Communication and Accounting: Implications and Proposals for Accounting Education
José Luis Arquero Montaño
To the extent that accounting information is in tended to be communicated, communication skills are essential for a professional accountant. This claim is supported by: several definitions of accounting which stress its character as a process of communication; the opinion of numerous, highly relevant accounting associations and organisations (e.g. IFAC, AAA, AICPA, AECC); and the results of research that explicitly point to the importance of those skills for an accountant. When added to the existence of synergies between the development of communication skills, the learning of technical accounting knowledge and a discursive accounting community, it leads to a consideration of the need for an integrated development in the subjects of accounting and communication skills. This paper presents a proposal to develop these skills in an integrated fashion, one wide enough to be adapted to the particular subjects and contexts.
Communication skills, accounting education, curricular proposals.
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