The Accounting Environment
Critical thinking and communication skills
Accountants in practice and business executives have generally been dissatisfied with accounting
graduates' ability to think critically and to communicate their ideas effectively. The Accounting
Education Change Commission has recommended that changes be made in the education of
accountants to remove these complaints.
To address these concerns, we have included a section at the end of each chapter entitled, "Beyond
the numbers - Critical thinking". In that section, you are required to work relatively unstructured
business decision cases, analyze real-world annual report data, write about situations involving ethics,
and participate in group projects. Most of the other end-of-chapter materials also involve analysis and
written communication of ideas.
In some of the cases, (analysis, ethics situations, and group projects), you are asked to write a
memorandum regarding the situation. In writing such a memorandum, identify your role (auditor, consultant), the audience (management, stockholders, and creditors), and the task (the specific
assignment). Present your ideas clearly and concisely.
The purpose of the group projects is to assist you in learning to listen to and work with others.
These skills are important in succeeding in the business world. Team players listen to the views of
others and work cohesively with them to achieve group goals.