问题详情

6 The accountant communicates information to others in reports and statements. Understanding the nature and

importance of communication is therefore an important part of the accountant’s role.

Required:

(a) Explain the importance of good communication. (5 marks)

参考答案
正确答案:6 Overview:The need for clear and concise communication and the consequences of poor communication must be understood by a professionwhich exists to provide information to others. Poor communication leads to ineffective control, poor co-ordination and managementfailure.Part (a):Good communication ensures that individuals know what is expected of them. Co-ordination takes place within the organisationand there is control of the organisation’s plans, procedures and staff. Instructions of management need to be clearly understood inassisting group and team cohesiveness and reducing stress from misunderstood instructions. Bias, distortion and omission isremoved with clear communication, as is secrecy, innuendo and rumour. Good communication ensures that the right informationis received by the correct person and thus acted upon, reducing conflict within and between different parts of the organisation.
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