KEMAMPUAN KOMUNIKASI MAHASISWA AKUNTANSI: TINJAUAN LITERATUR

Abstract

Research focus on the communication ability of accounting students is very little even rare. However, business survey shows that corporate executives not only require accounting graduates who are competent in accounting but also have good communication skills. Change of the use of information technology in business has also shifted focus of the role of accountants. Their role is no longer simply preparing financial statements, but more important than that is how they are able to communicate data in financial statements to the stakeholder. This article will review some of the research on accounting student communication skills. It will also highlight barriers of accounting students to perform active communication as well as strategies that we can learn in business communication course to improve communication skills of students, especially accounting students.

Keywords : Communication skill, accounting students, communication strategies.