Writing in the Accounting Curriculum: A Review of the Literature with Conclusions for Implementation and Future Research
written communication survey research; writing in the curriculum; writing to learn; learning to write; implementation considerations
American Accounting Association
Issues in Accounting Education
Accounting practitioners, faculty, and professional organizations agree that good writing skills are imperative to success in accounting, yet successful implementation of writing in the accounting curriculum continues to be a concern. Accounting faculty can benefit from an overview of the literature addressing writing in the accounting curriculum. Thus, this review of the literature is offered to assist both faculty who wish to implement or enhance such a writing program, and researchers who wish to further contribute to this discussion. We have read, categorized, and summarized over 100 published articles. In this paper, we review survey data among practitioners, academics, and students that examine the extent to which writing skills are important, or perceived to be important, to practicing accountants, and how effectively those skills are being addressed in the curriculum. We then review articles discussing writing within and across the accounting curriculum. We have categorized these articles into three sections: writing to learn versus learning to write, types of assignments, and implementation considerations. Throughout, we offer research questions and suggestions for future research. We conclude with a discussion and critical analysis of the current state of writing within the accounting curriculum and suggestions for where we go from here.
Published in Issues in Accounting Education, volume 28 issue 4, 2013. Bryant users may access this article here.