- Email: [email protected]
Writing and the certified public accountant
WRITING AND THE CERTIFIED PUBLIC ACCOUNTANT Russell T. Gingras
SAGINAW Absrracr:
VALLEY STATE COLLEGE
This paper presents the results of an empirical
place of writing substantive
education
in the accounting
research study designed to determine
curriculum.
A survey instrument
containing
The questions were directed to three areas: (1) What are the writing requirements how should writing be Integrated
be continuing A number education.
18
questions was utilized.
by those who become CPAs? (2) How do CPAs tasksand
the
education While
writing activities. more experience
into the accounting
results were obtained
this technical
(2) Editing
writing
is important,
encountered for writing
and (3) Should there
this education?
that may have implications
for accounting
more time is spent in non-technical
is a skill that should be developed
by aspiring CPAs. (3) Those with
in higher positions do more technical writing,
(4) Those with bachelors degrees
and those who have been CPAs for ten years or longer feel unprepared and 95) CPAs
preparation
curriculum?
in writing and. if so, who should provide
of interesting
(I)
feel about their formal
desire that professional
associations
by their
writing education,
offer writing education.
The traditional curriculum requirements for accounting majors have emphasized acquiring technical accounting skills. However, accounting educators now believe that certain non-technical skills are critical to achieving success as an accounting practitioner. A list of critical skills would-vary depending upon the source, but any list would certainly include the ability to communicate effectively. Educators perceive a growing sentiment to change the way communication skills are addressed in the accounting curriculum. According to the American Accounting Association publication, Developing Communication Skills for rhe Accounting Profession [Ingram and Frazier, 19801, “If the discrepancy between accounting practitioners’ assessments of the communication skills needed and those demonstrated by their employees is to be taken seriously by accounting educators, it is evident that increased emphasis on communications in the accounting curriculum is necessary.” A need for change seems to be evident, but what changes are necessary and how they are to be implemented are not so evident. The Ingram and Frazier study cited above focused on practitioners’ and educators’ assessments of communications skills needed by entry level staff personnel. The basic conclusion of the study was that entry level staff were inadequately trained in communication skills. Adams [ 198 l] polled first-year accountants employed by Big 8 CPA firms. He concluded that it would be desirable for CPA firms to provide first-year accountants with written and
128
oral communication training. Entry level and first-year accountants may not be the only practitioners facing writing problems. Do accountants further along in their careers face writing problems? How do more experienced accountants view their educational preparation in communication skills? These issues also need to be addressed. Several constituencies bear significantly on developments in accounting education. In the area of communications, it may be prudent to consult the experts, for example, those who presently teach communication skills to our students. A major suggestion of these experts has been the concept of “writing across the curriculum.“In addition, accrediting bodies and professional associations may provide suggestions which must be appropriately considered in the curriculum. Further, accounting educators are peculiarly close to the market place. Employers and practitioners are readily available to provide input into accounting curriculum decisions. In fact, some schools are placing practitioners on their curriculum committees. The importance of practitioner input in accounting education leads to the natural conclusion that practitioners should be canvassed before changes are made in the communications element of the accounting curriculum. Practitioners are consulted informally in many curriculum decisions. In a formal sense, many colleges have advisory committees to obtain practitioner input. It is possible, however, to go further and formally survey significant numbers of practitioners. The survey approach allows a broad spectrum of opinion to be obtained and has the further advantage of allowing statistical tests to be applied to the results. Therefore, a survey instrument was prepared to obtain practitioner input into the communications content of the accounting curriculum.
THE NATURE OF THE SURVEY AND THE POPULATION To sharpen the emphasis of the survey, the scope of the project was narrowed. Rather than communications generally, this survey focused on written communication. Since a broad range of activities are undertaken by accountants, a specific definition of the accounting practitioner was also required. CPAs were chosen as the practitioner population for three reasons: (1) lists of CPAs with addresses were readily available from the State Board of Accountancy, (2) CPAs do not all remain in public practice and thus compose a significant part of the industrial and governmental accounting populations, and (3) accountants who had obtained certification were more likely to have progressed beyond entry level status. The questions on the survey were structured to obtain CPA input in three basic areas: (1) What are the writing requirements
encountered
by those who become CPAs?
(2)
how do CPAs should writing
(3) Should provide
there
feel about their formal be integrated be continuing
preparation
for writing
into the accounting
curriculum‘?
education
in writing
and,
tasks and how
if so. who should
this education:’
In addition to questions in these substantive areas, the survey included questions designed to elicit background information from the respondents. This information included (1) the respondents’ position within a CPA firm (staff, senior, manager), or whether they were employed in business or government; (2) whether they were from national. regional, or local firms; (3) when they had graduated from college: and (4) how long they had been Certified Public Accountants. This information was used to define categories of respondents to see if different backgrounds led to different opinions regarding writing problems and writing education.
THE
RESPONSE
TO THE SURVEY
INSTRUMENT
The survey instrument was mailed to the 1502 Certified Public-Accountants registered in the state of ldaho at the time of the survey. A follow-up mailing was made to those who did not initially reply. A total of 654 usable replies were received, representing a response rate of 43.5 percent. Tables 1,2, and 3 delineate the background of the respondents. As had been expected, the replies came from a wide vareity of accounting practitioners. The sample responses indicate that 62 per’cent of those replying were in public practice and 38 percent were employed in business or government. Of those in public practice, 20 percent were from national firms, 8 percent from regional firms, 46 percent from local firms, and 26 percent were self-employed. The number of years as a CPA and the period of time removed from college graduation reveal a similar variety. However, very few staff assistants were respondents. Only 18 of the 295 employees of CPA firms which replied to the survey were staff assistants. Sixty six percent of the respondents had more than five years experience. Only 4.9 7~ of those replying to the survey had graduated in the 1980s: 94.2(rc graduated prior to 1980. The nature of those u,ho responded to the survey indicates that the tabulated opinions are not primarily those of entry level personnel. The nature of the study prohibits its projection to all accountants in all states. but the number and variety of accountants polled may increase the palatability of any generalizations drawn from the responses. The accountants surveyed are likely to be similar to those in other parts of the country. CPAs must prepare for a uniform CPA exam and must deal with similar accounting problems. regardless of geographical location. Educational experiences of those respondents educated in Idaho may be similar to CPAs educated in other parts of the country because of the influence of the AACSB (American Assembly of Collegiate Schools of Business). Two of the state’s
130
three universities
WRITING
are accredited
by the AACSB.
REQUIREMENTS FACED BY THOSE WHO CERTIFIED PUBLIC ACCOUNTANTS
BECOME
As indicated in Exhibit I. the results of the study show that writing is a very important skill to the accountant. Not only must accountants write their own communications, but they must also edit and rewrite the communications of others. Further, someone is likely to provide feedback on the quality of a CPA’s writing endeavors. The results concerning the editing function appear initially to be contradictory. Sixty-seven percent of those replying indicate they are performing the editing function; only 51 percent indicate that their writing is being edited. This appears inconsistent, but perhaps the editing is done without the knowledge of the writer. The types of writing activities performed by the accountants replying to the survey indicate that both technical and non-technical writing activities are important. Technical writing is defined here as writing activities which are guided by GAAS (Generally Accepted Auditing Standards) as well as writing related to GAAP (Generally Accepted Accounting Principles) and other technical accounting pronouncements. Intuitively, one may have hypothesized that the majority of the writing of a public accountant would be technical in nature. This is only partially confirmed by the survey results. Significant percentages of those replying are performing technical communication tasks, such as writing engagement letters, opinions, and audit reports. However, greater percentages of those questioned report being involved in such non-technical writing activities as general correspondence, working papers, internal memorandums, and internal reports. It is not possible to clearly state that non-technical writing is more important than technical writing to the accountants polled. General correspondence, for example, may be technical at times and non-technical at other times. The degree to whic,h general correspondence is perceived as more or less difficult may have to do with the amount of technical material involved and ‘the audience to which the correspondence is addressed: the more technical, the more difficult. especially when addressed to a non-accounting audience. “Other” writing activities could be technical as well as non-technical. The respondents were asked to explain an “Other” response. The most frequent explanations included (1) evaluation and interpretation of technical accounting pronouncements, which would be considered technical writing, and (2) response to client requests, which could be either technical or non-technical writing. The results indicate that accountants must be prepared to confront a wide variety of writing tasks. Technical writing is an important part of these tasks and must be adequately considered in the accounting curriculum. This may
mean that a writing course focusing on the technical aspects of accounting is appropriate for accounting majors. However, general, non-technical writing cannot be ignored. When the background information was used to segment the responses, some additional insights were obtained. First, those in higher positions having more years of experience were doing the most technical writing (engagement letters, opinions, and audit reports).’ Second, those CPAs employed in business or government were involved to a greater degree in writing internal reports and internal memorandums.* Since technical writing seems to come some time after graduation. it may be an appropriate area of emphasis in continuing education programs. The differences in writing emphasis between practicing CPAs and those employed in business and government could lead to different tracks in writing education. However, college students probably do not know whether they will be CPA practitioners or employed in business or government, making educational tracking in college writing courses difficult to implement.
HOW
CERTIFIED PUBLIC ACCOUNTS VIEW THEIR FORMAL PREPARATION FOR THEIR WRITING TASKS
Exhibit 2 lists responses to six questions which were designed to evaluate how CPAs feel about their educational preparation in writing. Apparently, only minimal writing preparation was provided by the accounting curriculum. Sixty-two percent of those responding had either no writing education beyond freshman level English, or had only one course beyond that level. It is not surprising, therefore, that 68 percent of those responding felt the need for more course work in writing. Forty-eight percent of those responding felt there should be a writing course in the business core and also a course in writing targeted specifically for accounting majors. Not only did the majority of those questioned have little work beyond freshman English, but they did not have writing emphasized in their business core classes. The respondents felt that writing should play a greater part in non-writing classes. Some 52 percent of those responding felt that their formal education included sufficient training in writing to allow them to meet the writing requirements of their positions. This figure disguises some important differences. When looking at this question on a segmented basis, these differences become apparent. Those who have been CPAs for ten years or less feel that the educational system has provided them with sufficient training in writing. However. those who have been CPAs for more than ten years do not feel that their writing education was sufficient.
‘Significant
at the .05 level. using Chi-Square
Contingency
Test
KSignificant
at the .05 level. using Chi-Square
Contingency
Test
132
The type of college degree obtained is a significant factor. Those holding bachelor degrees did not feel that they had sufficient training to meet the writing requirements of their positions. Those with higher degrees (Masters, Doctorate, JD) did feel that they had sufficient educational preparation.3 The overall message of this survey is clear: Writing should play an important part in the accounting education provided by colleges and universities, particularly at the undergraduate level. This could be done by adding more coursework in writing. A writing course could be added to the core requirements for all business majors, or a writing course could be required for those who major in accounting, or both. However, the addition of more coursework in writing may not be a viable solution for many institutions. The added credit hours may reduce the flexibility of an accounting major to unacceptable level. Another option is to require writing assignments in general business core classes and in accounting classes. For example, a variation of “writing across the curriculum” has been used by the J. M. Tull School of Accounting at the University of Georgia. This program involves assigning a series of papers in each of three intermediate accounting courses. In each of the courses the students are required to write a brief memorandum during a class session on a topic selected by the accounting instructor. These assignments are evaluated by a full time writing consultant for effective communication. The accounting content of the memoranda is not graded. More extensive technical memoranda are written outside of class in the second and third intermediate courses. These memoranda are evaluated by both the accounting instructor and the writing consultant. The memoranda written outside of class are graded for accounting content and effective writing on a roughly equal basis [May and Arevalo, 19831. SHOULD THERE BE CONTINUING EDUCATION IN WRITING AND WHO SHOULD PROVIDE THIS EDUCATION? Colleges and universities have traditionally provided the writing education for potential CPAs. Since many significant writing activities occur a considerable period after graduation, colleges may want to offer continuing education in writing. Should they decide to do so, considerable competition should be expected. The advent of continuing professional education requirements for CPAs in many states has expanded the options available for post-graduate education in accounting and in accounting-related fields. Professional organizations are now in the education business. For example, both the American Institute of Certified Public Accountants and the National Association of Accountants are offering courses in writing. How is post-graduate education in writing perceived by Certified Public
‘Significance testing of these areas was performed .05 level of significance.
using the Chi-Square
Contingency
Test at the
133
Accountants? Exhibit 3 lists the questions that were asked in the survey pertaining to post-graduate training in writing. The results show that fortyfive percent of those responding belonged to professional organizations that have offered course work in writing. Eighty percent felt that professional associations should provide writing instruction. However, the CPA firms polled were not heavily involved in writing education. Sevenfy-two percent of those responding indicated that their firms had not provided in-service training in writing. Not only technical writing should be considered a priority for continuing education; forty-nine percent of those responding still felt the need to study grammar, punctuation, and spelling. These findings indicate that general writing skills still require attention and perhaps even outweigh technical writing in importance.
CONCLUSION Significant segments of the practicing accountants responding to this survey felt unprepared by their writing education. Specifically, those with bachelor degrees felt they were not prepared to meet the writing requirements of their positions. This would strongly indicate the need to revise the accounting curriculum requirements in writing. Any revision of the curriculum requirements in writing should be multifaceted, according to those responding to this survey. First, the accounting curriculum should offer more course work in writing. Forth-eight percent of those responding felt there should be both a business core course in writing and, in addition, a writing course directed at accounting majors. Since both technical and non-technical writing skills are important to accountants, both should be addressed in these courses. Secondly, the respondents felt writing should receive greater emphasis in non-writing business courses. Finally, this survey indicates that writing education should be part of a continuing education. How can writing education best be offered after college? Professional accounting organizations are already offering writing courses to meet continuing professional education requirements. The role to be played by colleges in continuing education is an open question and poses a challenge to accounting educators.
REFERENCES Adams. H. Lon. ( 198 Ii. “Should the Big Eight Teach Communication Skills?” Management Acrounrlng (May I98 I): 37-40. Ingram. Robert W.. & Charles R. Frazier. (1980). Developing Communicarions Skillsfor fhe .4ccounring Prqfession. Sarasota: AAA. Ma!. Gordon S.. & Claire Arevalo (1983). “Integrating Effective Writing Skills in Accounting Curriculum.” Journal q/Accounring Educarion (Spring 1983): 119-126.
134
Table 1 Nature of Questionnaire
Employees A. 0. C. D.
Respondents
National
Regional
Local
Total
27 19 30 3
16 7 6 2
131 20 21 13
174 46 57 18
79
31
185
295
of CPA Firms
Partners Managers Seniors Staff Assistant Total
Self-Employed
CPA Practitioners
CPAs Employed
in Business,
Government,
107 243
and industry Total
645
Table 2 Number of Years As a CPA Category 06 11 16 21 Over
5 Years 10 Years 15Years 20 Years 25 Years 25 Years Total
Number of Respondents
Relative Frequency
221 191 104 45 42 51
33.8% 29.2% 15.9% 6.9% 6.4% 7.8%
654
100.0%
Table 3 Decade of Graduation Decade
Number of Respondents
1940s 1950s 1960s 1970s 1980s Did Not Graduate Total
Relative Frequency
39 63 145 366 32 6
6.0% 9.7% 22.3% 56.2% 4.9% .9%
651
100.0%
135
Exhibit 1 How CPAs View the Writing Requirements 1. *How important your accounting 82% 16% 2. Indicate
are good duties?
writing
skills
the types
to the satisfactory
2% 0% -
Very important Somehwat important of writing
activities
of the Profession completion
of
Slightly important Of little or no importance
performed
by you
(check
all that
apply): 84% 68% 56% 62%
3. Of the items checked time ( 1 = most time): 123-
57% 98% 79% 33%
- Internal memorandums - Internal reports - Engagement letters - Opinions
-
in item 2, rank the three in which
you spend the most
General correspondence Working papers Internal memorandums
4. Which of your difficult?
wrtting
responsibilities
do you
Other General
67% 33% -
edited
‘Srgnificant
and
least
the writing
Working General
of others
papers correspondence
as part of your
regular
duties
by others
in your firm?
yes No
7. ‘Do you receive munication. 67% 33% -
most
Yes No
6. Is your writing 51% 49% -
12-
correspondence
5. *Do you edit or rewrite
consider
Least Difficult
Most Difficult 12 -
Audit reports General correspondence Working papers Other
feedback
regarding
the
Yes No
at the .05 level using the Chi-square
test
quality
of your
written
com-
136
Exhibit 2 How Certified Public Accountants View Their Formal Preparation for Their Writing Tasks 1. Do you feel your formal communicaton to allow position? 52% 48% -
0 1
courses
did you
24% 10% -
3. *When advising others about fession, would you encourage 68% 31% 1% -
in writing of your
Yes No
2. How many writing English)? 22% 40% -
education included sufficient training you to meet the writing requirements
take
in college
(exclude
freshman-level
2 3
college preparation them to.take:
for the accounting
pro-
More writing courses than you‘had? About the same number as you had? Fewer writing courses than you had?
4. *Were written communication skills emphasized in your college business core classes (marketing, management, accounting, finance, etc.)? 14% 27% 43% 16%
-
Definitely a requirement Somewhat emphasized Only slightly emphasized Not at all emphasized
5. ‘DO you think it would have been to your advantage to have had writing skills emphasized more than they were in these “non-writing” classes? 78% 22% -
Yes No
6. *Which of the classes below would 34% 12% 48% 6%
-
*Significant
you recommend
for accounting
majors?
A general business course in writing (general business core) A writing course designed specifically for accounting majors Courses of both types None of the above
at the .05 level, using the Chi-Square
Test,
137
Exhibit 3 What Post-Graduate Training in Writing is available? Should Post-Graduate Training in Writing be Provided? If So, By Whom? 1. *Has your professional or formal university-level 45% 55% -
2. ‘Should 80% 20% -
association(s) sponsored classes in writing:
professional
associations
provide
-
‘Srgnificant
in this area?
in writing-skill
development
Yes No
Yes
72% -
in-service for them?
training
in written
communication
No
5. What, if any, additional appropriate for post-CPA 49% 75% 40% 59%
for instruction
Yes No
4. *Has your firm provided since you began working 28% -
seminars
Yes No
formal instruction 3. *Have you received since graduation from college? 33% 67% -
workshops,
instruction-in study (check
writing do you all that apply)?
Study of grammar, punctuation, General business writing Accounting case writing Report writing
at the .05 level, using the Chi-Square
spelling
Test
think
would
be
SAGINAW Absrracr:
VALLEY STATE COLLEGE
This paper presents the results of an empirical
place of writing substantive
education
in the accounting
research study designed to determine
curriculum.
A survey instrument
containing
The questions were directed to three areas: (1) What are the writing requirements how should writing be Integrated
be continuing A number education.
18
questions was utilized.
by those who become CPAs? (2) How do CPAs tasksand
the
education While
writing activities. more experience
into the accounting
results were obtained
this technical
(2) Editing
writing
is important,
encountered for writing
and (3) Should there
this education?
that may have implications
for accounting
more time is spent in non-technical
is a skill that should be developed
by aspiring CPAs. (3) Those with
in higher positions do more technical writing,
(4) Those with bachelors degrees
and those who have been CPAs for ten years or longer feel unprepared and 95) CPAs
preparation
curriculum?
in writing and. if so, who should provide
of interesting
(I)
feel about their formal
desire that professional
associations
by their
writing education,
offer writing education.
The traditional curriculum requirements for accounting majors have emphasized acquiring technical accounting skills. However, accounting educators now believe that certain non-technical skills are critical to achieving success as an accounting practitioner. A list of critical skills would-vary depending upon the source, but any list would certainly include the ability to communicate effectively. Educators perceive a growing sentiment to change the way communication skills are addressed in the accounting curriculum. According to the American Accounting Association publication, Developing Communication Skills for rhe Accounting Profession [Ingram and Frazier, 19801, “If the discrepancy between accounting practitioners’ assessments of the communication skills needed and those demonstrated by their employees is to be taken seriously by accounting educators, it is evident that increased emphasis on communications in the accounting curriculum is necessary.” A need for change seems to be evident, but what changes are necessary and how they are to be implemented are not so evident. The Ingram and Frazier study cited above focused on practitioners’ and educators’ assessments of communications skills needed by entry level staff personnel. The basic conclusion of the study was that entry level staff were inadequately trained in communication skills. Adams [ 198 l] polled first-year accountants employed by Big 8 CPA firms. He concluded that it would be desirable for CPA firms to provide first-year accountants with written and
128
oral communication training. Entry level and first-year accountants may not be the only practitioners facing writing problems. Do accountants further along in their careers face writing problems? How do more experienced accountants view their educational preparation in communication skills? These issues also need to be addressed. Several constituencies bear significantly on developments in accounting education. In the area of communications, it may be prudent to consult the experts, for example, those who presently teach communication skills to our students. A major suggestion of these experts has been the concept of “writing across the curriculum.“In addition, accrediting bodies and professional associations may provide suggestions which must be appropriately considered in the curriculum. Further, accounting educators are peculiarly close to the market place. Employers and practitioners are readily available to provide input into accounting curriculum decisions. In fact, some schools are placing practitioners on their curriculum committees. The importance of practitioner input in accounting education leads to the natural conclusion that practitioners should be canvassed before changes are made in the communications element of the accounting curriculum. Practitioners are consulted informally in many curriculum decisions. In a formal sense, many colleges have advisory committees to obtain practitioner input. It is possible, however, to go further and formally survey significant numbers of practitioners. The survey approach allows a broad spectrum of opinion to be obtained and has the further advantage of allowing statistical tests to be applied to the results. Therefore, a survey instrument was prepared to obtain practitioner input into the communications content of the accounting curriculum.
THE NATURE OF THE SURVEY AND THE POPULATION To sharpen the emphasis of the survey, the scope of the project was narrowed. Rather than communications generally, this survey focused on written communication. Since a broad range of activities are undertaken by accountants, a specific definition of the accounting practitioner was also required. CPAs were chosen as the practitioner population for three reasons: (1) lists of CPAs with addresses were readily available from the State Board of Accountancy, (2) CPAs do not all remain in public practice and thus compose a significant part of the industrial and governmental accounting populations, and (3) accountants who had obtained certification were more likely to have progressed beyond entry level status. The questions on the survey were structured to obtain CPA input in three basic areas: (1) What are the writing requirements
encountered
by those who become CPAs?
(2)
how do CPAs should writing
(3) Should provide
there
feel about their formal be integrated be continuing
preparation
for writing
into the accounting
curriculum‘?
education
in writing
and,
tasks and how
if so. who should
this education:’
In addition to questions in these substantive areas, the survey included questions designed to elicit background information from the respondents. This information included (1) the respondents’ position within a CPA firm (staff, senior, manager), or whether they were employed in business or government; (2) whether they were from national. regional, or local firms; (3) when they had graduated from college: and (4) how long they had been Certified Public Accountants. This information was used to define categories of respondents to see if different backgrounds led to different opinions regarding writing problems and writing education.
THE
RESPONSE
TO THE SURVEY
INSTRUMENT
The survey instrument was mailed to the 1502 Certified Public-Accountants registered in the state of ldaho at the time of the survey. A follow-up mailing was made to those who did not initially reply. A total of 654 usable replies were received, representing a response rate of 43.5 percent. Tables 1,2, and 3 delineate the background of the respondents. As had been expected, the replies came from a wide vareity of accounting practitioners. The sample responses indicate that 62 per’cent of those replying were in public practice and 38 percent were employed in business or government. Of those in public practice, 20 percent were from national firms, 8 percent from regional firms, 46 percent from local firms, and 26 percent were self-employed. The number of years as a CPA and the period of time removed from college graduation reveal a similar variety. However, very few staff assistants were respondents. Only 18 of the 295 employees of CPA firms which replied to the survey were staff assistants. Sixty six percent of the respondents had more than five years experience. Only 4.9 7~ of those replying to the survey had graduated in the 1980s: 94.2(rc graduated prior to 1980. The nature of those u,ho responded to the survey indicates that the tabulated opinions are not primarily those of entry level personnel. The nature of the study prohibits its projection to all accountants in all states. but the number and variety of accountants polled may increase the palatability of any generalizations drawn from the responses. The accountants surveyed are likely to be similar to those in other parts of the country. CPAs must prepare for a uniform CPA exam and must deal with similar accounting problems. regardless of geographical location. Educational experiences of those respondents educated in Idaho may be similar to CPAs educated in other parts of the country because of the influence of the AACSB (American Assembly of Collegiate Schools of Business). Two of the state’s
130
three universities
WRITING
are accredited
by the AACSB.
REQUIREMENTS FACED BY THOSE WHO CERTIFIED PUBLIC ACCOUNTANTS
BECOME
As indicated in Exhibit I. the results of the study show that writing is a very important skill to the accountant. Not only must accountants write their own communications, but they must also edit and rewrite the communications of others. Further, someone is likely to provide feedback on the quality of a CPA’s writing endeavors. The results concerning the editing function appear initially to be contradictory. Sixty-seven percent of those replying indicate they are performing the editing function; only 51 percent indicate that their writing is being edited. This appears inconsistent, but perhaps the editing is done without the knowledge of the writer. The types of writing activities performed by the accountants replying to the survey indicate that both technical and non-technical writing activities are important. Technical writing is defined here as writing activities which are guided by GAAS (Generally Accepted Auditing Standards) as well as writing related to GAAP (Generally Accepted Accounting Principles) and other technical accounting pronouncements. Intuitively, one may have hypothesized that the majority of the writing of a public accountant would be technical in nature. This is only partially confirmed by the survey results. Significant percentages of those replying are performing technical communication tasks, such as writing engagement letters, opinions, and audit reports. However, greater percentages of those questioned report being involved in such non-technical writing activities as general correspondence, working papers, internal memorandums, and internal reports. It is not possible to clearly state that non-technical writing is more important than technical writing to the accountants polled. General correspondence, for example, may be technical at times and non-technical at other times. The degree to whic,h general correspondence is perceived as more or less difficult may have to do with the amount of technical material involved and ‘the audience to which the correspondence is addressed: the more technical, the more difficult. especially when addressed to a non-accounting audience. “Other” writing activities could be technical as well as non-technical. The respondents were asked to explain an “Other” response. The most frequent explanations included (1) evaluation and interpretation of technical accounting pronouncements, which would be considered technical writing, and (2) response to client requests, which could be either technical or non-technical writing. The results indicate that accountants must be prepared to confront a wide variety of writing tasks. Technical writing is an important part of these tasks and must be adequately considered in the accounting curriculum. This may
mean that a writing course focusing on the technical aspects of accounting is appropriate for accounting majors. However, general, non-technical writing cannot be ignored. When the background information was used to segment the responses, some additional insights were obtained. First, those in higher positions having more years of experience were doing the most technical writing (engagement letters, opinions, and audit reports).’ Second, those CPAs employed in business or government were involved to a greater degree in writing internal reports and internal memorandums.* Since technical writing seems to come some time after graduation. it may be an appropriate area of emphasis in continuing education programs. The differences in writing emphasis between practicing CPAs and those employed in business and government could lead to different tracks in writing education. However, college students probably do not know whether they will be CPA practitioners or employed in business or government, making educational tracking in college writing courses difficult to implement.
HOW
CERTIFIED PUBLIC ACCOUNTS VIEW THEIR FORMAL PREPARATION FOR THEIR WRITING TASKS
Exhibit 2 lists responses to six questions which were designed to evaluate how CPAs feel about their educational preparation in writing. Apparently, only minimal writing preparation was provided by the accounting curriculum. Sixty-two percent of those responding had either no writing education beyond freshman level English, or had only one course beyond that level. It is not surprising, therefore, that 68 percent of those responding felt the need for more course work in writing. Forty-eight percent of those responding felt there should be a writing course in the business core and also a course in writing targeted specifically for accounting majors. Not only did the majority of those questioned have little work beyond freshman English, but they did not have writing emphasized in their business core classes. The respondents felt that writing should play a greater part in non-writing classes. Some 52 percent of those responding felt that their formal education included sufficient training in writing to allow them to meet the writing requirements of their positions. This figure disguises some important differences. When looking at this question on a segmented basis, these differences become apparent. Those who have been CPAs for ten years or less feel that the educational system has provided them with sufficient training in writing. However. those who have been CPAs for more than ten years do not feel that their writing education was sufficient.
‘Significant
at the .05 level. using Chi-Square
Contingency
Test
KSignificant
at the .05 level. using Chi-Square
Contingency
Test
132
The type of college degree obtained is a significant factor. Those holding bachelor degrees did not feel that they had sufficient training to meet the writing requirements of their positions. Those with higher degrees (Masters, Doctorate, JD) did feel that they had sufficient educational preparation.3 The overall message of this survey is clear: Writing should play an important part in the accounting education provided by colleges and universities, particularly at the undergraduate level. This could be done by adding more coursework in writing. A writing course could be added to the core requirements for all business majors, or a writing course could be required for those who major in accounting, or both. However, the addition of more coursework in writing may not be a viable solution for many institutions. The added credit hours may reduce the flexibility of an accounting major to unacceptable level. Another option is to require writing assignments in general business core classes and in accounting classes. For example, a variation of “writing across the curriculum” has been used by the J. M. Tull School of Accounting at the University of Georgia. This program involves assigning a series of papers in each of three intermediate accounting courses. In each of the courses the students are required to write a brief memorandum during a class session on a topic selected by the accounting instructor. These assignments are evaluated by a full time writing consultant for effective communication. The accounting content of the memoranda is not graded. More extensive technical memoranda are written outside of class in the second and third intermediate courses. These memoranda are evaluated by both the accounting instructor and the writing consultant. The memoranda written outside of class are graded for accounting content and effective writing on a roughly equal basis [May and Arevalo, 19831. SHOULD THERE BE CONTINUING EDUCATION IN WRITING AND WHO SHOULD PROVIDE THIS EDUCATION? Colleges and universities have traditionally provided the writing education for potential CPAs. Since many significant writing activities occur a considerable period after graduation, colleges may want to offer continuing education in writing. Should they decide to do so, considerable competition should be expected. The advent of continuing professional education requirements for CPAs in many states has expanded the options available for post-graduate education in accounting and in accounting-related fields. Professional organizations are now in the education business. For example, both the American Institute of Certified Public Accountants and the National Association of Accountants are offering courses in writing. How is post-graduate education in writing perceived by Certified Public
‘Significance testing of these areas was performed .05 level of significance.
using the Chi-Square
Contingency
Test at the
133
Accountants? Exhibit 3 lists the questions that were asked in the survey pertaining to post-graduate training in writing. The results show that fortyfive percent of those responding belonged to professional organizations that have offered course work in writing. Eighty percent felt that professional associations should provide writing instruction. However, the CPA firms polled were not heavily involved in writing education. Sevenfy-two percent of those responding indicated that their firms had not provided in-service training in writing. Not only technical writing should be considered a priority for continuing education; forty-nine percent of those responding still felt the need to study grammar, punctuation, and spelling. These findings indicate that general writing skills still require attention and perhaps even outweigh technical writing in importance.
CONCLUSION Significant segments of the practicing accountants responding to this survey felt unprepared by their writing education. Specifically, those with bachelor degrees felt they were not prepared to meet the writing requirements of their positions. This would strongly indicate the need to revise the accounting curriculum requirements in writing. Any revision of the curriculum requirements in writing should be multifaceted, according to those responding to this survey. First, the accounting curriculum should offer more course work in writing. Forth-eight percent of those responding felt there should be both a business core course in writing and, in addition, a writing course directed at accounting majors. Since both technical and non-technical writing skills are important to accountants, both should be addressed in these courses. Secondly, the respondents felt writing should receive greater emphasis in non-writing business courses. Finally, this survey indicates that writing education should be part of a continuing education. How can writing education best be offered after college? Professional accounting organizations are already offering writing courses to meet continuing professional education requirements. The role to be played by colleges in continuing education is an open question and poses a challenge to accounting educators.
REFERENCES Adams. H. Lon. ( 198 Ii. “Should the Big Eight Teach Communication Skills?” Management Acrounrlng (May I98 I): 37-40. Ingram. Robert W.. & Charles R. Frazier. (1980). Developing Communicarions Skillsfor fhe .4ccounring Prqfession. Sarasota: AAA. Ma!. Gordon S.. & Claire Arevalo (1983). “Integrating Effective Writing Skills in Accounting Curriculum.” Journal q/Accounring Educarion (Spring 1983): 119-126.
134
Table 1 Nature of Questionnaire
Employees A. 0. C. D.
Respondents
National
Regional
Local
Total
27 19 30 3
16 7 6 2
131 20 21 13
174 46 57 18
79
31
185
295
of CPA Firms
Partners Managers Seniors Staff Assistant Total
Self-Employed
CPA Practitioners
CPAs Employed
in Business,
Government,
107 243
and industry Total
645
Table 2 Number of Years As a CPA Category 06 11 16 21 Over
5 Years 10 Years 15Years 20 Years 25 Years 25 Years Total
Number of Respondents
Relative Frequency
221 191 104 45 42 51
33.8% 29.2% 15.9% 6.9% 6.4% 7.8%
654
100.0%
Table 3 Decade of Graduation Decade
Number of Respondents
1940s 1950s 1960s 1970s 1980s Did Not Graduate Total
Relative Frequency
39 63 145 366 32 6
6.0% 9.7% 22.3% 56.2% 4.9% .9%
651
100.0%
135
Exhibit 1 How CPAs View the Writing Requirements 1. *How important your accounting 82% 16% 2. Indicate
are good duties?
writing
skills
the types
to the satisfactory
2% 0% -
Very important Somehwat important of writing
activities
of the Profession completion
of
Slightly important Of little or no importance
performed
by you
(check
all that
apply): 84% 68% 56% 62%
3. Of the items checked time ( 1 = most time): 123-
57% 98% 79% 33%
- Internal memorandums - Internal reports - Engagement letters - Opinions
-
in item 2, rank the three in which
you spend the most
General correspondence Working papers Internal memorandums
4. Which of your difficult?
wrtting
responsibilities
do you
Other General
67% 33% -
edited
‘Srgnificant
and
least
the writing
Working General
of others
papers correspondence
as part of your
regular
duties
by others
in your firm?
yes No
7. ‘Do you receive munication. 67% 33% -
most
Yes No
6. Is your writing 51% 49% -
12-
correspondence
5. *Do you edit or rewrite
consider
Least Difficult
Most Difficult 12 -
Audit reports General correspondence Working papers Other
feedback
regarding
the
Yes No
at the .05 level using the Chi-square
test
quality
of your
written
com-
136
Exhibit 2 How Certified Public Accountants View Their Formal Preparation for Their Writing Tasks 1. Do you feel your formal communicaton to allow position? 52% 48% -
0 1
courses
did you
24% 10% -
3. *When advising others about fession, would you encourage 68% 31% 1% -
in writing of your
Yes No
2. How many writing English)? 22% 40% -
education included sufficient training you to meet the writing requirements
take
in college
(exclude
freshman-level
2 3
college preparation them to.take:
for the accounting
pro-
More writing courses than you‘had? About the same number as you had? Fewer writing courses than you had?
4. *Were written communication skills emphasized in your college business core classes (marketing, management, accounting, finance, etc.)? 14% 27% 43% 16%
-
Definitely a requirement Somewhat emphasized Only slightly emphasized Not at all emphasized
5. ‘DO you think it would have been to your advantage to have had writing skills emphasized more than they were in these “non-writing” classes? 78% 22% -
Yes No
6. *Which of the classes below would 34% 12% 48% 6%
-
*Significant
you recommend
for accounting
majors?
A general business course in writing (general business core) A writing course designed specifically for accounting majors Courses of both types None of the above
at the .05 level, using the Chi-Square
Test,
137
Exhibit 3 What Post-Graduate Training in Writing is available? Should Post-Graduate Training in Writing be Provided? If So, By Whom? 1. *Has your professional or formal university-level 45% 55% -
2. ‘Should 80% 20% -
association(s) sponsored classes in writing:
professional
associations
provide
-
‘Srgnificant
in this area?
in writing-skill
development
Yes No
Yes
72% -
in-service for them?
training
in written
communication
No
5. What, if any, additional appropriate for post-CPA 49% 75% 40% 59%
for instruction
Yes No
4. *Has your firm provided since you began working 28% -
seminars
Yes No
formal instruction 3. *Have you received since graduation from college? 33% 67% -
workshops,
instruction-in study (check
writing do you all that apply)?
Study of grammar, punctuation, General business writing Accounting case writing Report writing
at the .05 level, using the Chi-Square
spelling
Test
think
would
be