Abstract
This paper reports the results a writing improvement initiative in an accounting department at a
small western university. Numerous surveys of accounting professionals have established the
importance of writing skills for accounting graduates, and challenge business schools to revise
curricula accordingly. To determine if a writing initiative in an accounting department could
improve the writing skills of accounting students, a series of one-page essays were given to
students in four accounting classes during the fall semester. The essays were evaluated on six
writing skills recently judged by accounting professionals to be most important for new hires to
possess. Feedback was provided after each essay. Results showed that the writing skills improved
significantly after each essay. Accounting students can improve their writing skills if the
accounting faculty is committed to providing timely feedback.
Introduction
ommunication skills in writing, speaking, listening, and reading are critical competencies for any
business professional. Of these, writing is clearly one of the most important skills for newly-hired
accounting graduates to possess (Estes 1979, Gingras 1987, Deitrick and Tabor 1987, Siriram and
Coppage 1992, Maupin and May 1993, Stevens and Stevens 1994, Christensen and Rees 2002, May and May 2003).
In a recent national survey of accounting professionals to determine the relative importance of 32 business
communication skills needed by newly-hired accounting graduates, seven of the top-ten skills were related to
writing. The other three skills in the top-ten were “listens effectively,” “asks appropriate questions to customers,”
and “asks appropriate questions to supervisors” (Table 1, Christensen and Rees 2002).
Surveys show that business schools have failed to adequately develop communication competencies, and
challenge business schools to revise curricula accordingly (Siegel and Sorensen 1999, Albrecht and Sack 2000).
Many accounting programs have responded to this challenge by adding communication assignments. A few studies
have reported the positive impact of such assignments on the students’ communication skills (Mohrweis 1991, Stout
et al. 1991, Stocks et al. 1992, Garner 1994, Riordan et al. 2000, Ashbaugh et al. 2002). Using the skills in Table 1
as evaluation criteria, this paper reports the results of implementing a series short writing assignments in several
accounting classes at a small university in the western United States. The following sections describe our
methodology, results, and conclusions.
Methodology
To determine if accounting students could improve their communication skills in writing, we administered
a series of one-page essays in four accounting classes during the fall semester of 2002. Three classes were
undergraduate accounting courses (intermediate accounting, cost accounting, auditing), and one was a graduate
course (advanced managerial accounting). Short essays were preferred over long essays to limit the amount of time
required to grade the essays. In addition, according to survey research, short essays (e.g., business memoranda) more
accurately reflect the kind of writing performed by new hires in accounting firms
AbstractThis paper reports the results a writing improvement initiative in an accounting department at asmall western university. Numerous surveys of accounting professionals have established theimportance of writing skills for accounting graduates, and challenge business schools to revisecurricula accordingly. To determine if a writing initiative in an accounting department couldimprove the writing skills of accounting students, a series of one-page essays were given tostudents in four accounting classes during the fall semester. The essays were evaluated on sixwriting skills recently judged by accounting professionals to be most important for new hires topossess. Feedback was provided after each essay. Results showed that the writing skills improvedsignificantly after each essay. Accounting students can improve their writing skills if theaccounting faculty is committed to providing timely feedback.Introductionommunication skills in writing, speaking, listening, and reading are critical competencies for anybusiness professional. Of these, writing is clearly one of the most important skills for newly-hiredaccounting graduates to possess (Estes 1979, Gingras 1987, Deitrick and Tabor 1987, Siriram andCoppage 1992, Maupin and May 1993, Stevens and Stevens 1994, Christensen and Rees 2002, May and May 2003).In a recent national survey of accounting professionals to determine the relative importance of 32 businesscommunication skills needed by newly-hired accounting graduates, seven of the top-ten skills were related towriting. The other three skills in the top-ten were “listens effectively,” “asks appropriate questions to customers,”and “asks appropriate questions to supervisors” (Table 1, Christensen and Rees 2002).Surveys show that business schools have failed to adequately develop communication competencies, andchallenge business schools to revise curricula accordingly (Siegel and Sorensen 1999, Albrecht and Sack 2000).Many accounting programs have responded to this challenge by adding communication assignments. A few studieshave reported the positive impact of such assignments on the students’ communication skills (Mohrweis 1991, Stoutet al. 1991, Stocks et al. 1992, Garner 1994, Riordan et al. 2000, Ashbaugh et al. 2002). Using the skills in Table 1as evaluation criteria, this paper reports the results of implementing a series short writing assignments in severalaccounting classes at a small university in the western United States. The following sections describe ourmethodology, results, and conclusions.MethodologyTo determine if accounting students could improve their communication skills in writing, we administereda series of one-page essays in four accounting classes during the fall semester of 2002. Three classes wereundergraduate accounting courses (intermediate accounting, cost accounting, auditing), and one was a graduatecourse (advanced managerial accounting). Short essays were preferred over long essays to limit the amount of timerequired to grade the essays. In addition, according to survey research, short essays (e.g., business memoranda) moreaccurately reflect the kind of writing performed by new hires in accounting firms
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