Communication Skills as a Subject in the Programme Cost and Management Accounting at a South African University

Abstract

The purpose of this paper is to evaluate the communication proficiency of the Cost and Management (CMA) students and to assess whether the studying of the subject,, "Communication Skills", is having any positive influence on students' skills development. The research design for this paper was descriptive, quantitative and cross-sectional. The target population was 556 CMA students. A census survey was conducted. Findings, which were analysed with the aid of descriptive statistics, indicate a significant correlation between skills in English proficiency and better grades in CMA. This paper recommends the implementation of a screening mechanism and the provision for the acquisition of communication skills for first-year university students. 485 2. The Importance of Language Fakeye & Yemi (2009: 490) reveal that the English language proficiency is a good indicator and contributes positively to academic achievement. Cheng's (2007: 588) study on the designing of curriculum at universities in the accounting discipline acknowledges the importance of English in the course syllabus. Rauchas, Rosman, Konidaris and Sanders (2006) believe that language courses studied at high school were better predictors of academic performance at the tertiary level.Language Proficiency: Tshothsho (2006: 1) mentions that many rural school students' language proficiency is affected by the lack of resources and that their teachers are not adequately trained to teach English. Matlala (2005: 39) reports that 90% of black students indicate that they have problems with the English language at the University of KwaZulu-Natal. Eiselen and Geyser (2003: 118) investigated the issues between 'Achievers' and 'At Risk' students in an accounting class and presented evidence that the two groups differ in terms of language proficiency, with the 'Achievers' having better communication skills than the students 'At Risk'. If the medium of instruction at a university is English, then the proficiency in English becomes essential. Wong and Chia (1996: 183) provide empirical evidence that students who were more competent in the English language achieved a higher level of performance in the financial accounting course at a Hong Kong University. Consequently, language proficiency is an important communication tool. Decision Making and Problem Solving Abilities:A student of CMA has an ultimate goal of becoming a management accountant and a member of the Chartered Institute of Management Accountants (CIMA).The task of a management accountant requires extensive decision-making and problem solving abilities. Slabbert and Gouws (2006: 342) indicate that language and communication play a crucial and integral part in knowledge creation, which is a source for decision making that produces an action to influence reality. The information that is acquired through relationships, meaning and language and perception gained from experience, mind-sets and values are interpreted through the thinking memory. Once the data has been interpreted and understood, a judgement can ...