Professional Documents
Culture Documents
Enclosed is my final report of discourse practices and their use in the accounting field for
the web-based section of English – 320 Business and Professional Writing at North
Dakota State University.
The report explores the informal lines of communication within the accounting
profession. Through written and web-based research, a professional interview with an
individual practicing in the field, and personal experience, I have given an explanation of
the informal techniques and patterns of communication. I also examined a document
important to the success of an accounting firm as well as individual success within
accounting. My research has better prepared me for the transition into the professional
world of accounting.
If you should need any additional information or questions, feel free to contact me via
e-mail at Jeffrey.Aller@ndsu.edu. Thank you for your time.
Sincerely,
Jeffrey Aller
Enclosure
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DISCOURSE PRACTICES OF ACCOUNTING
Jeffrey Aller
English 320 – Business and Professional Writing
North Dakota State University
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TABLE OF CONTENTS
ABSTRACT………………………………………………………………… ii
INTRODUCTION………………………………………………………….. 1
LITERATURE REVIEW…………………………………………………… 2
METHODS…………………………………………………………………. 3
CONCLUSION……………………………………………………………... 9
WORKS CITED…………………………………………………………..... 10
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ABSTRACT
This report examines the field of accounting and explains the discourse practices
used within the profession. The desired purpose is to generate a background that will
make the entrance into the field an easier transition. There is commonly known to be a
correlation between success and communication. Knowing this, it can be said that to
become successful, one must learn how to communicate effectively. The accounting
profession requires both formal and informal communication on a daily basis. This
report will place emphasis on the informal lines of communication. It will discuss their
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Introduction:
Purpose
This report will examine the different types of informal communication within the
accounting field. This is a report of research to answer the question of how accountants
communicate with each other and the public informally. It will identify unique methods
used by individual professionals as well as common traits that occur daily in every type
of accounting business. It will also examine and interpret the importance of one
document used in the profession. The research is necessary to provide myself with a
background and insight into the profession which I will be entering after graduation. The
Problem
between like-minded professionals or with the outside world, there are many instruments
used to accomplish these tasks. Management accountants prepare journal entries, which
company’s success or failure. The accountant’s job is to fairly reflect what is truly
Principles. These very formal lines of communication are critiqued and reviewed by the
company’s stakeholders and public. What the public is not aware of are the many other
forms of informal communication that occur within the accounting community. This
standards, solving problems and questions, and completing related financial services. To
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analyze these forms of communication I must first identify what I’m looking to
accomplish.
Scope
This report will focus only on the informal lines of communication to produce the
more formal documents that are known to the world. I will research in-depth, the use of
online forums, telephone, e-mail, and fax communication and their importance in the
will be able to explain the vehicles of communication and how they are utilitized to
Literature Review:
In Audience and Rhetoric, James Porter describes the credibility of people who
describe the topics that are discussed, along with the forms and styles in which the
forums are held. Online postings, e-mails, memos and letters are used on a daily basis to
answer the questions that arise within the community. To make these mediums of
communication effective, Porter believes the speaker and listener must be credible in
cultures to facilitate the multiple social interactions that are instrumental in the
production of knowledge” (1995). This statement will be beneficial when I discuss the
use of forums within the accounting field. They continue on to discuss Form and
Content. The importance of Form and Content in written work is “what is appropriate to
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a particular purpose in a particular situation at a particular point in time.” When I
researched the written forms of communication both web-based and on paper, it was very
important that the information be relevant and serve the same purpose for all those
involved.
honest and correct statement of the problem with students’ written discourse that
“learning becomes more a matter of imitation or parody than a matter of invention and
discovery” (1986). The solutions are that students should be instructed clearly to “think,”
“argue,” “describe,” or “define” rather than to just imitate or parody the works of others.
Methods:
To answer the question of how accountants, communicate with each other and the
Internet Research
A clear majority of research in the age of technology is found through use of the
is attained. To minimize any potential problems with credibility, my emphasis was with
professional organizations involved with the accounting field such as the American
Standards Board. I used search engines to also search for popular documents used in
accounting firms and accounting discussion boards and forums. Because I chose
informal communication within the field, I was unable to use a majority of the public
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information published regarding companies and their practices. It presented a challenge
Library Research
consuming and exhausting activity. Narrowing the information down to what I was truly
looking for was much more difficult than when I found it. I did find helpful magazine
articles and other generalized written material that was helpful in the creation of this
report.
Professional Interview
with Mr. Kent Busek. Mr. Busek owns a tax preparation firm in Fargo and took a bit of
time to answer questions I had prepared before hand. His experience in the practical
application of the concepts we are researching made for an interesting conversation and
After much collaboration of the information I had collected, I feel I have a better
idea of what the informal lines and methods of communication in the accounting field
business” (Dictionary.com, 2006). This definition can vary from source to source as
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Wikipedia defines accounting as “the measurement, disclosure or provision of assurance
about information that helps managers and other decision makers make resource
There are many fields within the accounting profession. The Bureau of Labor
Statistics identifies four main areas of accounting. These areas are public, management,
government accounting and internal auditing (Bureau of Labor Statistics, 2004) The
practices in each field are extremely different as well. Public accountants prepare taxes,
conduct audits, and offer financial consultations. Management accountants are concerned
with the daily operations of a company and controlling the documentation of these
activities. Government accountants work in the public sector and maintain financial
records of government agencies along with auditing businesses who are involved with the
records while looking for mismanagement and fraud. Knowing a basic background of the
specific fields lets me determine where discourse practices would differ. Where a public
accountant preparing taxes for individuals, corporations, and partnerships would have to
communicate directly with many people daily, a management accountant may only
communicate with one individual on a weekly basis. These differences are important in
The forums, genres, and discourse communities used to convey this information
can be found wherever one would choose to look. Accountants use online discussion
forums to ask questions to other accountants and provide personal background and
situations. While conducting an interview with Mr. Kent Busek, a practicing Certified
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accounting websites. He went on to describe the benefits of having secondary opinions
from qualified individuals who may have better insight regarding one’s individual
situation. He continued with the mediums of communication that are most used in the
profession and how much of his time he felt was spent using each. The telephone
20%, finishing with mail and other forms of online communication comprising the last
10%. Although the amount of time spent using online communication was not as great as
I had thought it would be I wished to look further into the forums we had talked about.
2006) As Mr. Busek said in our interview and has mentioned several times through the
course of my employment with his firm that he uses Accountants World forums to ask tax
and accounting questions for further knowledge from other accountants. After accessing
their website and viewing some of the discussions he was involved with I was quite
surprised at how helpful other accountants were in answering tough dilemmas. They
would give proper documentation and research to explain the question asked and describe
“imitation” and “parody” described. The nature of the business is to follow the rules and
guidelines provided by governing bodies and to research what was written before making
decisions. The informal communication in accounting has very little creativity and a
large amount of research and parodied communication. The postings in online forums
are very well documented and researched findings rather than instant opinions. The
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margin for error has been eliminated with proper research but the window for innovative
informal documents used in the profession and chosen a single document to analyze
closer. Tax preparation firms may send out tax organizers for individuals or corporations.
Many e-mails and letters are sent reminding clients of the upcoming year and steps they
should take to make the formal filing easier. Notes are passed within offices as a means
of written communication and are usually dated and signed for formal documentation.
For an example of such a document, I have chosen a Progress Sheet used daily at
Busek, Olson and Associates, Inc. (see Appendix A). This form is for internal
communication, providing all office members a very detailed explanation of the progress
of each return. Characteristics of this document are the status of the return, who has
completed which task throughout the process of the return and what amount of time has
been taken for each. The “notes” section at the bottom of the document is rarely empty,
even with the easiest of returns. This is a way of letting each person working on the
return know if there were any issues or information missing and how to get a hold of such
important. The volume of returns each preparer completes in a week is so great it would
be impossible to remember the status of each return and information about each client
The progress sheet has great use of ethos. To review a return and suggest
corrections, one must have good reasoning. If there is truly a mistake, the individual will
record the mistake in the notes and give it back to the preparer to fix. This means that
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there must be a claim, grounds, warrant, and backing for the correction, along with room
for a rebuttal from the preparer (Introduction to Ethos, 2006). The document also has
examples of logos. With the signing of the document by those who prepared or reviewed
the return there must be a trust factor. The individual who corrected the return and found
a mistake must have a credible background to rely on along with the trust of his audience
(Logos, 2006).
return begins with the bill from last year and progresses through to completing the return
and receiving the payment for the current year’s return. This structure makes the
document easy to follow and instantly determine the status of any return. It is also very
simple and easy to access quickly. An informational form is meant for quick access and
These characteristics of the document are important for situations that arise after
the return as been prepared. When a preparer signs off that they have reviewed the return
and it is acceptable in their opinion, they will be held to that opinion if problems arise
with the Internal Revenue Service or clients and will have to provide supporting evidence
to defend their claim. Many other firms have similar documents that help colleagues to
understand what is happening with returns as well as assuring the quality of the work is
Conclusion:
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After much research and analysis of both written and oral discourse in the
communication have an important role in the success of accountants. They are necessary
in producing the formal documents that the public is familiar with in a way that is both
legal and sufficient to withhold the high standards of practice accountants have. The use
of online forums, in-house documents, the telephone, e-mail and fax communication all
have very different purposes while still generating the same results.
analyzed the practical application of discourse in the field that is not available through
education. I believe the research that has been done proves informal communication is
the basis that makes the profession as highly skilled and prestigious as it is.
Works Cited
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Accountants World. Discussion Forums. Retrieved April 13, 2006, from
http://www.accountantsworld.com
Introduction to Ethos. (2006). Retrieved March 30, 2006 from Dale Sullivan’s web site:
http://www.ndsu.nodak.edu/ndsu/dasulliv/320/ethos.htm
Logos: Basic Helps for Practical Reasoning. (2006). Retrieved March 30, 2006 from
Dale Sullivan’s web site: http://www.ndsu.nodak.edu/ndsu/dasulliv/320/logos.htm
Porter, James E. (1992). Audience and Rhetoric. Prentice Hall, 144-145 Appendix II,
Figure 2.
Wikipedia, The Free Encyclopedia. (2006) Accountancy. Retrieved April 23, 2006, from
http://en.wikipedia.org/wiki/Accounting
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Appendix A:
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