Oral communication skills of accounting students: an analysis based on perceptions of professors, students and professionals

Resumen

The present study had the goal of investigating, on the basis of a comparative analysis made with accounting professors and professionals, the degrees of understanding and valuing of the ability of oral communication (OCA) among students of accounting. The OCA is highlighted as a basic ability for professional success in accounting, but at the same time the challenges and difficulties to speak in public are acknowledged. The article discusses the need to implement curriculum contents directed to the development of the OCA, in view of Resolution CNE/CES nº. 10, of December 16, 2004, that institutes the National Curricular Guidelines for Accounting Undergraduate Courses. Using a non-parametric quantitative test to measure degrees of convergence and divergence between opinions of the three groups of respondents, one finds that the nullity hypotheses cannot be rejected for six out of the seven questions asked. The divergences occur, between the groups of students and professors and between students and professionals, with relation to their discomfort – expressed exclusively by students – when they have to speak in public. The study’s results point to the need of implementing curricular contents directed towards the development of oral communication skills in accounting courses.

Key words: oral communication ability, academic training, accounting science.