Chapter 1Communication Basics

Learning objectives

  • Explain why accountants need to study communication.
  • Distinguish and use effective communication strategies.
  • Apply the principle of “Audience First!”
  • Identify learning and communication patterns.
  • Differentiate the components and weaknesses of the following three models of communication:
    • The Linear or One-Way Model of Communication
    • The Interactive or Turn-Taking Model of Communication
    • The Co-Construction of Meaning Model of Communication

Why study communication?

Many commentators have written on the importance of effective oral and written communications skills in the workplace. With respect to accountants, specifically, John Sherman explains the issue in a concise blog post, “Why All Accountants Need Communication Training.” One reason is that clients must hear and read the technical concepts of accountancy and finance in everyday language. A second reason is that effective communication prevents problems.

Other authors have noted that new accountants frequently enter the field without adequate communication skills. A report by Marks Sattins, cited by The Association of International Accountants in the article “The Importance of Soft Skills for Accountants,” concluded that “there was a lack of emphasis on soft skills in accountancy training.” In this course, communication skills are not shamed as “soft” skills. In fact, the following communication skills are vital to success in business:

  • Listening skills: Listening attentiveness ...

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