The Nature and Significance of Listening Skills in Accounting Practice

Autor/inn/en	Stone, Gerard; Lightbody, Margaret
Titel	The Nature and Significance of Listening Skills in Accounting Practice
Quelle	In: Accounting Education, 21 (2012) 4, S.363-384 (22 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2011.617062
Schlagwörter	Accounting; Listening Skills; Foreign Countries; Communication Skills; Semi Structured Interviews; Verbal Communication; Small Businesses; Australia + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Ausland; Kommunikationsstil; Kleingewerbe; Australien
Abstract	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 profession's 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. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01