The written communication skills that matter most for accountants

Given the importance of effective written communication skills to the discipline of accounting, faculty must emphasize these skills in their classroom in order to adequately prepare students for successful careers in the field. Since 2000, only two studies in the accounting literature have examined which written communication skills are needed by entry-level accountants and consensus is that spelling, grammar, punctuation, and clarity are of utmost importance. We surveyed accounting practitioners and faculty to determine what exactly, within those categories, is most bothersome. For example, within clarity, is it wordy sentences, passive voice, or shifts in tense? By documenting the most bothersome errors, our findings can help accounting educators to focus their limited time on the appropriate skill emphasis.