An exploratory survey of professional accountants' perceptions of interpersonal communication in organisations

This survey explored the perceptions of South African professional accountants regarding the phenomenon interpersonal communication within their day-to-day experiences within their organisational settings and the perceived role of interpersonal communication in organisations. The literature on the concepts interpersonal communication, organisational communication and perception as elements of communication theory and the findings of the survey revealed that (1) interpersonal communication, as a relational process, assumes the middle ground between its transactional and relational nature. The social relational model describes interpersonal communication from a social point of view, whereas accountants refer to its relational nature only on a professional basis or when it concerns business; (2) accountants do not necessarily define themselves in terms of human communication but rather on the work that they do, and as such, whenever accountants are dealt with or addressed on their relations in the work place, their work should be the point of departure; and (3) interpersonal communication is perceived to have an important role not only in enhancing the human element in the profession but also as a primary basis of individuals' professional and personal identity. Copyright (C) 2011 John Wiley & Sons, Ltd.