Written communication: the professional competency often neglected in auditing courses

ABSTRACT

The purpose of this Indonesian-based study is to assess students’ perceptions of their written communication competence and their writing performance. Third-year undergraduate accounting students who had completed an introductory, content-oriented auditing course participated in the study. The analysis included descriptively scoring questionnaires and writing products. Students completed a questionnaire based on the International Accounting Education Standards Board competencies of audit, technology, communication, teamwork, professional scepticism and judgment and ethics. The findings showed that students perceived their competence in written communication to be very low compared with other competencies. The findings from the writing test revealed that students were unable to develop a professional audit document. To support the development of written communication competence necessary for success in the audit profession, accounting educators should address the writing shortcomings by implementing curriculum redesign using a constructive alignment framework.

KEYWORDS:

• Written communication competence
• accounting education
• constructive alignment
• professional standards
• Indonesia

Acknowledgment

The authors acknowledge financial support from the LPDP Indonesia (Lembaga Pengelola Dana Pendidikan).

Disclosure statement

No potential conflict of interest was reported by the author(s).