CPA Leadership Communication: Intro

Introduction

Leadership communication skills in accounting firms for all members, including staff[MP1] , managers, and partners, are important and expected in the profession (Boyle, Mahoney, Carpenter, & Grambo, 2014).  There has always been concerns and research about accounting educational institutions not including effective communication skills in their curriculum (Stowers, & White, 1999). From  the research of Stowers and White (1999) [MP2] and others similar, it is clear that effective communication is key in any organization. The lack of effective leadership communication in accounting firms from the perceptions of accounting subordinates is the concentration and detail of this case study as a whole (Thomas, 2016).

 The study of Yang & Maxell (2011) identified two significant key factors that influence communication and the flow of information. These key factors are social networks and trust (2011). Further studies of communication influence include online social networks (OSN) factors  (Razis, Anagnostopolus, & Zeadally, 2020). Factor one is topic specific and factor two is the spread of a global one. OSN communities share common interest that can spread globally. Disruptions in organizational processes will also influence leadership trust which creates compulsion behaviors and affects an established trust-based decision making (Doroudi, et al., 2020). Boyle, et al. (2014) questioned which critical communication skills will be of most importance to all team members of accounting firms. The influential facts of communication from Yang and Maxell (2011) provide key elements that affects all types of leadership styles.

Chapter one introduces the value of understanding subordinate team members’ perception of their leader’s communication in accounting firms and if they factor in adaptive self-regulation. This chapter includes a statement of the problem and outlines the study significance. It provides an overview of the research approach and design. The chapter contains two research questions including emerging issues the data can potentially address. The conceptual framework this chapter addresses blends a virtual communication model and an adaptive self-regulation model. Definitions of key terms are included in the chapter. In addition, chapter one provides a study of assumptions, limitations, delimitations, and a chapter summary.

Leadership styles and types are concepts used primarily in sociology, psychology, and organizational studies (Walumbwa et al. 2011; Garcia-Morales and Jimenez-Barrionuevo 2012). Furthermore, Rosen and Wang (2011) claim the perceptions of leadership are mainly found as an overall concept in organizational studies which has less research specifically addressing leadership communication in accounting firms. The perception of leadership communication from non-manager accountants or subordinates is important research for accounting firms’ leadership teams. For example, members working in accounting teams need to adapt to their leader’s or supervisor’s expectations to successfully complete a specific task. This requires team members to sometimes change their own behavior to meet their leader’s expectations.

Effective leadership communication is key for team members in order for them to meet their leader’s expectations (Kotter, 1985, p. 44) and reduce a higher turnover rate where 75% of accountants resign on their second year working in accounting firms (Koziel & Brundage, 2010). Sosik et al. (2002) considers effective leadership will build confidence in accounting firms’ assessments. The perceptions of subordinate team members will help leaders in accounting firms to identify the gaps of their own leadership team’s communication.

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