using practitioners’ viewpoints to improve accounting students’ communications skills（使用人员的观点改善会计学生的沟通技巧）.pdfVIP

Using Practitioners’ Viewpoints to Improve Accounting Students’ Communications Skills Donald A. Nellermoe Central Michigan University, Mt. Pleasant Thomas R. Weirich Central Michigan University, Mt. Pleasant Alan Reinstein Wayne State University, Detroit, Michigan The accounting profession has recognized the importance of emphasizing written and oral communications skills in the accounting curriculum. Innovations in tech- nology have greatly enhanced educators’ abilities to incorporate instruction in such skills. A survey of practitioners indicates strong agreement with the new writing requirements of the CPA exam. In addition, they endorse the use of information technology in preparing documents based on specific models and prescribed criteria. Key words: Accounting education, communication skills, accounting practitioners A DOMINANTTHEME of accounting curricular reform has been the need to improve graduates’ writing skills. In 1986 the American Institute of Certified Public Accountants (AICPA) adopted the recommendations of a national committee (Ander- son, 1985) which, among other recommendations, mandated additional communications skills, and, in turn, the AICPA man- dated additional formal requirements as a criterion for member- the 2001. The National Commission on Fraudulent ship by year Financial Reporting (Treadway, 1987) also recommended that accounting students strengthen their communication skills by taking additional liberal arts courses. In addition, the managing partners of the country’s largest public accounting firms stressed that in order for accountants to transfer information easily and defend their views to clients and students should be peers, required to write extensively in most accounting courses (Kullberg et al., 1989). 41 Downloade