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Oral communication skills are important for success in the accounting profession. However, recent studies found that accounting majors have higher than average oral communication apprehension. Few studies have tested students ’ perceptions of the oral communications required in the accounting profession. A survey was administered to students enrolled in the foundation accounting course at four U.S. universities in 1998 and 2006. The instrument asked students to indicate the level of oral communications required in twenty-four occupations including “accountant ” and “tax return preparer”. The perceived oral communications requirement for accountant th th was ranked 19 in the 1998 survey and 20 in 2006. Tax return preparer was ranked Acknowledgements: The helpful comments of the editor and two anonymous reviewers are gratefully acknowledged. 31 32 Ameen, Jackson, and Malgwi
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