University English and Audit Firms in the Philippines

Abstract

With increasing demand for accounting professionals, audit firms are banking on universities to provide graduates equipped with technical know-how and critical English skills. This explains heightened employer concern over the business English skills of new hires, prompting questions on adequacy and relevance of English taught in universities. Hence, this study probes into English skills necessary for new accountants in audit firms. Human resource directors of top audit firms in the Philippines describe the relevant skills in the workplace tasks of entry-level employees. Findings present a model of key English skills that provide leverage to accounting graduates in the Philippines.

Keywords

accounting graduates audit firms English skills employer expectations workplace communication

The Philippines has been recognized as an English-language-learning hub and dubbed the “call center capital of the world” (Periabras, 2013), which has resulted in the increasing demand for educational and professional services support in the country. Results of the 2013 Business English Index (BEI) study by the GlobalEnglish Corporation provided further evidence of Filipinos’ English language competence as the country held the record for earning the highest BEI rating among 70+ participating nations for 2 consecutive years. The Philippines was the sole country that earned an intermediate score of over 7.0 in 2012 and 7.95 in 2013. Following the BEI scale, the numbers suggest that Filipino workers “can take an active role in business discussions and perform relatively complex tasks” (GlobalEnglish Corporation, 2013, p. 5). In brief, the study implies that Filipino global workers are relatively more adept than their foreign counterparts in using English at work.

The exemplary rating of the Philippines in this international study is indeed encouraging, as the country prepares for its participation in the ASEAN Economic Community (AEC) implementation in 2015, which portends more stringent competition as member states move toward the full integration of the region’s markets through free exchange of goods, services, and professionals (Soesastro, 2008). If the said study is used as basis for assessing the employment potential of Filipinos, global job opportunities would burgeon for the country. However, such agreeable prospect appears irreconcilable with contemporaneous studies showing high rates of unemployment and underemployment among college and university graduates in the Philippines. The 2011 World Bank Study expressed concern over the failure of higher education institutions to make graduates “business-ready” because of the incongruence of curricular content with the skills prioritized in industries (Bernabe, 2013).

These conflicting trends compel both the education and industry sectors to take reconciliatory measures to improve the employability and work readiness of college graduates. While the Department of Education is pursuing the implementation of the K to 12 curriculum, the Commission on Higher Education (CHEd) has begun curricular reviews in an effort to produce “industry-stamped schools” or higher education institutions that implement industry-aligned curriculum design (Bernabe, 2013). Supportive of such initiative, this study aims to identify the English language skills most needed by new hires employed in the financial service industry. Specifically, it answers the question: “What English skills are relevant in the work of new accountants employed in audit firms in the Philippines?” The scope is justified by the increasing demand for accounting graduates who can perform beyond technical tasks in an increasingly more complex business milieu across the globe (Schiavone, 2013). The findings challenge pedagogical priorities and present opportunities for curricular innovation toward improved employability of tertiary education graduates in the Philippines.

Review of Related Literature

The apparent concern of industry experts on the English language competence of university graduates has become the research agenda across the globe in recent years. In its 2011 report on recruitment trends in America,Michigan State University (2010)reported that college graduates fail to meet employer expectations, particularly in the aspect of oral and written communication. Even Ivy League graduates are reported to have “awful grammar and spelling errors on their resumes” (p. 31). Similar findings are echoed by research in Australia (Ridoutt, Smith, Hummel, & Cheang, 2005), Canada (Stevens, 2007), and New Zealand (Hodges & Burchell, 2003). In Asia,Nair et al. (2012)expressed concern for the overall English proficiency of new graduates in Malaysia, which is found by employers in government and private companies to be inadequate. It appears that such language gap between academic preparation and career readiness is a global issue.

The accounting industry, being one of the top employer industries in the 21st century (Eyden, 2013;Gerdes, 2007), is easily affected by this trend. Accountants are also identified as one of the seven primary job mobility groups in the AEC (Luekitinan, 2014). As early as 1979, Andrews and Koester have reported accounting professionals’ anxiety over the writing skills of recently graduated accountants.Andrews and Sigband (1984)reiterated these findings, mentioning that new accountants are also “not very competent” in oral communication skills (p. 20). The dissatisfaction with the writing competence of new graduates joining accounting firms is also noted in the studies ofChristensen and Rees (2002)andHodges and Burchell (2003). Specifically, accounting graduates are found to have difficulty in grammar, clarity, spelling, organization, and vocabulary (Jones, 2011). Equally critical is the ability of graduates to communicate orally, which is likewise found to be inadequate byGray (2010)andGray and Murray (2011).Stevens (2007)reported that employers are especially concerned about graduates’ vocabulary and self-expression.

One of the reasons cited for this alarming observation is the misconception among university students about the importance of language skills in the workplace.English, Manton, Sami, and Dubey (2012),Gray and Murray (2011), andRebele (1985)recounted that the majority of undergraduate students enrolled in the business or accounting program think that the ability to communicate well in English is a low-priority skill at work. Consequently, accounting students tend to focus more on mastering technical skills, such as analyzing accounting problems (Jackling & De Lange, 2009), and devote less time and attention to general education courses, including English. This perception, however, is found contradictory to the perception of employers in the industry.

The inadequacy of graduates’ language skill is also attributed to the mismatch between skills taught in school and those actually needed in the workplace (Jackling & De Lange, 2009). To illustrate,Gray (2010),Gray and Murray (2011),Morgan (1997), andWardrope (2002)observed that presentation skills, which are constantly highlighted in university curricula, are not critical to the functions of a new hire according to accounting practitioners. On the contrary, employers expect fresh graduates to exhibit competence in handling telephone calls and engaging clients in conversation—real-world tasks that are rarely given pedagogical priority.

To strengthen the career readiness of university graduates,Nellermoe, Weirich, and Reinstein (1999)recommended that communication skills be reinforced in the accounting curriculum. To this end,Moore and Burns (2008)suggested that academics observe professional practice and use it as benchmark for instructional design. Another practical initiative is promoted byReinstein and Houston (2004), who proposed that college teachers use the “plain English” guideline of the Securities and Exchange Commission (U.S. Securities and Exchange Commission, Office of Investor Education and Assistance, 1998) to train accounting students to write more effectively. Prompted by the same impetus, a plethora of studies have also attempted to identify language skills that are most relevant for the accounting profession as perceived by accounting educators (Mitchell, Skinner, & White, 2010), and accounting practitioners and employers (Andrews & Sigband, 1984;Christensen & Rees, 2002;Gray, 2010;Gray & Murray, 2011;Hodges & Burchell, 2003;Jones, 2011;Nellermoe et al., 1999;Roy & MacNeill, 1970;Stowers & White, 1999). Perhaps the only exception to this collaborative move to underscore soft skills in accounting education isWally-Dima (2011), who contended that technical courses should still be given more emphasis over general education.

In the Philippines, CHEd issued Memorandum Order No. 3, Series 2007, stipulating the revised policies and standards for Bachelor of Science for Accountancy or BSA (Republic of the Philippines CHEd, 2007). The said document acknowledges English as “the lingua franca of business” and recognizes competence in this language as one of the “traits that will make our Filipino CPAs prominent in the global marketplace” (p. 5). The pedagogical provision thus identifies three mandatory English courses in the BSA program curriculum—Communication Skills Part 1 (academic writing), Communication Skills Part 2 (oral communication), and Technical Writing (business and accounting applications). Some top-performing accounting education institutions enhance the curriculum by adding more English courses that focus on specific language macroskills. In the University of Santo Tomas–Alfredo M. Velayo College of Accountancy, for instance, five English courses are offered to BSA undergraduates—English 1 (introduction to college English), English 2 (academic reading), English 3 (academic writing), English 4 (oral communication), and Research and Technical Writing (business communication). While the number of courses may give some assurance that the curriculum provides sufficient English language training, the alignment of topics and assessments to workplace tasks and expectations needs to be examined. This area of inquiry in the Philippine context presents an important research gap in literature.

To date, Philippine studies on the English language readiness of university graduates for workplace demands have mostly focused on the business process outsourcing industry. In this area,Friginal (2007)asserted that “the level of professional English spoken by university graduates in the Philippines does not readily match the English proficiency expectations of American call centers and customers” (p. 343). He attributed this skills gap to the insufficient instructional training on specific pragmatic aspects of English including proper contextual usage and cultural sensitivity of language use. Despite this noted pedagogic deficiency, he acknowledged that the bilingual education in the country is instrumental in opening international employment opportunities to Filipino graduates.

Such indefinite critique of the status of English language education in the Philippines is likewise reflected in the survey findings of the Social Weather Stations (SWS) on the national proficiency in English. In March2006, the SWS reported a general decline in the English proficiency of Filipinos as perceived by the 1,200 adult respondents from Metro Manila, Luzon, Visayas, and Mindanao. Then, after only 2 years, the SWS disclosed an update in the survey showing a recovery in all aspects of English proficiency in May2008. This abrupt turnaround left sceptics wondering if the statistics accurately depict the status of the country’s English language proficiency (Nepomuceno, 2008). Subsequently, in2012, GlobalEnglish Corporationpresented its own survey findings which applauded the Philippines for having the highest BEI, besting 75 other participating countries. These last two surveys suggest that Filipinos have an advantage over other nations that seem to be struggling with their English skills.

The apparent motivation to rank favorably in these surveys may be linked to the Philippines’s linguistic history as an American colony in 1898 (Petras, 2014) and its tradition of bilingual education, where English is learned as a second language and used as an official medium of instruction in schools and offices (Friginal, 2007). As a “Language of Wider Communication,” English is regarded in the country as a prestige form of communication in business, politics, and education, and is perceived as a passport to international relations, trade, and business (Gonzales, 2004).

Whether these survey findings present an accurate picture of Filipino professionals’ competence in English remains debatable, particularly in the absence of research that examines the language readiness of new graduates employed outside the business process outsourcing industry. Thus, it cannot be safely assumed that the status of English proficiency among Filipino university graduates is an exception to the global concern of mismatch between university English and workplace English. To address the gap in local literature, the present study provides insight on the specific tasks that call for the use of English in the field of audit work and on the alignment of these professional communication tasks with the language skills taught in the classroom.

Research Method

Questionnaire

To address the research imperative of this study, a survey questionnaire was designed based on the tool developed byMoslehifar and Ibrahim (2012)titled “The Importance of Different Activities in English Language.” The checklist was adapted with permission after it was validated by three human resource (HR) directors from different industries as an ideal language skills inventory for recruitment purposes on the basis of clarity, completeness, and ease of administration. The survey instrument provides a list of workplace tasks using English language. Respondents are instructed to evaluate the level of importance of each task for a new hire in an audit firm by choosing from the given descriptors: “not very important,” “somewhat important,” “important,” and “very important.” The questionnaire also allows respondents to write additional workplace tasks of new accountants. The instrument was used as basis for gathering feedback on the degree of importance of different workplace tasks involving the use of English. SeeAppendix Afor a copy of the survey questionnaire.

Survey Respondents

The research population comprised the 81 accredited external auditing firms in Metro Manila, which were included in the June 2013 listing of the Philippine Securities and Exchange Commission. Key personnel who are directly involved in the recruitment of new accountants, including HR directors/managers and partners, were asked to fill out the survey instrument, which was sent via postal mail and email.

Survey Data Analysis

The 4-month data-gathering period yielded a modest return of 47% (38 out of 81 target respondents). The data were subjected to descriptive statistics using the Statistical Package for the Social Sciences software to compute for the frequency of importance ratings for each of the given workplace tasks. However, since the quantitative findings were rather moderate to serve as basis for conclusive findings, qualitative method was employed using interview guide approach.

Interview

To further qualify the survey results, respondents from top audit firms in the country were invited for an interview. The top audit firms were identified as auditing firms accredited by the Securities and Exchange Commission with Group A status, or “those with total assets of at least Fifty Million Pesos (P50,000,000.00) having two hundred (200) or more stockholders each owning one hundred (100) shares of a class of its equity securities” (Republic of the Philippines Securities and Exchange Commission, 2013, p. 15). In addition to accreditation status, affiliation with international accounting firms, especially with the Big 4—Deloitte LLP, PricewaterhouseCoopers, Ernst & Young, and KPMG (The Big 4 Accounting Firms, 2014), was considered in the selection of interviewees. Based on the given inclusion criteria, four HR directors agreed to participate in the interview, representing the following top audit firms in the country—Sycip Gorres Velayo & Co. (a member practice of Ernst & Young Global), Isla Lipana & Co. (a member practice of PricewaterhouseCoopers), R.G. Manabat & Co. (a member practice of KPMG International), and Punongbayan & Araullo (a member practice of Grant Thornton International).

Following a list of interview questions, the interviewees were asked to qualify their response to the survey items and to narrate some of their experiences in assessing new hires’ language skills.McNamara (1999)andPatton (1987)justified the value of interviews in gathering experiential insights, in revealing perceptions and emotions, and in further investigating responses to questionnaires. Following general interview protocol, questions were validated and permissions for audio recording of the interview were obtained. SeeAppendix Bfor a copy of the interview questions.

Analysis of Interview

Transcribed responses from all four interviews were analyzed using combined theme identification techniques prescribed byRyan and Bernard (2003). Specifically, themes were discovered using constant comparison method and the pawing technique of cutting and sorting, which is done through multiple and thorough examination of the transcripts to identify important quotes. The identified themes collectively provide the framework that answers the research objective of the study.Sewell (2005)explained that the task of the researcher is to provide such a framework that accurately synthesizes the critical points of view on the topic articulated by the participants.

Results and Discussion

In analyzing the qualitative data, the researcher identified five specific language skills that serve as themes in discussing what audit firms expect of new accountants’ communicative abilities in English—Convince, Compose, Concentrate, Comprehend, and Click. Some of these skills and the related tasks overlap due to the intertextuality and multimodality of professional discourse. This inevitable tendency is acknowledged in the findings ofEvans (2012)andLouhiala-Salminen (2002).

Convince

Convincepertains to the job applicant’s initial task of satisfying the company’s requirements and standards for employment. Yorke (2006, as cited inCulkin & Mallick, 2011) defined employability as “a set of skills, knowledge, and personal attributes that make an individual [sic] more likely to secure and be successful in their chosen occupation to the benefit of themselves, the workforce, the community, and the economy” (p. 350). As a general practice, the employability of applicants is gauged through their academic aptitude, standard written examination, and a series of interviews. If successful in passing these recruitment tests and tasks, applicants are then employed as entry-level personnel or associates. At this juncture, the new associate takes on various workplace tasks involving the use of English language, and the balance (or imbalance) between university English and workplace English is determined on the basis of his or her performance.

Of the three bases for employability assessment, the recruitment experts appeared most concerned about the interview skills of university graduates:

They are very smart people but they usually buckle when it comes to expressing what they think because then it takes double effort. Usually, you construct first then you have to deal with all the nervousness. (HR Director 3)

Usually when we do orientations for the fourth years preparing for work, I would usually ask them how comfortable are you speaking in English. Usually, it feels awkward for them. (HR Director 3)

They are just constructing something in their minds before speaking. It’s not very spontaneous. (HR Director 4)

The responses are reflective of the value of job interviews as a fundamental part of the hiring process. The candidate’s performance in the interview helps the employer validate information in the resume or curriculum vitae (Velasco, 2012) and further assess the communication skills of the applicant, particularly in face-to-face dialog, which is integral in any office-based work.

When asked what they think universities can do to help prepare graduating students, the HR directors suggested working on change of attitude toward English and providing more opportunities for practice:

Increasing the confidence of the student using the language. . . . Usually what we encounter is they know English, but they’re not really comfortable using it as a daily language. There’s usually the gap where if you want to be comfortable, you use Tagalog. But when you use English, it’s difficult. I think there’s really a need to change that impression and make English comfortable for people to use. (HR Director 3)

Simulation [interviews] in school I think would be best. (HR Director 4)

While the interviewees concurred that new accountants are rarely expected to deliver formal presentations to clients, as this is a task commonly assigned to senior or more experienced members of the team, it is evident that good oral communication skills are necessary to be hired. The reported lack of fluency and confidence in the facility of English is consistent with the observations ofGray (2010), who confirmed the need to improve the speaking skills of college graduates. Two possible interventions that may be explored by Philippine universities to address this concern are rigorous training in impromptu speaking and oral examinations.

Yale (2014)noted that most business communication courses focus on developing the writing skills of undergraduate students and rarely provide practice for speaking. This is, indeed, the case in the Philippines where the three-unit mandatory business communication course prescribed by CHEd is called “Technical Writing: Business and Accounting Applications.” As the course title suggests, the topics are predominantly related to writing—technical writing process, plain language, writing effective letters, memos, audit reports, and project reports. Only 1 out of 10 course topics is directly related to speaking—oral presentations—and is the last to be covered in the syllabus. One way to address this imbalance is by incorporating impromptu speaking tasks in the business communication class as this kind of speech provides “important practical experiences to prepare students to communicate intelligently on the spur of the moment beyond the classroom into society” (Preston, 1990, as cited inYale, 2014, p. 283). Specifically, it trains students to give direct thesis statements, present supporting arguments and examples, use words to signal transition, package a message with a proper introduction and closing, and project confidence through nonverbal language. All these skills are clearly applicable in a job interview.

Since students experience heightened anxiety during oral tests compared with written assessment,Smalley-Burke (2014)proposed the use of oral exams as a viable assessment not only to test students’ comprehension of the course topics but also to help develop “mental agility, depth of understanding, and their ability to organize ideas and use language to express ideas” (p. 267). While this option may present some logistic challenges, the students who participated in the study acknowledged its “real-world nature,” making it an effective preparation for job hunt.

Compose

Compose, or the ability to produce effective technical written outputs, is most critical in the work of an associate. The respondents identified the following workplace activities in the survey tool as specific applications of composing or writing skills:

Workplace tasks that involve “composing” in English

Discussing projects, proposals, plans, designs, etc.

Reporting problems

Making formal oral presentations on projects, proposals, plans, designs, etc.; preparing presentation materials

Discussing an issue before superiors or colleagues

Giving instructions to colleagues

Establishing social relationships with clients

Preparing audit reports, documenting audit findings

Preparing notes to financial statements

Discussing findings and recommendations to clients

Dealing with government agencies like Securities and Exchange Commission, Board of Investments, Philippine Economic Zone Authority

Writing letters and memos

Preparing minutes of meetings

Answering questions of clients through email, sending email

Preparing working papers

The number of tasks involving writing or composing clearly suggests the significance of this particular language skill. This is further supported by the statements of the HR directors interviewed:

That is very important to us, the writing skills. (HR Director 2)

A lot of [the work of new hires involves] writing in English. (HR Director 3)

Written [work] is a bigger demand on them because the reports are read. (HR Director 3)

When they do audit, they look through files and they go through things, and all the observations they make they have to document and write down. . . . It’s not just math. A lot of it is you putting down your thoughts and observations in writing ‘cause that’s how you show that work has been completed. There’s no escaping writing in English. (HR Director 3)

These statements imply that writing is a major component of the work of new accountants since they are expected to constantly document their work progress and communicate with clients. In addition, the quality of permanence that characterizes written work makes effective composition even more urgent as errors left unchecked in their letters or reports may cause dire effects such as miscommunication and devaluation of the audit firm’s image and credibility. This assertion on the importance of writing in the accounting profession is supported byNellermoe et al. (1999)who confirmed that “typical accounting professionals would spend more time writing during the typical business day” (p. 50). Similarly, professionals from top public accounting firms in America who participated in the survey ofStowers and White (1999)ranked writing skills as significantly higher in importance than other communication skills.

With such degree of import attributed to new accountants’ writing skills, it is not surprising that more attention is given to their ability to produce letters and reports that comply with the quality standards of business writing. This second issue seems to be an area of concern in some audit firms as suggested by the responses given by the interviewees to the question: “In your perception, do your new hires have strong writing skills in English?”

Yes. Simple communication they can. (HR Director 2)

I’d like to think that it’s good. (HR Director 3)

In the past, we’ve had complaints from the partners that there are several employees that are having a hard time putting up even a simple email communication in English. I think the partners are just really concerned because they are directly communicating and negotiating with the clients. (HR Director 4)

Generally, these responses insinuate tentative confidence in the ability of new hires to compose effective written outputs. HR Director 2 emphasized that new associates are capable only of “simple” written communication. While this statement was not further qualified, it can be surmised that this pertains to basic correspondence like transmittal or follow-up emails. The more technical outputs like audit reports are clearly not covered by “simple communication” as these submissions involve highly technical and formal register, discourse, and format. Meanwhile, HR Director 4 reported a specific case of noted deficiency in the composition skills of new associates even in preparing “simple” communication in English. This conflict in the reported observation suggests that university graduates in the country enter the workforce with varying degrees of proficiency in English, some even failing to meet the bare minimum of composing basic letters. It can also be noted that HR Director 3 toned down her assessment by using the mitigating phrase, “I’d like to think that,” signaling a preferred assessment rather than an objective evaluation.

These responses echo the anxiety expressed by accounting professionals and accounting professors who identified writing as the most critical area of difficulty among new accountants (Novin & Pearson, 1989;Novin, Pearson, & Senge, 1990;Zaid & Abraham, 1994). The need to strengthen new accounting graduates’ competence in written communication is reiterated in the findings ofAndrews and Sigband (1984),Christensen and Rees (2002), andStevens (2007). More optimistic is the contention ofJones (2011)that employers are generally “somewhat satisfied” with accounting graduates’ level of preparation in basic writing and documentation. However, being the singular incongruity to the noted trend, such result does not provide a solid basis for a conclusive statement on the readiness of new accountants for workplace writing tasks.

Related studies have ascribed the limitation in the writing skills of new hires to the misconception of accounting undergraduates about the importance of this communication skill in the workplace.Rebele (1985)reported that accounting students identified writing skills as the least significant factor considered for possible promotion at work. Likewise,English et al. (2012)noted consistency in the perception of business graduate and undergraduate students that writing is a “low-priority skill” in public accounting practice. Such views are evidently in conflict with the position of employers.

Concentrate

Concentrateis the ability to be properly attentive and responsive to oral stimuli at work. Such skill is deemed necessary in the following workplace tasks of new associates:

Workplace tasks that involve “concentrating” in English

Discussing projects, proposals, plans, designs, etc.

Reporting problems

Making formal oral presentations on projects, proposals, plans, designs, etc.; preparing presentation materials

Discussing an issue before superiors or colleagues

Giving instructions to colleagues

Speaking on the telephone with clients about job-related matters

Establishing social relationships with clients

Dealing with government agencies like Securities and Exchange Commission, Board of Investments, Philippine Economic Zone Authority

Preparing minutes of meetings

Conferencing with clients

It can be noted that some of the workplace activities aforementioned are similar to those involving composing in English. Such overlap can be expected since concentrating or being critically attentive often serves as the input skill while the response may take the form of a written output, hence, the interaction of listening and writing. This is evident in “discussing projects, proposals, plans, designs, etc.” “reporting problems,” “discussing an issue before superiors or colleagues,” “preparing presentation materials,” “establishing social relationships with clients,” “dealing with government agencies,” and “preparing minutes of meetings.” Further justifying the necessity of concentration skills at work, the interviewees disclosed the following:

Time spent in the office requires a lot of listening skills and it is necessary for a new recruit to understand all the coaching and mentoring that he receives from his colleague/supervisors. (HR Director 1)

It [listening] is important because it starts with if you don’t listen to the question, you are unlikely to give the right answer. If they didn’t really listen well to the questions, they are likely to respond inappropriately or incorrectly. (HR Director 3)

It’s really paying attention . . . to bring together . . . so what is the person trying to say? . . . picking up the context. (HR Director 3)

Where could it possibly have such a big impact, like somebody gives them an instruction and they understood incorrectly so they end up doing something else. (HR Director 3)

If you’re new, usually you’re just listening in. You’re not the one facilitating. You just take notes. (HR Director 3)

The instructions, normally it’s in English. I think it’s also important, the listening skills. (HR Director 4)

I think most of the service lines, they have several client meetings and listening skills are very important especially when you are given the task to take minutes. You have to listen to the meeting. You can never say what a client might ask you. (HR Director 4)

The gathered feedback manifestly underscores attentiveness at work as critical to the professional functions of new associates. Proper attentiveness translates to precise execution of instructions and procedures, effective communication, and accurate documentation. However, when asked if they perceive their new hires to have strong listening skills, the HR directors expressed partial confidence on the quality of concentration or listening that new hires are capable of.

Not all at the start [have strong listening skills]. But it is resolved through training and the interaction [at work]. (HR Director 2)

I hope so. (HR Director 3)

Basically, I think they are generally good. (HR Director 4)

Again, the same indefiniteness gauged from the assessment of composing skills earlier can be noted here. HR Directors 3 and 4 were more hopeful and general in their positive evaluation, while HR Director 2 directly acknowledged the gradual enhancement of this skill among new hires through exposure and training. Such response may indicate the need to further develop the listening skills of university students in order to prepare them for the more critical tasks at work. Such recommendation coincides with the focal finding in the studies ofGray (2010)andGray and Murray (2011). Their investigation of the oral communication skills needed by new accountancy graduates led to the conclusion that listening, particularly attentiveness and responsiveness, is the communication skill most highly valued by their employers.

While previously cited studies on new accountants’ perception of their writing competence indicate poor realization of the skill’s importance at work, research on the listening skills of entry-level accountants shows high self-assessment scores (Stowers & White, 1999). In the absence of divergent comparative findings, this report may imply that university graduates are confident in their listening skills. However, such confidence appears one-sided as the participants of this study seem less certain of the listening abilities of new hires in their firms. Perhaps university students mistake perceptible hearing to critical listening, whereas the two are indubitably distinct. The former is an effortless activity with the bare requirement of fully functional hearing organs, while the latter involves high-order thinking that proceeds from the reception of oral stimuli to interpretation and finally an apt response that matches the expectation of the speaker (Antonio, Litao, & Madrunio, 2011). While several factors may account for the inattentiveness or irresponsiveness of some fresh graduates, it may be worth considering the potential of augmenting the accounting program curricula with tasks and tests that require listening across course offerings. This may be a workable solution in the absence of a course devoted purely to developing listening competence.

Comprehend

Closely allied with concentrating isComprehendor the ability to read and analyze copious amount of information effectively.Macaruso and Shankweiler (2010)established the connection between listening and reading comprehension of college students, noting that listening skills (including oral vocabulary and nonverbal reasoning) contribute significantly to an adult’s comprehension of a reading material.

The respondents in this study identified the following job-related activities of new hires where comprehending is applied.

Workplace tasks that involve “comprehending” in English

Discussing projects, proposals, plans, designs, etc.

Reporting problems

Making formal oral presentations on projects, proposals, plans, designs, etc.; preparing presentation materials

Discussing an issue before superiors or colleagues

Preparing audit reports, documenting audit findings

Preparing notes to financial statements

Discussing findings and recommendations with clients

Dealing with government agencies like Securities and Exchange Commission, Board of Investments, Philippine Economic Zone Authority

Preparing working papers

From the given items on the list, it is discernible that new associates need to comprehend both financial and nonfinancial information in order to perform their audit functions effectively. This necessitates proper training for university accounting majors in correctly analyzing financial problems worded in English. Such pedagogical imperative may best be addressed through collaboration between and among accounting and English language instructors. This recommendation also takes into consideration the recruitment experts’ description of new associates’ job-related activities involving reading.

Good reading comprehension is required at work all the time. The auditors need to have a good grasp of how financial statements are prepared so they can easily determine any discrepancies easily. (HR Director 1)

It’s really more of analysis. They do a lot of reading because of reviews, review of reports. (HR Director 2)

It [reading] is part of their work. You research. We can’t do without it. (HR Director 3)

[The Firm] has quite an extensive library database. You’re expected to know the business so you should be good at reading all kinds of materials. It’s part of their work. You research. It’s either you follow the plan as a member of the team or you’re asked to do research as input to the plan. That’s usually the role of new hires. (HR Director 3)

In audit, you get to pull out a lot of clients’ files, look into it, read through it, research, make a study before you get into the audit procedures. (HR Director 4)

In addition to effective analysis, the feedback provided by the HR officers points to the necessity for new accountants to do extensive reading, that is, reading of large amounts of material as part of their preparation for client engagements.B. J. Phillips and Phillps (2007)discovered that accounting students who have strong academic performance willingly engage in reading course materials in advance, persevere in the reading task despite difficulty, and employ strategies to overcome comprehension challenges. Such reading attitude may easily translate to effective research skills in the workplace; however, in the case of academically challenged students, reading attitudes and practices are defined by high anxiety and frustration such that they are quick to abandon a reading task if comprehension seems arduous. This related study also reported that accounting students typically read in a distracting environment characterized by external (noisy roommates, TV watching, computer and cell phone interruptions) and internal noise (family problems, school-related anxiety, and physical fatigue). Developing concentration and comprehension skills in such environment is plainly complex. This reality urges accounting educators to equip students with these skills by going beyond the textbook and exploring other teaching strategies. One alternative suggested byPhillips and Nagy (2014)is having students read case responses to develop their critical reading and thinking skills. The goal is to make students active readers who intuitively engage in research and analysis—two core functions that characterize audit work.

Click

Clickpertains to effective facility of communication technology or any computer-based means of information transfer. In audit firms, specific forms of such technology include email, intranet, company website, office-developed software or database, and text messaging.Cardon and Okoro (2010)identified these Web 1.0 technologies as the more frequently utilized communication tools in the business workplace, with email as the primary digital communication channel. They are generally accepted media for various interoffice and intraoffice coordination and are manifestly utilized in the workplace functions of new hires that require them to compose, concentrate, and comprehend. Specific job-related activities that involve the use of communication technology are identified as follows:

Workplace tasks that involve “clicking” in English

Discussing projects, proposals, plans, designs, etc.

Reporting problems

Making formal oral presentations on projects, proposals, plans, designs, etc.; preparing presentation materials

Discussing an issue before superiors or colleagues

Speaking on the telephone with clients about job-related matters

Establishing social relationships with clients

Preparing audit reports, documenting audit findings

Preparing notes to financial statements

Discussing findings, recommendations to clients

Dealing with government agencies like Securities and Exchange Commission, Board of Investments, Philippine Economic Zone Authority

Conferencing with clients

Preparing letters and memos

Preparing minutes of meetings

Answering questions of clients through email, sending email

Preparing working papers

The exhaustive list evinces tasks that integrate other English skills with the use of communication technology. For instance, in the case ofcomposingandclicking, the interaction takes the form of email as most written correspondence in the office and with clients is done through this medium, as assertained by the respondents:

New hires are expected to have lots of questions as they start their career. Since they are new, they communicate best through email. (HR Director 1)

Most of the communications at work are through emails and correspondences. (HR Director 1)

Usually, a good amount of our time is spent just reading through emails ‘cause most of the communications are emailed. (HR Director 3)

Many of the things we resolve are just resolved over emails. (HR Director 3)

These statements and the aforementioned comment on the reported case of an associate who had difficulty putting together a simple email correspondence using correct English show thatcomposinggoes hand in hand withclickingor communication technology know-how. Supporting this contention, Radicati and Khmartseva (2009, as cited inCardon & Okoro, 2010) reported that “the average corporate employee spends 10 to 15 hours per week on email-related tasks and sends 38 emails daily” (p. 435). In their study of workplace interruption,Long and Stanley (2012) also emphasized that accounting professionals frequently monitor their email, a task which sometimes necessitates the use of two monitors—one for email and another for other computer-based office work. In this connection,Stevens (2007)mentioned employers calling for further training to be provided to new accountants particularly on the professional uses of email, which is by far the most common form of communication technology in the workplace. To cater to this skills gap, more rigorous instruction in emailing for work purposes ought to be taken up in business English courses.

The connection betweenConcentrateandClick, on the other hand, is evident in the following workplace scenarios:

It is important. A staff should be able to operate video conferencing facility necessary to his work and for other technologies for that matter. (HR Director 1)

To communicate to others they also use the phone, e-mails mostly, video conferencing not as often but on intervals there are scheduled conference calls. If you’re working with a virtual team, that can happen as well. (HR Director 3)

We have a set of online trainings and when we say online, it’s actually interactive. So we also have some virtual classroom trainings. (HR Director 4)

Videoconferencing or teleconferencing is perhaps less familiar to most new hires compared with e-mailing as a form of communication technology. While it may not be as frequently used at present or perhaps on the level of new accountants, the AEC vision may present more prospects for its integration in business to business communication. Hence, university students should be given some form of exposure and training in its basic dynamics and protocol, including basic telephone skills (Gray & Murray, 2011), such as turn taking, asking for clarification, conveying respect and interest in conversation, and taking phone messages.

Finally, the link betweenComprehendandClickis clear in the aforementioned open-ended comment about the company expectation for new accountants to access various reading materials available in the firm’s online library database. The majority of the information exchanged in the office and with clients that needs to be read and interpreted also takes the form of an online document or a file transmitted through some form of technology. Collectively, these circumstances underscore the intrinsic role of technology in workplace communication, implicating written, oral, and listening tasks of new hires.

Consequently, the challenge for universities is to develop students’ confidence and competence in utilizing computer facilities and information systems for various workplace tasks (Suryaningrum, Wuryani, & Purbasari, 2014). Concrete pedagogical steps need to be taken to achieve this end, especially since employers also look into the computer competency of a candidate in the assessment process (Bembridge, Levett-Jones, & Yeun-Sim Jeong, 2010). One suggestion is for learning management systems like eLeaP and Moodle to be maximized for purposes of instruction delivery in accounting course offerings. This naturally entails openness, adjustment, and training on the part of educators, who may sometimes be averse to new forms of technology. Ultimately, the key to achieving balance between university and workplace English rests on the careful alignment of pedagogical content and approach with professional praxis.

A Model for Business Communication Skills of New Accountants

Analysis of the interview responses and related literature contributed to the formulation of a model for the dynamics of workplace English relevant for new hires in audit firms. Building on the financial concept of “leverage,” which is a strategy employed to help increase the value of investments, the resultant model is called, “Business Communication Skills’ Leverage,” proposing the idea that specific English communication skills augment the potential of fresh graduates to succeed in the workplace, particularly in audit companies.

The model resembles a balance or a seesaw, which is a basic kind of lever, with the fulcrum positioned at the center and forces exerting pressure on both sides of the beam. The force in the left (labelled “U”) represents university English or the English language training given to university or college students as part of the curriculum. Meanwhile, the force on the right side (labelled “W”) denotes the workplace, specifically audit firms, where graduates of accounting courses seek employment and apply the various skills they have developed in the university to accomplish assigned tasks. The horizontal beam shows the ideal scenario where these two forces are balanced; that is, the English skills taught and learned in the university are aligned with the language skills needed at work. Facilitating such ideal convergence are the structures in the middle of the balance, which collectively illustrate the English communication skills most needed by new hires as identified by HR experts in top audit firms in Metro Manila.

The job description of associates in audit firms delegates to them the charge of certain tasks, which require the exercise of five critical English communication skills, here identified as Convince, Compose, Concentrate, Comprehend, and Click. The segmented pyramid, which forms the base of the entire structure, illustrates the interconnectedness and comparative importance of these language skills in relation to the workplace tasks of associates. At the pivot point is Convince, which is the skill most relevant for entry into the workforce. At the top of the pyramid is Compose, which is perceived to be the most significant language skill in audit firms. Secondary in importance are the competence to Concentrate and Comprehend, which denote the new hire’s aptitude for attentive and responsive listening and analytical reading, respectively. These skills are of parallel value in the work of audit firm new hires. Finally, enclosed at the center of the trichord is Click, or the competence in the use of communication technology. The dashed lines around Click suggest that this final element is not autonomous but, rather, actively interacts and pervades other related skills and tasks, particularly those involving writing, listening, and reading. These five Cs are the business communication skills which provide a professional leverage or advantage for new hires in audit companies.

Albeit not depicted inFigure 1, the nonconvergence or imbalance between U and W remains a possibility where there appears to be a gap or mismatch between the skills taught in the academe and those needed in the workplace. Such phenomenon, which has been reported in several studies (Andrews & Koester, 1979;Andrews & Sigband, 1984;Christensen & Rees, 2002;Gray, 2010;Gray & Murray, 2011;Hodges & Burchell, 2003;Jones, 2011;Nair et al., 2012;Ridoutt et al., 2005;Stevens, 2007), is precisely the quandary that this present study aims to address by clarifying which work-relevant English skills ought to be given pedagogical priority.

Figure 1.

Business communication skills’ leverage.

Conclusion

The findings reveal five important English language skills that should be prioritized in accountancy programs: Convince (interview skills), Compose (technical writing competence), Concentrate (aptitude for attentiveness and responsiveness), Comprehend (adeptness in extensive and analytical reading), and Click (communication technology know-how). While all five English skills are deemed critical to the functions of a new accountant, the ability to compose or write effectively takes precedence over the other skills as most of the work of an associate involves documentation. Secondary in importance are the ability to concentrate, or pay careful attention to oral instructions and respond accordingly, and the ability to comprehend, or analyze financial and nonfinancial information read. Finally, skillfullness in the use of communication technology, such as email, videoconference facility, and office-developed software or database, is integral to the application of three other English skills since the writing, listening, and reading done in the workplace often involve one or another form of technology. However, before these skills are given avenue for application, fresh graduates must first convince the HR director and other key personnel involved in the employment decision that they can be an asset to the firm. Here is where interview skills in English, as well as grade point average and aptitude test scores, will be a decisive factor for employment or nonemployment of applicants. Taken together, these skills define the ideal English language competence profile of successful new hires in audit firms.

Immediately, the implication of these findings for the practical benefit of university graduates calls for review and redesign of existing English courses offered to accounting majors. A corollary insight suggests that different industries expect and demand distinct skill sets from their employees as dictated by actual workplace tasks. Therefore, a standard English course uniformly implemented across college programs may potentially fail in producing “industry-ready” graduates. An English for Specific Purpose course is deemed necessary to provide relevant instruction and practice in the English skills most needed in the industry that the program graduates are targeting to join. Integrating such course in the tertiary level is even more urgent as the K to 12 curriculum in the Philippines has repositioned all college English courses to Grades 11 and 12. Accredited Philippine universities that have earned autonomous status may initiate the development of English for Specific Purpose courses relevant to their program offerings. But for such innovation to succeed, solid linkage with industry players and companies that are potential employers of the university’s graduates is a requisite.

On the pedagogical platform, the findings recommend that educators handling accounting, English, and computer courses capitalize on instructional activities that simulate workplace tasks. Guided by the feedback of the HR experts, the following innovations are put forward for consideration in course design or redesign.

Training future graduates to answer interview questions effectively will boost their chances of being hired. While mock interviews are typically done during the final semester of graduating students, a singular exposure will not be sufficient preparation for this critical task. Hence, it is suggested that oral examinations and impromptu speaking be included in the regular assessment of students’ performance not only in English courses but also and more importantly in their core accounting courses.

Writing courses may benefit accounting undergraduate students more by incorporating some of the reported professional writing tasks in the course assessment. Whereas most writing courses focus on the format and register of business letters and memos, the syllabus may be improved to include writing notes to financial statements, documenting audit findings, preparing working papers, and reporting problems to supervisors and giving instructions to colleagues in written form. These real-life professional tasks may potentially improve the robustness of the syllabus to the advantage of future accountants.

The quality of their attentiveness must be constantly checked by meticulously assessing their ability to accurately follow oral instructions without resorting to social strategies, such as asking their classmates to repeat what the instructor said or copying what their seatmate is doing. They should also be given exposure and practice in workplace tasks that require careful concentration such as speaking on the telephone with a client regarding job-related matters, preparing minutes of meetings, and establishing social relationships with clients.

The reading repertoire of accounting majors should be expanded to include relevant business updates from local and international sources in print and digital formats. Assigning them to retrieve such updates may also provide them with essential practice in research, which is central to the nature of audit work. Their comprehension of content-specific texts may then be checked through small and big group discussions where they are asked to report their insights on issues and possible solutions.

Finally, their aptitude in the facility of communication technology used in the workplace may be developed through hands-on training in preparing formal email correspondence, applying telephone and email etiquette, and preparing presentation materials.

On their part, accounting students should reassess the value they ascribe to English as a language, a skill, and a course as their future employers concur on its import as a factor for recruitment, retention, and promotion.

Footnotes

Appendix A

Appendix B

Acknowledgements

The authors wish to thank the editor in chief and the other referees for their constructive comments and guidance in the development of this article.

Authors’ Note

This study was conducted according to generally accepted ethical standards for human subjects. Comments from interviewees are reproduced with written permission; names are removed in accordance with the confidentiality agreement.

Declaration of Conflicting Interests

The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

Funding

The author(s) disclosed receipt of the following financial support for the research, authorship, and/or publication of this article: This research was made possible through the funding support of the University of Santo Tomas, Research Center on Culture, Education, and Social Issues.

Author Biographies

Pia Patricia P. Tenederois a research associate and assistant professor in the Department of English at University of Santo Tomas, Philippines. Her research interests are in the areas of English for specific purpose, English in the workplace, oral communication, and discourse analysis.

Camilla J. Vizcondeis an associate professor and chairperson of the Department of English at University of Santo Tomas, Philippines. As a faculty researcher, her areas of interest are education, language education, and reading education.

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