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Communication researchers have observed that students will avoid majors that require the use of certain skills where the individual exhibits a high level of apprehension toward those skills. Historically, accounting has been perceived as requiring more math skills and fewer communication skills than other business majors so accounting has typically attracted students with low math apprehension and high communication (written and oral) apprehension. The current study investigates whether business students' perceptions across business majors regarding the level of mathematics, writing, and oral communication skills required for accounting reflect the recent changes in pedagogy and curriculum content for the accounting major.

The results indicate that the perception of skills required to be an accounting major by students in other business majors (more math and less communication) is different from the perception of accounting majors. On the other hand, accounting majors' perceptions of the skills needed to be in an alternative business major is generally similar to students in the respective major. These observations may lead to the interpretation that accounting majors have gotten the word that professional expectations of accountants involve substantial communication skill while that message has apparently not been shared with students who elect to major in other business fields.

This chapter reports how accounting professionals and students perceive the proficiency of their communication skills. We find that professionals perceive themselves as having higher interpersonal skills, writing skills, and speaking skills than do students. Despite decades of accounting curricula’s focus on communication skills, there remains a perception gap between students and professionals on the importance of these skills. Professionals not only perceive that they have stronger communication skills, but they also consider these skills as more important for career success than do students. Furthermore, we find that, even after controlling for the difference in perceived communication skill levels, this perception gap continues to exist between accounting professionals and students.

Employers state that their major concern with accounting graduates is their inadequate skills in reading, writing, speaking, and listening (Kranacher, 2007, p. 80). Yet, the American Institute of Certified Public Accountants (AICPA) and some state boards of accountancy have minimized the importance of these skills on professional certification exams. This conflict creates a mixed message. The purpose of our study is to determine accounting department chairs’ perceptions of the importance of writing, speaking, listening, interpersonal, and technological communication skills for both the accounting and the business curricula and where in the curriculum these skills are taught. In our study, we surveyed 122 accounting administrators from the largest North American accountancy programs. Survey respondents report that most required communication courses are in the general business curriculum and, to a lesser extent, as a required course in the accounting major. Consistent across demographics, respondents also indicate that all communication skills are important, but writing skills followed by technological skills are the most valued for the accounting curriculum, while writing and speaking skills are most important in the business curriculum. Implications for the curriculum are discussed.

Stuebs et al. (2021, p. 38) note that soft skills “are essential for accountants to carry out their moral agency role in society.” Indeed, calls for aspiring accounting professionals to have well-developed soft skills have been ongoing for decades (American Accounting Association [Bedford] Committee on Future Structure, Content, and Scope of Accounting Education, 1986; Accounting Education Change Commission, 1990; Albrecht & Sack, 2000; Big 8 White Paper, 1989; Lawson et al., 2014; Pathways Commission, 2012). Despite these calls, the development of accounting students’ soft skills remains elusive (Fogarty, 2019; Rebele & St. Pierre, 2019). Perhaps this is not surprising as a commonly accepted, profession-specific definition of the term is lacking, as is consensus about the corresponding capabilities comprising accounting professionals’ soft skills. Instead, those in the accounting profession have treated the term soft skills much the way Justice Potter Stewart famously described hard-core pornography: “I know it when I see it” (Jacobellis v. Ohio 1964, p. 197). The problem, of course, is that such a description is individualistic and can lead to conflicts and inconsistencies not only in identifying the phenomenon (Baskin, 2018; Goldberg, 2010) but, more importantly, particularly in the case of soft skills, in taking steps to foster its development and measuring changes in it. Thus, understanding the term soft skills and its fundamental capabilities is a necessary prerequisite to the development of the soft skills deemed critical for future accounting professionals. In this chapter, the authors advance that understanding by developing an accounting-specific definition for soft skills and identifying a set of capabilities that comprise soft skills applicable to accounting professionals. The authors also discuss the implications of the work and conclude by recommending soft skills in accounting be referred to as professional competencies.

Recently, ethical leadership has become a widely studied research topic. Simultaneously, many studies have begun to emphasise the role of interpersonal communication competence (ICC) in successful leadership. However, there has been little discussion on the links between ethical leadership and leaders’ ICC. To address this research gap, this study aims to compare and combine the research traditions of ethical leadership and leaders’ ICC. The study is based on two literature reviews examining (a) ethical leadership (substudy 1; N = 27) and (b) leaders’ ICC (substudy 2; N = 18). The research questions are as follows: (a) How are the requirements of leaders’ ICC noticed in the literature of ethical leadership? (substudy 1) (b) How are the requirements of ethical leadership noticed in the literature of leaders’ ICC? (substudy 2) The findings reveal that (a) studies in ethical leadership rarely pay attention to leaders’ ICC and (b) studies in leaders’ ICC do not often discuss ethical aspects of ICC, at least explicitly. While a larger sample would have been preferred, the study contributes to previous research by addressing a research gap between ethical leadership and leaders’ ICC and suggests integrating these research traditions to better understand the nature of ethics and ICC in leadership. By promoting novel interdisciplinary research perspectives, the study provides a foundation for further research and development of (a) a competence-based approach to ethical leadership and (b) an ethics-focused approach to competent leadership communication.

Accounting practitioners and educators agree that effective oral and written communication skills are essential to success in the accounting profession. Despite numerous initiatives to improve accounting majors’ communication skills, many students remain deficient in this area. Communication literature suggests that one factor rendering these initiatives ineffective is communication apprehension (CA). There is general agreement that accounting students around the globe have higher levels of CA than other majors. Therefore, accounting educators interested in improving students’ communication skills need to be aware of the dimensions and implications of CA. This chapter provides a review of the relevant literature on CA, with a focus on CA in accounting majors. It also presents intervention techniques for use in the classroom and makes suggestions for future research.

This paper assesses the significance of a communication skills training program at a hospital in New York City. Qualitative data – including interviews and observations – are taken from an evaluation of the training program. Rather than focus on outcomes, we analyze the political and economic context that produced this course and how the instructor, curriculum, and participants enacted and transformed it. The course took ubiquitous training strategies – such as flexibility, responsibility, and teamwork – and applied them to the specific process of health care work; a process that our evidence suggests is better understood using the concept of affective labor, as opposed to skills, knowledge work, or emotional labor. The course was, we conclude, an attempt to regulate affective labor, in the sense that regulation simultaneously responds to and produces instability.

The popular press often touts workforce demographic diversity as profit enhancing because it may reduce the firm's communication costs with particular segments of customers or yield greater team problem-solving abilities. On the other hand, diversity also may raise communication costs within teams, thereby retarding problem solving and lowering productivity. Unfortunately, there is little empirical research that disentangles the above countervailing effects. Diversity in ability enhances the team productivity if there is significant mutual learning and collaboration within the team, while demographic diversity may harm productivity by making learning and peer pressure less effective and increasing team-member turnover. We evaluate these propositions using a novel panel data from a garment plant that shifted from individual piece rate to group piece rate production over three years. Because we observe individual productivity data, we are able to econometrically distinguish between the impacts of diversity in worker abilities and demographic diversity. Teams with more heterogeneous worker abilities are more productive at the plant. Holding the distribution of team ability constant, teams composed of only one ethnicity (Hispanic workers in our case) are more productive, but this finding does not hold for marginal changes in team composition. We find little evidence that workers prefer to be segregated; demographically diverse teams are no more likely to dissolve, holding team productivity (and hence pay) constant, than homogeneous teams.

In an ever-interconnected world dominated by discourses on the internationalization and marketization of higher education, concerns related to language and employability have been the focus of recent debates. There is, however, a dearth of research investigating how these dimensions relate to one another in recent comparative and international higher education research. By focusing on how issues related to language and employability have been presented in recent higher education research worldwide, this chapter aims to contribute to our understanding of this concern. To achieve this goal, we conducted a scoping literature review using the Web of Science, Scopus, and the Education Resources Information Center (ERIC) databases, considering the years 2011–2020. The findings, perhaps not surprisingly, suggested that language skills are perceived to be valued by both graduates and employers though the discussions predominantly focused on one language, English. The research focus on English for employability in Anglophone contexts is understandable. However, the fact that the trend is observed in contexts where the language is not the primary or official language seems to indicate the influence of internationalization of higher education and global labor markets primarily dominated by English. The literature also suggested that (English) language training in higher education programs needs to move from solely linguistic and qualification-related content areas to a broader sphere of English for communication purposes that cover both specialized disciplinary content and broader generic employability skills. Considering this finding, we suggest that higher education systems and institutions incorporate recent developments in English for occupational purposes in their curriculum. We also recommend that there needs to be a shift from the overwhelmingly English language-dominated discussions to more inclusive research that assesses the impact of other dominant languages on employability-related concerns.