“…Whatever the value of these approaches, they are burdened by one very significant problem: they are generally expensive to develop, implement, monitor, and maintain. Other approaches (viz., Crumbley & Smith, 2000;English et al, 1999;Ng et al, 1999;Prater & Rhee, 2003;Reinstein & Houston, 2004;Stout & Hoff, 1989/90;Stout et al, 1991;Wygal & Stout, 1989) are more limited in scope and focus on the use of writing in individual accounting (or business) classes. Still other approaches (Mills & Robertson, 1992;Powell, 1995;Scofield, 1994) can be viewed as supplementary in nature and as such are less costly ways to cover communication skills in accounting.…”