Andrew Llovet

ENC 1102
Steffen Guenzell
3/4/19
Research Dossier: Communication in Accounting
Introduction to the Research Dossier
My idea of doing research in the communication in accounting came from my career path that
I have chosen so far in my life. My current major that I am choosing to do is accounting. I think
it is important to research what you are deciding to do with your career path, especially as a first
year student. This is important because there is where I begin my adult life. This will give me a
greater knowledge in the field of accounting. Therefore, I choose to do accounting and
communication as my topic. Believe it or not, Communication is vital when it comes to
accounting. Everyone thinks that accounting just has to deal numbers, but accounting is far
greater than that. The AICPA states that communication is “needed by all students entering the
accounting profession, regardless of the career path they choose.” My research question is “How
do accountants communicate?” and “Is there an easier way for accountants to communicate?”
I have been able to find many articles that relate how accounting and communication go
together. Some of them even have graphs that gives us better representation so that we could
visually see it. Researchers also explain how students who have recently graduated with an
accounting degree how important their communication skills are entering the work force. Some
researchers focused only on oral communication while others focused on oral and written
communication. One research group even went as far as oral, written, and interpersonal.
Wikipedia describes accounting as “the measurement, processing, and communication of
financial information about economic entities such as businesses and corporations.” Accounting
has been named by many as the “language of business world.” There are several different types
of accounting. Those include financial accounting, cost accounting, tax accounting, management
accounting, and external auditing. I will exhibit three different accounting firms. Those three
accounting firms are Deloitte, PwC, and KPMG. I might to choose to argue in what ways they
could communicate better or if there was a simpler way to communicate among them. The
method I will use is that of talking to real life accountants and see if they have different ways to
communicate or if there is an easier way that they can communicate.
The sources listed below help with my research because these researchers are researching
how vitally important communication is among accountants. I used to always think that
accountants have their little office and are just given papers for them to analyze and crunch
numbers within the company or for other companies. As I mentioned above I used the BEAM
method in order to explain how my research is coming along and below I am going to describe
some road blocks I have faced so far with dealing with this paper.
Some road blocks that I face are that since I am not an employee I cannot readily access their
files. For example, KPMG has workshops for their employees and since I am not an employee of
this accounting firm it is difficult to gather information on how they communicate. I plan on
researching even more to find out how each of these accounting firms communicate. I might
even go as far as explaining that I am student researching on how accountants communicate and
would like to receive a first person account of how they communicate in their everyday lives as
accountants.

Research Map

Research question : What are the best ways for accountants to communicate?

Keywords : Accounting, accountants, communication, businesses

February

24) 25) 26) Time 27) Peer 28)

Workshop for review
MIAMI Draft Invention – Workshop
Dossier 2 hours 1

March
1) Reading 2)
response
3) 4) final 5) 6) reading 7) f2f face 8) 9)
draft response conference CALIFOR
dossier 16 s NIA
Accounting
Lab #3
10) 11) 12) 13) 14) 15) 16)
CALIFOR CALIFOR CALIFOR CALIFOR CALIFOR CALIFOR CALIFOR
NIA NIA NIA NIA NIA NIA NIA
17) 18) reading 19) 20) reading 21) 22) reading 23)
response research response response
17 18 19
24) Pitbull 25) 26) 27) peer 28) library 29) 30)
Concert workshop review instruction
draft workshop
rhetorical 2
analysis Accounting
Lab #4
31)
April
1) pitch 2) 3) Final 4) 5) 6)
your TED draft
talk rhetorical
April analysis
Fool’s Day
7) 8) 9) 10) 11) 12) peer 13)
workshop MIAMI review MIAMI
draft 1 workshop
research draft 1
paper MIAMI
14) 15) 16) 17) 18) 19) final 20)
MIAMI workshop workshop argumentative
draft 2 draft 3 draft / TED
research research talk lounge
paper paper
Accounting
Lab #5
21) Palm 22) 23) 24) extra 25) 26) course 27)
Sunday workshop credit evaluation
shop draft opportunity
self
assessment
28) Easter 29) TED 30)
Sunday talk

Annotated Bibliography
Andrews, J. D., and N. B. Sigband. “How Effectively Does the ‘New’ Accountant
Communicate? Perceptions by Practitioners and Academies.” The Journal of Business
Communication, 1984, p. 15. EBSCOhost,
login.ezproxy.net.ucf.edu/login?auth=shibb&url=https://search.ebscohost.com/login.aspx?direct
=true&db=edsggr&AN=edsgcl.3188550&site=eds-live&scope=site.
Author’s Abstract: The importance of communication to the accounting function is great.
The objective of the accounting tool is, after all, communication. Accountants can make facts
obscure or confusing, by reporting too much or too little. Present-day annual reports do this all
too often.
Author: J. D. Andrews is a verified accountant. N. B. Sigband wrote the book
“Communication in Business.”
BEAM: They say that accountants make their statements too much or too long. So this
could be a possible source for me as to whether there is a easier for accountants to communicate.
Catanach, Anthony H., Jr.; Golen, Steven Business Communication Quarterly, v59 n4 p111-21
Dec 1996
Author’s Abstract: Reviews briefly accounting writing skill research, discusses the
subject bias prevalent in that research, and relates this weakness to a potential bias toward
grammar and syntax in curriculum development. Argues that the user of accounting information
is an important but neglected party in the communication process, whose input should be
considered when evaluating the writing skills of accountants.
Authors: Anthony Catanach is a professor at the College of Business at Villanova
University. Steven Golen is a Senior Accounting Specialist in Connecticut.
BEAM: Researched the writing skills of accountants, also described the bias he had in his
findings. Those bias are due to the English skills of the working accountants.
Garen, Ken1. “The Internet: Revolutionizing How CPAs Do Business.” CPA Journal, vol. 77,
no. 5, May 2007, pp. 12–13. EBSCOhost,
Author’s Abstract: The article explores the impact of the Internet on accounting practice
in the U.S. The Internet has forever changed how certified public accountants (CPA) do
business, in ways more far-reaching than the horseless carriage's impact on culture, or the
telephone and fax machine's impact on how people communicate. It has changed how CPA and
accounting firms do everything, from communicating with clients to hiring and retaining
employees.
Author: Ken Garen is the founder and president of the Universal Business Computing
Company.
BEAM: This is an article on how the rise of the internet gave accountant a new way to
communicate as well as various other things. This article is more specific because it deals with
Certified Public Accountants.
Harshini P. Siriwardane & Chris H. Durden (2014) The Communication Skills of Accountants:
What we Know and the Gaps in our Knowledge, Accounting Education, 23:2, 119-134, DOI:
10.1080/09639284.2013.847329
 Author’s 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.
Author: Harshini P. Siriwardane is an assistant professor in the Department of
Accounting and graduated with a PHD from the University of Missouri Rolla
BEAM: This important research was to determine all the skills we already know as
accountants as what we are good at. They also looked to determine the skills that we are
lacking and we need to learn as current accountants or as students studying for an
accounting degree.
“How Do We Communicate Value?” Chartered Accountants Journal, vol. 90, no. 10, Nov. 2011,
pp. 20–22. EBSCOhost,
login.ezproxy.net.ucf.edu/login?auth=shibb&url=https://search.ebscohost.com/login.aspx?direct
=true&db=buh&AN=67765365&site=eds-live&scope=site.
Author’s Abstract: The article focuses on integrated reporting and how it helps to give a
picture of a business's financial and non-financial success. Information is provided on the
International Integrated Reporting Committee (IIRC) and how integrated reports can help
companies create a business strategy. A diagram explaining how integrated reporting works is
presented.
Author: The author is this journal is the Chartered Accountants Journal. The Journal is
multiple papers created to help students learn what needs to be understood by them.
BEAM: This helps me because this is directed at students. This will also help me learn
what is required of me as I further my studies into an accounting degree. This journal has imaes
that I might possibly use in my research paper.
“Ineffective Corporate Reporting Could Drive Potential Investors Away, Says PwC Report.” CA
Magazine (Scotland), no. 1245, 2010, p. 10. EBSCOhost,
login.ezproxy.net.ucf.edu/login?auth=shibb&url=https://search.ebscohost.com/login.aspx?direct
=true&db=edsggr&AN=edsgcl.228232018&site=eds-live&scope=site.
Author’s Abstract: A Pricewaterhouse Coopers report highlighted how majority of
companies do not report clear enough information to enable customers, investors and suppliers to
understand their business activities and prospects. Businesses failed to communicate clearly to
key stakeholders what they really need to know. Other details of the report are given.
Authors: Accountants of PwC, PwC is one of the top accounting companies in the world.
BEAM: This source could lead to potential bias in my study because they are one of the
companies I will be looking into. They may say it is ineffective because it is not clear to them
according to the way they may account for things.
Jones, Christopher G. “Written and Computer-Mediated Accounting Communication Skills: An
Employer Perspective.” Business Communication Quarterly, vol. 74, no. 3, Sept. 2011, pp. 247–
271, doi:10.1177/1080569911413808.
Author’s Abstract: Communication skills are a fundamental personal competency for a
successful career in accounting. What is not so obvious is the specific written communication
skill set employers look for and the extent those skills are computer mediated. Using survey
research, this article explores the particular skills employers desire and their satisfaction level
with new hires. Results indicate that basic writing mechanics are the skills in highest demand,
followed by effective documentation. Except for email proficiency, employers do not consider
computer-mediated communication competencies as important as traditional business
communication skills. The article concludes with curricular implications for accounting
communication.
Authors: He has a PHD and CPA. He recently retired as a Professor of Accounting and
Information Systems in the David Nazarian College of Business and Economics at California
State University.
BEAM: This source gives us the fundamental basis on how to build a successful career as
an accountant. A lot of employers are looking for communication as a big plus for accountants.
We are looking at this from an employer’s perspective.
Karl Joachim Breunig, (2016) "Limitless learning: assessing social media use for global
workplace learning", The Learning Organization, Vol. 23 Issue: 4, pp.249-270,
https://doi.org/10.1108/TLO-07-2014-0041
Author’s Abstract: This empirical paper aims to assess how social media can foster
workplace learning within a globally dispersed project environment. In general, there are few
studies on the use of social media in organizations, and many of these emphasize on issues
related to knowledge transfer. Although learning traditionally has been as acquisition of
knowledge, increasingly researchers point to learning-as-participation occurring through work
collaboration. Social media promise increased opportunities for communication and
collaboration, extending the context of collaboration beyond the local setting. However, there
exists limited research on how social media can foster workplace learning, for example, between
globally dispersed colleagues.
Author: Karl Joachim Breunig attended Oslo Business School, Oslo and Akershus
University College
BEAM: This article describes how social media can affect a workplace environment. It
allows them to communicate with all their colleagues around them.
 Koreto, Richard J. “How Networking Pays Off.” Journal of Accountancy, vol. 181, no. 5,
May 1996, p. 81. EBSCOhost,
login.ezproxy.net.ucf.edu/login?auth=shibb&url=https://search.ebscohost.com/login.aspx?direct
=true&db=buh&AN=9605072553&site=eds-live&scope=site.
Author’s Abstract: This article presents a case study that highlights the advantages of
business networking. Robert H. Given, president of Given & Company, an eight-person certified
public accountant (CPA) firm, knows the power of networking and marketing. According to
Given, they prepare tax returns, but what they do the best is communicate and resolve anxieties.
This attitude results in new business for his Santa Monica, California, firm. Given emphasizes
the trade value of referrals. Given notes that relationships are maintained and strengthened by
being responsive to requests and timely communications with an emphasis on anxiety resolution.
Preparation of professional and quality work is expected. Given is a former member of the
management of an accounting practice committee of the American Institute of Certified Public
Accountants. He's seen too many practitioners who consider themselves technicians, who don't
get out there and network, who are not taking advantage of all the avenues available for practice
development, such as networking with other firms.
Author: Koreto is an employee of the American Institute of CPAs. As you can tell he is
very knowledge on the subject of accounting.
BEAM: Koreto explains how maintaining relationships is very important when it comes
to accounting. As well as networking with other accountants.
Tracey J. Riley & Kathleen A. Simons (2016) The written communication skills that matter most
for accountants, Accounting Education, 25:3, 239-255, DOI: 10.1080/09639284.2016.1164066
Author’s Abstract: Given the importance of effective written communication skills to the
discipline of accounting, faculty must emphasize these skills in their classroom in order to
adequately prepare students for successful careers in the field. Since 2000, only two studies in
the accounting literature have examined which written communication skills are needed by
entry-level accountants and consensus is that spelling, grammar, punctuation, and clarity are of
utmost importance. We surveyed accounting practitioners and faculty to determine what exactly,
within those categories, is most bothersome. For example, within clarity, is it wordy sentences,
passive voice, or shifts in tense? By documenting the most bothersome errors, our findings can
help accounting educators to focus their limited time on the appropriate skill emphasis.
Author: Tracey J. Riley works in the accounting department at Suffolk University.
Kathleen A. Simons works in the accounting department at Bryant University.
BEAM: This source is really to help faculty members emphasize the fact that students
need good communication skills when entering workplace. This helps people who teach
accounting to help their students.
Watkins, Kelly J. “Will They Throw Eggs?” Journal of Accountancy, vol. 199, no. 4, Apr. 2005,
pp. 57–61. EBSCOhost,
login.ezproxy.net.ucf.edu/login?auth=shibb&url=https://search.ebscohost.com/login.aspx?direct
=true&db=buh&AN=16621015&site=eds-live&scope=site.
 Author’s Abstract: This article explains how certified public accountants (CPA) can
organize effective presentations for a wide variety of technical and nontechnical audiences
during audit committee meetings and department gatherings, amid the passage of the U.S.
Sarbanes-Oxley Act of 2002. According to Lori Gondry, supervisor of internal audit for Kindred
Healthcare in Louisville, Kentucky, Sarbanes-Oxley is one of the biggest efforts to affect
companies. Apparently, the legislation will force people to communicate both orally and in
writing. In addition, she stated that the need to document and communicate one's role in the
preparation of financial data will trickle down to the lowest levels. Allegedly, regardless of
whether Sarbanes-Oxley affects one directly, it will increasingly force certified public
accountants to do more public speaking. Most major corporations are stressing the importance of
communication skills for CPA, according to Pam Devine, customized training solutions manager
for the Maryland Association of CPA in Towson, Maryland. Apparently, CPA are expected to
convey financial information or reporting requirements in an organized and professional manner.
Their ability to communicate will have a direct impact on how others perceive the CPA and her
expertise. INSET: Five Tips to Overcome Last-Minute Jitters.
Author: The author is the Journal of Accountancy. The Journal of Accountancy is the
source used for CPAs now. A CPA will be able to find everything they need there.
BEAM: This source is from 2005 so it might be a little old in terms of today’s age.
Although it will serve as possibly accountants used to communicate before today’s age.
Wikipedia contributors. "Accounting." Wikipedia, The Free Encyclopedia. Wikipedia, The Free
Encyclopedia, 18 Feb. 2019. Web. 25 Feb. 2019.
Content: This gives an overall summary on the language of accounting and a history
behind us. This is more for general information.
Author: The source is Wikipedia so I am not sure how credible it is.
BEAM: Function is to serve people who are looking more information on what
accounting is and how it works. As well as the history of accounting. Could be written by
people who don’t actually do accounting.