Anne Abraham

Communication skills in accounting education: Perceptions of academics, employers and graduate accountants

Communication skills are central to intellectual interaction between the providers and the recipients of information. The importance of accounting starts with the gathering and processing of information and ends with the communication of processed information. This paper examines the communication skills which employers, academics and graduate accountants consider necessary to the newly graduated accountant. It also identifies and considers the differences in perception which occur between these groups and suggests solutions to the communication gap. This study confirms findings from previous research that new graduate accountants experience communication-related problems in early employment. In addition, it provides evidence that the Australian accounting curriculum has contributed to the development of communication skills. However, the paper highlights the need for the reconsideration of an emphasis on communication skills in the accounting curriculum, a role which arises from the very nature of accoun...

A Commentary on 'The Order of Teaching Accounting Topics-Why do Most Textbooks End with the Beginning?'

This paper deals with an issue of relevance to all those involved in teaching accounting from a student-centred perspective – the order in which topics should be introduced to students in an introductory accounting subject. The stated purpose of the paper is “to stimulate debate” (p. 9). In order to do this, the author presents an argument for her proposed ordering for the introduction of topics and then reports the results of her analysis of the sequencing of chapters in twenty three selected textbooks. These two distinct sections of the paper will be discussed first separately and then drawn together in the concluding remarks.