The accountant as a facilitator of communication

Abstract

The broader view of accounting requires a new approach to the communication of accounting information than is reflected in current practices. Accountants' ability to communicate accounting information effectively is crucial to the bridging of the gap between the entity and the users of information. Communication includes writing, speaking, reading, listening and questioning techniques. Research has indicated that decisions are increasingly being based on verbal presentations and that verbal communication skills accelerate career progress significantly. Verbal communication skills have therefore been selected as the subject of this paper. The communication sciences were used as a source of reference taken to identify mechanisms and structures that can enhance the verbal communication skills of accountants. This study focuses on the enhancement of their verbal communication skills to enable them to facilitate communication between accounting entities and the users of accounting information.