The Effect of Experience on Perceived Communication Skills: Comparisons between Accounting Professionals and Students

This chapter reports how accounting professionals and students perceive the proficiency of their communication skills. We find that professionals perceive themselves as having higher interpersonal skills, writing skills, and speaking skills than do students. Despite decades of accounting curricula’s focus on communication skills, there remains a perception gap between students and professionals on the importance of these skills. Professionals not only perceive that they have stronger communication skills, but they also consider these skills as more important for career success than do students. Furthermore, we find that, even after controlling for the difference in perceived communication skill levels, this perception gap continues to exist between accounting professionals and students.