The Implication of Accounting Professionals Skills - Research Paper Example

Article Critique: “The Nature and Significance of Listening Skills in Accounting Practice” Name: Lecturer: Course: Date: REVIEW OF A JOURNAL ARTICLE: “The Nature and Significance of Listening Skills in Accounting Practice” AUTHORS: Stone and Lightbody (2014) Article Critique: Title: The title of the article “The Nature and Significance of Listening Skills in Accounting Practice” is clear, straightforward, and appropriate. It is indicative as it reflects the contents of the article, making it easy to know what to expect from the article. Its succinct nature makes it easy to perceive the content of the article. From the title, it can be expected that the article highlights the significance of listening skills and how they are applied in accounting practice. The problem statement also relates to the title and is of accountancy significance. Abstract: The abstract is precise and representative of the article. It provides a concise summary of the research article. It contains information of the background and context of the study before further stating the rationale of the study. For instance, it explains that while the studies of accountancy graduates have highlighted the importance of listening skills, little has been investigated regarding how such skills are applied in accounting, and that the study results presented by the article seeks to fill that gap (Stone & Lightbody 2014). The abstract however does not present coherent presentation of the study findings. Drawing on the article’s conclusion, the abstract should have summarised the findings by stating that the research found that employers of accountancy graduates and accounting practitioners attach relative significance to the listening skills they possess and that listening is an important aspect of accountants’ communications with small business manager clients. Introduction: The introduction attempts to justify the significance of the study and links to previous researchers through references. This effectively shows that while studies have been conducted on accountants’ communication skills, there is still a gap in regards to how they apply such skills with their small business owner-manager clients. For instance, the authors cite studies of communication skills that focussed on significance of communication information, verbally by Kerby and Romine (2009) and Miller and Stone (2009). An additional strength in the introduction is that it aims to motivate the readers by addressing the importance of the research topic. The purpose of the research is also made clear in the introduction. For instance, the authors stated that the research aims to provide imperative insights into the implication of accounting professionals’ listening skills, application of these skills, and how they apply listening in communicating with the clients (Stone & Lightbody 2014). A major weakness of the introduction is that it does not include definition of key terms. Belt et al. (2011) states that it is significant to define limited number of key terms, as well as be consistent in their application in the article. The author, in the article, wrote the introduction using a logical funnel, where more general aspects or a broad view of serious deficiency in communication skills, among accountants, before explaining specific aspects of how the listening process is applied within the context of everyday accounting practice, were mentioned first, paragraph by paragraph, before narrowing the details. This was a key strength to build up a functioning introduction. According to Belt et al (2011) formatting the introduction using a logical funnel makes it easy for readers who are not experts in the topic to understand what the article entails. It also makes it easy for the readers to position the article into previous researches. The strength of the introduction is also observed when it describes the research problem the article seeks to address, by addressing the gaps in literature on application of communication skills by accountants. However, the article should have deepened the description by including hypothesis or research questions. Belt et al. (2011) points out that research questions at the introduction makes it easy for the reader to perceive the content of the article and for the researcher to structure his writings and thoughts. At the same time, it makes it easy for the reader to reflect reasoning, while reading through the article. Literature review: The article utilises current and past articles as bases for expanding on literature review. This helps obtain relevant understanding of the research topic, as well as, a frame for the theoretical section of the article. Citing current and past researches also makes the article authentic in terms of being objective and comprehensive. For instance, the authors begin with early researches by Andrews and Sigband (1984) that alerted the accounting profession of the serious deficiency in communication, between accountants and their clients, before exploring recent researches by Gray (2010) and Gray and Murray (2011) that also identified the problem. The article is also supported by accurate in-text referencing. The accurate referencing and editorial processes indicate the article’s accuracy, in the same way linking them to previously published journals. Overall, there are no errors of interpretations and facts. On critical analysis of the works cited and their corresponding references, it is clear that the authors did not misrepresent or misinterpret the previous works done by others. The discussions are relevant. The authors used theories to support the article’s storyline. In particular, the authors used media richness theory to create an understanding of the underlying reasons for the significant role of verbal communication, and listening. Belt et al. (2011) noted that while theories are not customary in describing the development of the research topic, it describes what has been previously studied and gives the article more credibility and relevance. The author has used relevant literature pertinent to the research topic. There is connection between the ideas, which allows the writer’s arguments to be coherent. However, some ideas have been underemphasised while others have been overemphasised. For instance, the authors appeared to concentrate on listening as a component of communication skills and less on speaking, writing or non-verbal communication forms. Therefore, balance in discussion of communication skills lacks. Some statements are either ambiguous or difficult to interpret based on their complexity. An example includes”…therefore, it is equally important for communicators to be capable of deducing the meaning of the non-verbal information that is conveyed by way of non-verbal cues…” (Stone & Lightbody 2011, p.367). Soul (2007) suggests that clarity can be achieved by using simple and precise sentences, by avoiding complex sentenced. In regards to objectivity, there is no evidence of bias in the article. Indeed, objectivity is reinforced by the fact that the authors documented research based on rigorous research processes. For instance, the article also acknowledges the complexities of the areas it discusses. It also provides explanations on the key terms discussed. It also supports the research decisions with relevant literatures. Overall, the authors are objective in their discussion of the topic. Research methods: The authors described the research, the research methods and the set-up, which makes it easy to assess the scientific basis of the research and to justify the results. The authors explained that the research was conducted through semi-structured interviews, before justifying why the qualitative approach was relevant for probing the accountants’ observations, experiences and views on the role and nature of listening in accountant’s communications with small business managers (Stone & Lightbody 2014). The research methodology used is robust and relevant for the study. The authors effectively described the aspects of the research method, which succinctly indicates the empiricism of the research. The authors also discuss the validity and reliability of the research. They ensured this by describing the limitation of the study. For instance, the limitation of the interview data is that the claims the interviewees make may not match their actual behaviours. Results and discussion: The results of the study match the authors’ original idea, hence showing the study was effectively conducted. The results are presented clearly and logically, making it easy to understand the problem. In any case, the presentation of results and discussion was weak as readers who quickly riffle through the article may not get the key results to conceive the results automatically. The authors should have used visual elements such as tables, illustrations and lists (Stone & Lightbody 2014). The research discussions are logically presented, making it easy to identify the researchers’ reasoning from the research facts. Conclusion: Generally, the article has more strengths than weaknesses. The title is clear, straightforward, and appropriate and indicative of contents of the article and the problem statement. The abstract is precise and representative of the article. It provides a concise summary of the research article. However, it does not present coherent presentation of the study findings. The introduction justifies the significance of the study and links to previous researchers through references. It also aims to motivate the readers by addressing the importance of the research topic. The purpose of the research is also made clear in the introduction. A major weakness of the introduction is that it does not include definition of key terms. Literature review utilises current and past articles as bases for expanding on discussion. This helps obtain relevant understanding of the research topic, as well as, a frame for the theoretical section of the article. Overall, there are no errors of interpretations and facts. The author has used relevant literature pertinent to the research topic. There is connection between the ideas, which allows the writer’s arguments to be coherent. Some statements are however either ambiguous or difficult to interpret based on their complexity. The research methodology used is robust and relevant for the study. The authors effectively described the aspects of the research method, which succinctly indicates the empiricism of the research. The results of the study match the authors’ original idea, hence showing the study was effectively conducted. The results are presented clearly and logically, making it easy to understand the problem. References Andrews, J & Sigband, N 1984, “How effectively does the ‘new’ accountant communicate? Perceptions by practitioners and academics,” Journal of Business Communication, vol. 21 no.2, pp. 15–24 Belt, P, Mottonen, M, Harkonen, J 2011, Tips for Writing Scientific Journal Articles, Industrial Engineering and Management Working Papers 2011 /5 Gray, F 2010, “Specific oral communication skills desired in new accountancy graduates,” Business Communication Quarterly, vol. 73 no. 1, pp.40–67 Gray, F & Murray, N 2011, “A distinguishing factor’: oral communication skills in new accountancy graduates,” Accounting Education: an international journal, vol. 20 no.3, pp. 275–294 Kerby, D & Romine, J 2009, “Develop oral presentation skills through accounting curriculum design and course-embedded assessment,” Journal of Education for Business, vol. 85 no. 3, pp. 172–179 Miller, T & Stone, D 2009, “Public speaking apprehension (PSA), motivation, and affect among accounting majors: a proof-of-concept intervention,” Issues in accounting education, vol. 24 no. 3, pp. 265–298 Soule, D, Whiteley, L & McIntosh, S 2007, Writing for Scholarly Journals: Publishing in the Arts, Humanities and Social Sciences, viewed 29 Aug 2014, http://www.gla.ac.uk/media/media_41223_en.pdf Stone, G & Lightbody, M 2014, "The Nature and Significance of Listening Skills in Accounting Practice," Accounting Education: An International Journal vol. 21 no.4, pp.363-384 Read More