ABSTRACT
Accountants and employers of accounting graduates consider listening to be among the most important communication skills that graduates possess. However, accounting education practices that develop students' listening skills are uncommon. Further, in the case of listening development, the current approach of prescribing that educators do more to rectify students' skill deficiencies overlooks barriers that prevent greater incorporation of listening instruction in the accounting curriculum. An alternative integrated stakeholder approach to develop students' listening skills is proposed. Informed by a broad range of education literature, the approach identifies cross-disciplinary listening development best practice and barriers to the widespread implementation of such practices in the typical accounting programme, before determining and assigning interrelated listening development roles to key stakeholders who will benefit from improved student listening. While student listening development is feasible under the proposed approach, shared contributions by accounting students, the profession and educators are needed to achieve enhanced skills outcomes.
