The place of communication skills in the training of accountants in New Zealand

Article Abstract:

The purpose of this study was to identify those communication skills most needed by accountants, so providing information which could be useful for accounting educators when designing programmes. The survey showed that practising accountants perceived wide differences between the desired and demonstrated communication skills of their new graduates. Academics, too, perceived serious deficiencies in their students. The conclusion is that academics, for the sake of their students and the accounting profession, should endeavour to increase the amount of time and expert effort put into communication skills in their university programmes. (Reprinted by permission of the publisher.)

Accounting, Education, Study and teaching, Accountants, Communication, Communications, Business teachers, Accounting teachers

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Voluntary disclosure of financial segment data: New Zealand evidence

Article Abstract:

This paper reports on the voluntary financial disclosure of segment data by New Zealand companies and relates the extent of quantified segment disclosure to firm-specific characteristics. The extent of voluntary segment disclosure varies across a sample of 29 firms listed on the New Zealand Stock Exchange. The extent of quantified segment disclosure is significantly related to firm size, financial leverage, but not to assets in place, earnings volatility or the importance of foreign funding to the firm. (Reprinted by permission of the publisher.)

Corporations, Disclosure statements (Accounting), Corporations, New Zealand

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