Accounting students’ perceptions of the importance of communication skills for accountants : a Maltese perspective

Abstract

Purpose: Communication skills are vital for the profession of an accountant. This research aims to shed light on the perceptions of accountancy students and the academics’ views on the importance of communication skills. Design: The analysis for this study was conducted using a mixed methodology approach. Questionnaires were distributed to students, while semi-structured interviews were carried out with University of Malta accountancy department academics. Moreover, a total of 181 questionnaire responses were collected from accountancy students, and 6 semi-structured interviews were conducted with academics. Findings: Accountancy academics identified that communication skills are essential for the profession of an accountant. On the other hand, students who follow Bachelor of Commerce (BCOM) and do not work in the accountancy field gave lower importance to communication skills than Master in Accountancy (MIA) students and those employed in the accountancy field. Moreover, BCOM students recorded a higher level of oral communication apprehension (OCA) than MIA students and suggested that this also decreases with experience. Furthermore, students remarked that the responsibility for the development of communication skills relies upon the individual, tertiary institutions and the employer. In addition, academics believe that all the stakeholders should play a role in developing students’ communication skills, emphasising the importance of lifelong learning. Conclusion: The role of an accountant has changed, and communication skills have become vital for the profession, with tertiary education recognising the importance of incorporating such skills in the curriculum. Moreover, students need to recognise the importance of communication skills in the accountancy profession from a young age when they are making their career decision. Furthermore, the findings suggest that students lack communication competence. Value: This study confirms from an academic perspective that communication skills are essential for the accountancy profession. Moreover, this study puts forward the idea that accountancy students, especially BCOM students need to give more importance to communication skills. In addition, this study also provides recommendations on how students may improve and provide adequate importance to communication skills.