December 1998 Issue

Accountants as Communicators

by Kenneth Kim

While accountants have been stereotyped as bean counters or number crunchers, good writing skills are an essential element to their success. Accountants must master the concepts and proper application of generally accepted accounting principles, but also must show they can communicate that understanding to peers, superiors, and clients.

Regardless of the type of accounting practiced, writing is an important part of the daily routine. Accountants are expected to draft letters and reports to clients, and memos to coworkers and superiors. Only those technically proficient professionals who exhibit themselves as effective communicators will be rewarded with success.

Unfortunately, accounting students often lack the basic tools necessary for effective communication. Students are either not taught or not prepared enough for the demands of the accounting profession. Studies have shown that as many as one third of the accounting firms surveyed are dissatisfied with the communication skills of entry-level accountants. One study highlighted poor writing skills as one of the leading reasons entry-level accountants lose their jobs.

Good writing ability in the accounting profession is similar to taking the CPA exam. While most candidates are anxious about taking the exam, it is not insurmountable. After just a few months of practice and review, one can learn how to prepare a variety of correspondence. There are numerous courses, seminars, and self-help books available to polish and hone skills.

Accounting is a process that records, processes, measures, and reports financial information to management, stockholders, and other interested parties. CPA candidates must place the same emphasis on the reporting aspect as they do the other components of the accounting cycle.

This ability, which requires strong communication skills, is one of the most important for success in the profession. *


Kenneth Kim is a member of the CPA Candidates Association.


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