6 The accountant communicates information to others in reports and statements. Understanding the nature andimportance of communication is therefore an important part of the accountant’s role.Required:(a) Explain the importance of good communication. (5 ma

正确答案：
6 Overview:
The need for clear and concise communication and the consequences of poor communication must be understood by a profession
which exists to provide information to others. Poor communication leads to ineffective control, poor co-ordination and management
failure.
Part (a):
Good communication ensures that individuals know what is expected of them. Co-ordination takes place within the organisation
and there is control of the organisation’s plans, procedures and staff. Instructions of management need to be clearly understood in
assisting group and team cohesiveness and reducing stress from misunderstood instructions. Bias, distortion and omission is
removed with clear communication, as is secrecy, innuendo and rumour. Good communication ensures that the right information
is received by the correct person and thus acted upon, reducing conflict within and between different parts of the organisation.