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Empirically compares the emphasis given to writing topics by business communication textbooks and business communication professors with the writing topics that accounting practitioners believe are most important. Addresses the questions: (1) Is there an agreement between the perceptions of accounting executives concerning the importance of certain written communication topics and the space devoted to those topics in the business communication textbooks most commonly used by undergraduate accounting students? (2) Are business communication professors teaching accounting students the writing skills that accounting executives perceive to be the most important? Findings indicate that the business communication courses taken by accounting majors are not emphasizing the writing topics that accounting practitioners believe to be most vital to accountants. The implication is that these courses may not be teaching accounting students the practical writing skills they will need on the job.

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