents ranked and an option for them to list and rank another factor not included in the survey. An insignificant number of respondents mentioned an "other" factor.

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RanUng of PraMntathm SkUl Factors

Respondents were asked to rank tbe importance of a set of factors for making an effective oral presentation. Tbe researcbers selected factors to represent tbis communication skill tbat would be appli- cable to accountants in tbeir professional roles. Tbese dimensions included cbaracteristics (e.g., gestures, eye contact, voice, organi- zation) cited in presentation skills communication texts, but also otber factors tbat bave appeared frequently in tbe literature as enbancing a presenter's effectiveness (e.g., content, bumor, per- sonality, command, persuasion). Here is tbe professionals' ranking, firom most to least important:

1. Command 2. Organization 3. Content 4. Eye contact 5. Personality 6. Voice 7. Humor 8. Persuasion 9. Gestures

Tbese results reflect tbe professional expectatior\s of account- ants wbo are frequently resporisible for making presentations to clients and tbe public. Skills sucb as tbe ability to capture and command tbe attention of tbeir audiences as well as organiza- tional and content aspects of a professional presentation are per- ceived by tbe accountants to be more important tban otber aspects of oral presentations. Typical presentation skills like eye contact, voice, and gestures are not as bigbly valued by tbese respondents. Because of accountants' professional roles, bumor and personality are perceived to be less important as well. We found tbe relatively low ranking of persuasion somewbat surpris- ing. A possible explanation is tbat professional accountants do not view tbeir roles as persuaders but more as objective informa- tion gatberers and disseminators.

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Ranking of w m i n o Skill Factors

Professional accountants recognize that effective writing skills are essential; here's how the professionals ranked tbe attributes pre- sented in the questionnaire (from most to least important):

L Clarity 2. Organization 3. Content 4. Completeness 5. Directness 6. Brevity 7. Style 8. Word choice 9. Symbolism

Not surprising, clarity was the overall cboice of the survey respondents as tbe most important factor for effective professional writing by accountants. Given the nature of the accounting pro- fession, tbe ability to write with clarity is exceptionally important. Misconceptions about, or misinterpretations of, accounting data can have costly consequences. In addition, factors related to the presentation of written materials sucb as organization, complete- ness, and content were perceived to be important as well. How- ever, writing skills associated with the stylistic and composing processes such as word cboice, style, and symbolism were not as highly valued. The lower rankings associated with these factors may be caused by the fact-based nature of accounting information and its use in decision making.

One minor surprise in tbe results was tbe lower ranking of brevity tban would be expected in a professional writing context. This may be partially explained because accountants need to report completely about important matters. Brevity, as an aspect of writing, may be viewed in a negative ligbt because potentially important details may be omitted. Given tbe largely quantitative nature of accounting information, important content is contained in details.

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I B Of

Survey respondents were also asked to rank order the importance of factors for effective interpersonal skills in a professional account- ing setting. Factors presented to the survey respondents included a wide array of interpersonal styles and approaches. For example, the importance of leadership issues for career advancement in profes- sional service firms, and the need for professional accountants to work in teams, indicated that these factors should be included. Here are the rankings, again, from most to least important:

1. Attitude 2. Sincerity 3. Personality 4. Teamwork 5. Leadership 6. Ability to motivate 7. Objectivity 8. Forcefulness

Professional accountants have to interact with a diversity of people at various positions both within and outside their organiza- tions. In fact, most are evaluated by their subordinates, peers, and superiors, as well as clients they are serving, during audits and other professional service situations. Career advancement and salary increases are partially determined by the quality of these interactions.

The results of this section of the survey illustrate certain sensi- tivities in the approach of professional accountants to their col- leagues and clients. Interpersonal qualities such as attitude, sincer- ity, and personality were perceived to be very important relative to the other factors. Accountants recognize the value of these traits in themselves and in others. Being forceful is a trait that may work in certain situations but does not seem to be a factor valued highly by those working in professional accounting posi- tions. This result is consistent with the teamwork environment in which most professional service firm activities are conducted.

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RankliHi or intervlewbia Skill Factors

Interviewing is a critical job task for professional accountants, wbo rank skills as follows:

1. Perceptiveness 2. Question-asking abilities 3. Openness 4. Directness 5. Tborougbness 6. Efficiency 7. Rating skills 8. Exactness

Professional accountants believe tbe rigbt questions bave to be asked to get tbe rigbt answers. Hence, interviewing qualities sucb as perceptiveness and tbe ability to ask probing questions were ranked tbe bigbest among tbe factors.

Exactness, rated last, may reflect accountants' feelings tbat exact interviewing tecbniques may be unresponsive to certain sit- uations and may be a tecbnique tbat is too rigid. Tbis may be a quality valued bigbly wben complying witb generally accepted accounting standards but is not tbat critical wben interviewing.

implications and Conclusions In general, tbe study's results sbow tbat communication skills are valued bigbly witbin professional accounting firms. Tbese results are consistent witb tbe Big 8 Wbite Paper Perspectives on Educa- tion in Accounting Profession (Big-8, 1989), wbicb stated tbat edu- cation for tbe accounting profession must produce graduates wbo bave a broad array of skills and knowledge. Among tbese general skills are communication skills, intellectual skills, and interper- sonal skills. Tbougb survey respondents considered some specific skills more critical tban otbers to fulfill job expectations, account- ing professionals at all levels universally supported tbe need for effective communication skills.

Tbe study also demonstrates tbat accounting professionals feel entry-level professionals need greater preparation to be more

3 8 Business Communication Quarteriy 62:2 June 1999

effective communicators. Entry-level professionals are expected to perfonn effectively in many dimensions from the onset of their employment as professional accountants. They cannot rely on extensive finn-sponsored professional development programs to help them develop the communication skills necessary to perform their duties successfully. Some entry-level accounting professionals reported in their surveys that their undergraduate programs ade- quately prepared them for their professional careers while many others reported that development of certain ahilities, such as effective communication skills, was not part of their formal accounting education.

This is the paradox. Partners and mariagers expect their new hires to have these skills and want their entry-level professionals to he prepared to he productive. In many cases, these entry-level personnel may not feel sufficiently prepared. They may he per- plexed as to how they are going to acquire what is necessary to be successful and may not find the organizational support necessary to do so at their respective firms. In fact, these entry-level profes- sionals may lack the understanding and skills necessary to repre- sent themselves and their firms positively and productively during husiness situations. One respondent said, "The hardest part is doing them (communication skills) all at once." Another said, "We need to have hetter oral and written skills prior to entering the profession."

Undergraduate and graduate accounting programs and husiness schools will he expected to develop strategies to meet the needs set up by this paradox. Further, as five-year accounting programs hecome the norm, schools will develop new initiatives to enhance and develop the communication skills of their students. They will do this for very practical reasons. No longer something to he acquired later, students will he hired at the prestigious firms because their schools had the foresight to include communications in their curricula. Schools that don't will find that their students will lack the abilities that the accounting firms value.

Communication faculties will he expected to design curricula to meet these changing market requirements. Failure to effectively

Connecting Accounting and Communication / Stowers, White 3 9

address tbis challenge could result in a competitive disadvantage for students and educational institutions compared with tbose tbat meet tbis market test for communication skills.

This study has provided some answers and information for the faculty who will be asked to design and teach these courses. It has validated the need for significant communication content in accounting programs to help prepare young accountants for the challenges of their new profession.

References

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I to Robert H. Stowers, Graduate School of Business, The College of William and Mary, Williamsburg VA 23187 (e-mail: rhstow® business.wm.edu).