Gerard Stone

The Nature and Significance of Listening Skills in Accounting Practice

While surveys of the employers of accountancy graduates highlight the significance of listening skills, relatively little is known about how such skills are utilised in accounting practice. The present study attempts to address the above lacuna by utilising the findings of in-depth interviews with Australian public accountants about the nature of their communications with their small business owner-manager clients. The small business sector is a significant user of the accounting professions information and services. The resultant insights, informed by media richness theory, demonstrate the importance that practitioners place on listening skills, the types of listening skills used by practitioners and how these skills are incorporated in the communication practices that practitioners adopt with clients. In particular, the study highlights the application of listening skills at the levels of day-to-day technical communication, strategic client service and relationship development. The paper provides important evidence to convince both accounting educators and students of the need to develop listening skills as part of the accounting curriculum.

Readability of accountants’ communications with small business—Some Australian evidence

Abstract This paper explores the readability of a new and non-corporate narrative area, accountants’ communications with small business. The distinctive motivations, agendas and interests of small business managers are considered. The findings are informed by rationales from Shearer’s (2002) thesis on the influence of neoclassical economics on accounting discourse. The study finds low readability accentuated by potentially low reader interest with accounting documents composed according to conventional accounting’s rules and statutory requirements. Higher readability and document content which informs small business managers’ interests is evident when accountants are not compelled to author documents with reference to these professional rules and legislation.

Power, dependence and frustration

Purpose – This study aims to explore the existence and strength of power through focussing on the manner in which accountants exercise power in their advisory relationship with small business. Design/methodology/approach – Interviews provided insights into accountants’ power-related perceptions, experiences and use of power in the advisory relationship. A questionnaire accessed evidence from small business owner-managers (SBOMs). Power theoretical perspectives informed the analysis of the findings. Findings – Accountants’ expert and information power is a consequence of SBOMs’ dependence on their accountants’ expertise and knowledge. Accountants construct advisor roles and exercise power in a manner indicating that they attempt to manage rather than exploit power imbalances to the detriment of dependent SBOMs. However, outbreaks of frustration and conflict in the relationship illustrate the difficulties in managing the dysfunctional consequences of power imbalances. Research limitations/implications – Whi...

Work All Day, Study at Night: The Interactive Evening Lecture to Invigorate Working Students

It is an evening lecture. Most students are dressed in corporate attire or in a fashion suggesting they came to class directly from work. Some students’ body language indicates that they are agitated or preoccupied by their day’s work. Others seem tired. There is no chatter in the lecture venue that you will have to interrupt to start the lecture. A noticeable lack of energy is coming from the students. This is disconcerting. You recall that students devoting energy to their learning is a driver of student engagement (Kuh, 2009). How can you capture and maintain the students’ interest in the lecture after they have been working all day? This Postcard describes my experience using the interactive lecture as a strategy to invigorate the weary working accounting student.