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WRITTEN COMMUNICATIONS' CRITERIA IDENTIFIED BY ACCOUNTING SUPERVISORS FOR EVALUATING ACCOUNTING REPORTS IN PUBLIC ACCOUNTING FIRMS

Posted on:1983-10-18Degree:Ph.DType:Thesis
University:The University of North DakotaCandidate:BROSTROM, GAIL CORINNE BJELVERUDFull Text:PDF
GTID:2479390017963803Subject:Education
Abstract/Summary:
The problem of this study was to determine the written communication criteria job-entry level accountants need to enable them to write accounting memorandums and reports that are acceptable to their supervisors and the accounting firm they work for.One-hundred percent of the partners of five participating CPA firms returned their evaluation instrument. They were asked only to rank the writing criteria in order of importance.The data on the evaluation instruments were keypunched on computer cards. Three programs were submitted: Item Response Tallie (TALLY) Means, Standard Deviations, and Correlation Coefficients (MSDCC) and Analysis of Variance (ANOVA). The significance level of the means was tested at .05 with a 10 and 440 degrees of freedom on the ANOVA's and n = 11 for the Spearman rank coefficient.The following conclusions were made: Hypothesis 1. Concise and Clear were very important criteria, and Organized, Exact, Grammar, Understanding reader(s), Vocabulary, Formatting, Persuasive, and Tone were important as determined by senior accountants when they evaluate reports written by job-entry level accountants. Hypothesis 2. Concise, Organized, and Clear were very important criteria. Understanding reader(s), Grammar, Vocabulary, Persuasive, Exact, Formatting, and Tone were important criteria to be taught to college accounting students. Hypothesis 3. Clear and Organized were the criteria that were very important all the other criteria were important when determined by senior accountants to affect job-entry level accountants' promotion. Hypothesis 4. The jury of accountants and senior accountants differed in their perceptions of importance of the criteria. These differences existed in the criteria Concise, Exact, Grammar, Vocabulary, and Tone.A list of writing criteria and definitions was developed with the assistance of accounting educators and a jury of accountants. Lists of criteria and definitions were sent to 43 senior accountants employed by the five CPA firms participating in this study. These senior accountants were direct supervisors of job-entry level accountants and critiqued the writing of job-entry level accountants. Of the 43 senior accountants who were mailed an evaluation instrument, ninety-five percent returned the instruments.As a result of this study, Instructional Guidelines for a communication course were developed and presented in Chapter V.
Keywords/Search Tags:Criteria, Job-entry level accountants, Accounting, Written, Reports, Supervisors
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