“…Many studies have assessed the communication skills needed by accounting graduates (Hills, Gardiner, & McVey, 1979;Andrews & Koester, 1979; Stine & Skarzenski, 1979;Ingram & Frazier, 1980;Juchau & Galvin, 1984;McLaren, 1990;Hiemstra, Schmidt, & Madison, 1990;Zaid & Abrahams, 1994). Hiemstra, Schmidt, and Madison (1990) showed that more than 59 percent of Certified Public Accountants (CPAs) indicated that the course they completed in communication skills at the undergraduate level did not adequately prepare them to communicate as business professionals.…”