ABSTRACT
The aim of this study was to determine the communication skills necessary to practice successfully as an accountant and a manager. The elements included in the study are a discussion of the role of communication in the accounting process and the managerial process; and a discussion of the relationship of the accountant’s and manager’s writing ability in performance evaluations, salary raises, and promotions. Thirty individuals, eight public accountants, seven beginning accountants, eight senior managers, and seven junior managers, were interviewed; but more of the data for this report came from periodicals in the library at the Airlangga University. Analysis and interpretation of the data revealed that effective communication skills are important in promotions, salary raises, and performance evaluations. The ten most important (by rank ordering) communication skills in relation to job success are 1) nonverbal communication, 2) confidence, 3) friendliness, 4) clarity and concision, 5) empathy, 6) respect, 7) listening, 8) open-mindedness, 9) feedback, and 10) picking the right medium. And the ten most important (by rank ordering) writing skills in relation to job success are 1) letters, 2) analytical reports involving comparisons or evaluations, 3) narrative-audited and unaudited reports, 4) memoranda, 5) policy and procedures manuals, 6) systems analysis reports, 7) interim reports, 8) proposals-budgets or programs, 9) policy statements, and 10) compliance reports. The accounting student and the management student of today must be prepared to face up to communication challenges of his or her career. To meet these challenges, the student should obtain both oral and writing skills in undergraduate studies. Effective communication is a necessity for the accountant and the manager.
