INTRODUCTION

Effective communication can be a challenge for many accountants in the profession.

Interpersonal requirements can be separated into 3 categories. They are

- Inclusion,

- Control And

- Affection.

Inclusion is the need to preserve a acceptable relationship with others as well as to

have sufficient participation plus belongingness; control on second aspect is

connected with the need for power and authority; and affection refers to the need for

acquaintance, proximity, and feel affection for. Each person’s interpersonal desires

are dissimilar.   An accountant desires to have information of tax as well as

accounting rules and regulations in addition to written plus oral communication skills.

Approximately all professional accountant does will consequence in some type of

written or verbal communication, either to a staff member, a client, or third party. 

Activity, communication, and feeling are all mutually dependent.

WRITING

Financial reports are the concluding product of the accounting efforts.  Vital elements of

financial reports comprise the company’s statement of income, balance sheet, as well

as statement of cash flows. A part of the yearly financial report is the investor letter. This

letter is written by the C E O of the corporation. It is meant for the employees, investor,
communities, customers, and suppliers. [Lemley, B. 1983] The rationale of this

document is to gain support plus create curiosity in the corporation. 

Written communication involves some sort of communication that utilizes the written

word. Article clearly brings out the following facts about the written communication.

Written communication is very important and effective of several methods of business

communication. Individual contact is not needed and you can tell an member of staff he

or she has to work overtime through an email. Emails as a mode of written

communication saves money and so you can send an email as a substitute of calling

long distance. Such communications are Written proof as well and can be used at the

time of mitigating a dispute. With so many pros, the written communication comes with

added disadvantages. Delay in communication is one issue that communication may

take time while to get to the proposed recipient. There is a lack of confidentiality once

it's on paper, anybody can read it.

Example Newsletter by company that provide employees as well as the certain clients

an idea of a company’s goals. It do includes the any transfer of information through

memo, reports, directions, and scheduled meetings in the chain of command.

Not only this article 2 provides that the investors get witten communication through

published data of the accounts and other financial statements of the companies, which

is the key factor for investment decisions too.

VERBAL COMMUNICATION,

Public speaking is a major element of an accountant’s occupation whether it is

conversing for a tax finding or presentation of audit report.  An accountant’s professional

figure can be improved when they are capable to tackle a group undoubtedly with brief

information as well as with confidence. Such accountants can add to the confidence of

both investors and employees too. [Lemley, B. 1983]

It clearly provides that there are diverse styles of making a presentation and diverse

people will make use of the approach that suits them. Approaches in article are:

- Entertainer

- Academic

- Snail like

- Reader

At an elementary level verbal messages express meanings the presenter has encoded

into the words of an statement, but a message receiver who has comprehended the

declaration has disappeared ahead of the factual meaning of the words in addition to

that grasped the particular sense wherein the speaker deliberated them to be

understood. With the intention of do so, communicators have got to make their co

participants' perspectives part of the procedure of devise and interpreting messages.

Thus any such communication is unconditionally a joint or cooperative activity in which

meaning emerges from the participants' collaborative efforts.

LISTENING

Accountants do have the part of listening abilities for them. It is actually the instructions

which come from the top level to the accountants. The accountants have to be careful

followers of such instructions. Not only this, the accountant has to have powerful

listening abilities for recognizing the changes in accounting legislations and other

policies. [Siegel, G. 2000]

Article says that getting and giving opinion is one of the most crucial parts of good

communication.  Like any other activity, there are precise skills that can improve

criticism.  Listening is a key part of getting feedback. A lot of the skills that expert

communicators have recognized as being fundamental to effective listening pull out far

away from the uncomplicated response of auditory input.

Expert disputed that premeditated listening (as contrasting to “hearing”) starts on just

after auditory inputs have been routed by the ear and have reached cortical areas of the

mind. The smart listener has got to dig out meaning from the communication they have

received so as to turn out a rational understanding of what has been said. Article clearly

states that listening is not a inactive action. All the given information about from

management to government, every information verbally provided must be actively

heard. We need to recognize what we are hearing, be competent to decode it, and

reply cleverly to the message sender.

Example lunchtime talks at the organization’s canteen. Also managers wandering and

adopting a hands-on approach to tackle certain employee queries is also an example of

such communication.

INTERPERSONAL SKILLS

Stakeholders want to pay attention to what the accountant has to state, and their

unanimity stanch from this general goal. Each one might have a exclusive condition,

convention, education, viewpoint and standing, but their general goal is to listen to the

accountant.
The concept of interpersonal communication (IPC) is acquiring a lot of significance in

this globalization era. We all require building up interpersonal skills for communication in

view of the fact that interpersonal communication is rush through all facets of life and

moreover is having an importance only in the circumstance of living. [T. Weld, and M.

Icenogle. 1997] As a multidisciplinary commotion, the interpersonal communication

includes much of sociology, psychology, medicine, anthropology, social psychology,

psychology, psychiatry, clinical and touches on a lot of features of the language studies

in addition. The most important purpose at the back of the conception of this that it

demonstrate the association among psychology as well as interpersonal communiqué

but to bring about the ‘coherence’ and ‘intelligibility’ to the procedure and development

of research in the field of interpersonal communication.

As article presents that a lot of interpersonal communication subsists in management of

all the organization.

NON-VERBAL COMMUNICATION.

If an accountant needs to exchange a few words efficiently and competently, he ought

to recognize non-verbal communication, for the reason that it forms a major constituent

of oral communication. [T. Weld, and M. Icenogle. 1997]

The accountant who recognizes non-verbal communication will be healthier to:

- Identify the politics in a meeting;

- Measure, foresee and "read" the track that the meeting is taking;

- Set up whether there is assent, dispute or withdrawal by individuals regardless of

their verbal assurances to the contrary;

 - Put together arguments to preclude alienation of his viewers. This is done by

incessantly adjusting his communication to the response he receives.

It's significant to make out, although, that it's our nonverbal communication—our facial

gestures, expressions, stance, eye contact, and character of voice—that verbalize the

loudest. The capability to comprehend and use nonverbal communication, or body

language, is an influential instrument that can assist you attach with others,

communicate what you actually mean, and put up enhanced relationships.

Humans exchange a few words interpersonal imminence through series of non-verbal

actions acknowledged as propinquity behaviors. Examples of propinquity behaviors are

smiling, emotive, open body positions, as well as eye contact. Cultures that exhibit

these propinquity behaviors are measured high-contact cultures.

Persuasive communication is based on mutual agreement of thinking of parties

involved. It is different from other ways of communication as it involves logics, equity

and judgmental approach to the person communicated with. When boss, peers and

subordinates are communicated rational discussions becomes very essential part of the

same.

When communication is done with the boss the approach must be very suggestive. A

boss can not be just provided with a problem. Care must be taken to provide a problem

with certain solutions or alternatives so that the boss does not find himself/herself in any
kind of dilemma. When a peer is persuaded, than interactive by lateral communication

should be involved so that different point of view can be generated and a logical

conclusion can be drawn out of it. Communication with peer also needs to be generous.

Lastly the communication with subordinate must be the most careful one. It must be

taken good care that such communication does not appear unilateral and the superior

dictate over the subordinate. Open discussion which invites suggestion must be

involved.

Decision process is surely involved if a persuasive approach to such people is made.

This is because if a decision is taken by the individual than it may not be resulting in

equal benefit to all. Moreover different perspective creates more than one option for

creating a solution. This may take a little more time but, an individual can not be held

accountable for things that may go wrong.

A persuasive communication by major accountants is the major leadership style today’s

world and this must be undertaken for better results. [Siegel, G. 2000]

References

- Lemley, B. 1983. The relationship among perceptions of business

communications needs held by undergraduate students, their supervisors, and

faculty at the university of the district of columbia. Delta Pi Epsilon Journal 25: 9-

22

- T. Weld, and M. Icenogle. 1997. A managerial perspective: oral communication

competency is most important for business students in the workplace. The

Journal of Business Communication 34: 67-80

- Siegel, G. 2000. Management accountants: the great communicators. Strategic

Finance (December): 75-

- https://www4.uwm.edu/cuts/bench/commun.htm

- http://smallbusiness.chron.com/importance-effective-communication-

accounting-3169.html