The paper 'The Implication of Accounting Professionals’ Skills' is a great example of a financial and accounting research paper. 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. 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. The abstract is precise and representative of the article.
It provides a concise summary of the research article. It contains information on 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 seek to fill that gap (Stone & Lightbody 2014). The abstract however does not present a 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. 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 the significance of communication information, verbally by Kerby and Romine (2009) and Miller and Stone (2009). 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 a definition of key terms.
Belt et al. (2011) state that it is significant to define a 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 a 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.
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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