Listen up! Listening skills in accounting education : gaps and proposed new research and teaching agendas

Paisey, Catriona and Flanagan, Christopher and Bradley, Lynn and McCallum, Suzanne and Zou, Yanru (2024) Listen up! Listening skills in accounting education : gaps and proposed new research and teaching agendas. Accounting Education. pp. 1-32. ISSN 0963-9284 (https://doi.org/10.1080/09639284.2023.2301382)

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Abstract

Utilising a systematic literature review, this paper synthesises alternative theoretical perspectives on listening and studies of accounting students’ listening skills. It identifies gaps in the conceptualisation of listening within accounting education research. Research and teaching agendas are then developed which provide a framework for more effectively fostering the development of listening skills in accounting education. We identify the need for research and teaching around: why listening matters; the elements of effective listening; and developing listening skills. Greater focus on the interpersonal, social, and reflexive aspects of listening is needed, going beyond an existing focus on comprehension and information acquisition. There is also a need to explicitly address the role and benefits of listening in facilitating an ethical organisational culture, recognising the ethical dimensions of professional responsibility and active listening as part of empathetic leadership.

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