ATSWA Communication Skills Study Text PDF
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2022
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This document is a study text for the Accounting Technicians Scheme West Africa (ATSWA) Communication Skills examination published by ABWA. The study text covers the definition, roles, and various aspects of communication. It is intended for students preparing for the ATSWA examinations, as well as professionals seeking reference material.
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ATSWA ACCOUNTING TECHNICIANS SCHEME WEST AFRICA STUDY TEXT COMMUNICATION SKILLS PART I PUBLICATION OF ASSOCIATION OF ACCOUNTANCY BODIES IN WEST AFRICA (ABWA) ASSOCIATION OF ACCOUNTAN...
ATSWA ACCOUNTING TECHNICIANS SCHEME WEST AFRICA STUDY TEXT COMMUNICATION SKILLS PART I PUBLICATION OF ASSOCIATION OF ACCOUNTANCY BODIES IN WEST AFRICA (ABWA) ASSOCIATION OF ACCOUNTANCY BODIES IN WEST AFRICA (ABWA) ACCOUNTING TECHNICIANS SCHEME WEST AFRICA (ATSWA) STUDY TEXT FOR COMMUNICATION SKILLS FOURTH EDITION Copyright (c) 2022 by Association of Accountancy Bodies in West Africa (ABWA). All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of thecopyright owner. Including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Published by ABWA PUBLISHERS Copy Right and Disclaimer DISCLAIMER This book is published by ABWA; however, the views are entirely those of the writers. i PREFACE INTRODUCTION The Council of the Association of Accountancy Bodies in West Africa (ABWA) recognised the difficulty of students when preparing for the Accounting Technicians Scheme West Africa examinations. One of the major difficulties has been the non-availability of study materials purposely written for the scheme. Consequently, students relied on text books written in economic and socio- cultural environments quite different from the West African environment. AIM OF THE STUDY TEXT In view of the above, the quest for good study materials for the subjects of the examinations and the commitment of the ABWA Council to bridge the gap in technical accounting training in West Africa, led to the production of this Study Text. The Study Text assumes a minimum prior knowledge and every chapter reappraises basic methods and ideas in line with the syllabus. READERSHIP The Study Text is primarily intended to provide comprehensive study materials for studentspreparing to write the ATSWA examinations. Other beneficiaries of the Study Text include candidates of other Professional Institutes, students of Universities and Polytechnics pursuing undergraduate and post graduate studies in Accounting, advanced degrees in Accounting as well as Professional Accountants who may use the Study Text as reference material. APPROACH The Study Text has been designed for independent study by students and as such concepts have been developed methodically or as a text to be used in conjunction with tuition at schools and colleges. The Study Text can be effectively used as a course text and for revision. It is recommended that readers have their own copies. ii FOREWORD The ABWA Council, in order to actualize its desire and ensure the success of students at the examinations of the Accounting Technicians Scheme West Africa (ATSWA), put in place a Harmonisation Committee, to among other things, facilitate the production of Study Texts for students. Hitherto, the major obstacle faced by students was the dearth of Study Texts which they needed to prepare for the examinations. The Committee took up the challenge and commenced the task in earnest. To start off the process, the existing syllabus in use by some member Institutes were harmonized and reviewed. Renowned professionals in private and public sectors, the academia, as well as eminent scholars who had previously written books on the relevant subjects and distinguished themselves in the profession, were commissioned to produce Study Texts for the twelve subjects of the examination. A minimum of two Writers and a Reviewer were tasked with the preparation of Study Text for each subject. Their output was subjected to a comprehensive review by experienced imprimaturs. The Study Texts cover the following subjects: PART I 1 Basic Accounting 2 Economics 3 Business Law 4 Communication Skills PART II 1 Financial Accounting 2 Public Sector Accounting 3 Quantitative Analysis 4 Information Technology PART III 1 Principles of Auditing & Assurance 2 Cost Accounting 3 Taxation 4 Management Although, these Study Texts have been specially designed to assist candidates preparing for the technicians’ examinations of ABWA, they should be used in conjunction with other materials listed in the bibliography and recommended text. PRESIDENT, ABWA iii STRUCTURE OF THE STUDY TEXT The layout of the chapters has been standardized so as to present information in a simple form that is easy to assimilate. The Study Text is organised into chapters. Each chapter deals with a particular area of the subject, starting with a summary of sections and learning objectives contained therein. The introduction also gives specific guidance to the reader based on the contents of the current syllabus and the current trends in examinations. The main body of the chapter is subdivided into sections to make for easy and coherent reading. However, in some chapters, the emphasis is on the principles or applications while others emphasise method and procedures. At the end of each chapter is found the following: Summary, Points to note (these are used for purposes of emphasis or clarification); Examination type questions; and Suggested answers. HOW TO USE THE STUDY TEXT Students are advised to read the Study Text, attempt the questions before checking the suggested answers. iv ACKNOWLEDGMENTS The ATSWA Harmonisation and Implementation Committee, on the occasion of the publication of the first edition of the ATSWA Study Texts acknowledge the contributions of the following groups of people. The ABWA Council, for their inspiration which gave birth to the whole idea of having a West African Technicians Programme. Their support and encouragement as well as financial support cannot be overemphasized. We are eternally grateful. To The Councils of the Institute of Chartered Accountants of Nigeria (ICAN), and the Institute of Chartered Accountants, Ghana (ICAG), Institute of Chartered Account ants Sierra Leone ( IC AS L), Gam bi a Inst i t ut e of C hart e red Account ant s ( GIC A) and theLiberia Institute of Certified Public Accountants (LICPA) for their financial commitment and the release of staff at various points to work on the programme and for hosting the several meetings of the Committee, we say kudos. We are grateful to the following copyright holders for permission to use their intellectual properties: The Institute of Chartered Accountants of Nigeria (ICAN) for the use of the Institute’s examination materials; International Federation of Accountants (IFAC) for the use of her various publications; International Accounting Standards Board (IASB) for the use of International Accounting Standards and International Financial Reporting Standards; Owners of Trademarks and Trade names referred to or mentioned in this Study Text. We have made every effort to obtain permission for use of intellectual materials in this Study Texts from the appropriate sources. We wish to acknowledge the immense contributions of the writers and reviewers of this manual. Our sincere appreciation also goes to various imprimaturs and workshop facilitators. Without their input, we would not have had these Study Texts. We salute them. Chairman ATSWA Harmonization & Implementation Committee v A new syllabus for the ATSWA Examinations has been approved by ABWA Council and the various PAOs. Following the approval of the new syllabus which becomes effective from the September 2022 diet, a team was constitutes to undertake a comprehensive review of the Study Texts in line with the syllabus under the supervision of an editorial board. The Writers, Reviewer and Editorial board members are: WRITERS Sir. Joseph Onifade Tai Solarin College of Education, Omu, Ijebu-Ode Prof. Joseph O. Akinbode Tai Solarin University of Education, Ijagun, Ijebu-Ode REVIEWER Prof. B. Rotimi Badejo University of Maiduguri, Maiduguri, Borno State Editorial Board EDITORIAL BOARD The Editorial Board Members are: - Chief Mrs. Hilda Ozoh, FCA Chairman, ATSWA Examinations Committee - Prof. Ahmed Kumshe, FCA ICAN, Registrar/Chief Executive - Dr. Ijeoma Anaso, FCA ICAN, Deputy Registrar, Technical Services - Mr. Ikhiegbia Braimoh Momoh, FCA ICAN, Deputy Director, Examinations - Mr. Akeem Ishola Adeniyi ICAN Principal Manager & HOD, ATSWA Examinations Department vi Contents Title Page.......................................................................................................... Error! Bookmark not defined. Copy Right and Disclaimer................................................................................................................................ i PREFACE........................................................................................................................................................... ii INTRODUCTION................................................................................................................................................ ii FOREWORD..................................................................................................................................................... iii STRUCTURE OF THE STUDY TEXT.................................................................................................................... iv ACKNOWLEDGMENTS...................................................................................................................................... v Editorial Board................................................................................................................................................. 6 CHAPTER 1..................................................................................................................................................... 17 GENERAL INTRODUCTION TO COMMUNICATION......................................................................................... 17 1.0 LEARNING OBJECTIVES....................................................................................................................... 17 1.1 INTRODUCTION.................................................................................................................................. 17 1.2 DEFINITION AND MEANING OF COMMUNICATION.......................................................................... 17 1.3 ROLES OF COMMUNICATION............................................................................................................. 18 1.4 HUMAN COMMUNICATION............................................................................................................... 21 1.5 SUMMARY.......................................................................................................................................... 21 1.6 ENDOFCHAPTER REVIEW QUESTIONS............................................................................................... 23 1.6.2 SHORT-ANSWER QUESTIONS (SAQ)............................................................................................... 24 1.6.3 ESSAY............................................................................................................................................. 24 1.7 SOLUTIONS TO END OF CHAPTER REVIEW QUESTIONS.................................................................... 24 1.7.1 SOLUTIONS TO MULTIPLE-CHOICE QUESTIONS (MCQ)................................................................. 24 1.7.2 SOLUTIONS TO SHORT-ANSWER QUESTIONS (SAQ)...................................................................... 24 1.7.3 SOLUTIONS TO ESSAY QUESTIONS...................................................................................................... 24 CHAPTER 2..................................................................................................................................................... 28 THE COMMUNICATION PROCESS.................................................................................................................. 28 2.0 LEARNING OBJECTIVES....................................................................................................................... 28 2.1 INTRODUCTION.................................................................................................................................. 28 2.2 ELEMENTS OF THE COMMUNICATION PROCESS............................................................................... 28 2.3 THE PRINCIPLES OF EFFECTIVE COMMUNICATION........................................................................... 31 2.4 IMPORTANCE OF COMMUNICATION................................................................................................. 34 2.5 MODELS OF COMMUNICATION......................................................................................................... 36 2.5.1 The Development of Communication Models............................................................................... 36 2.6 SEVEN Cs OF EFFECTIVE COMMUNICATION...................................................................................... 40 2.7 BARRIERS TO EFFECTIVE COMMUNICATION..................................................................................... 42 2.8 BARRIERS TO EFFECTIVE VISUAL COMMUNICATION......................................................................... 46 2.9 SUMMARY.......................................................................................................................................... 46 2.10.1 MULTIPLE-CHOICE QUESTIONS (MCQ).............................................................................................. 48 2.10.2 SHORT-ANSWER QUESTIONS (SAQ)............................................................................................... 48 2.10.3 ESSAY............................................................................................................................................. 50 2.11 SOLUTIONS TO END OF CHAPTER REVIEW QUESTIONS.................................................................... 50 2.11.1 SOLUTIONS TO MULTIPLE-CHOICE QUESTIONS (MCQ)................................................................. 50 2.11.2 SOLUTIONS TO SHORT-ANSWER QUESTIONS (SAQ)...................................................................... 50 2.11.3 SOLUTIONS TO ESSAY QUESTIONS................................................................................................. 50 CHAPTER 3..................................................................................................................................................... 56 MEDIA OF COMMUNICATION........................................................................................................................ 56 3.0 LEARNING OBJECTIVES....................................................................................................................... 56 3.1 INTRODUCTION.................................................................................................................................. 56 3.2 VERBAL COMMUNICATION................................................................................................................ 56 vii 3.2.1 Forms of Verbal Communication................................................................................................... 58 3.2.2 Advantages of verbal communication........................................................................................... 59 3.2.3 Disadvantages of verbal communication....................................................................................... 59 3.3 NON-VERBAL COMMUNICATION....................................................................................................... 61 3.3.1 Types of Non-verbal Communication............................................................................................ 61 3.3.2 Features of Non-Verbal Communication....................................................................................... 62 3.3.3 Advantages of Non-Verbal Communication.................................................................................. 63 3.3.4 Disadvantages of Non-Verbal Communication.............................................................................. 63 3.4 WRITTEN COMMUNICATION............................................................................................................. 63 3..41 Advantages of Written Communication........................................................................................... 64 3.4.2 Disadvantages of Written Communication.................................................................................... 64 3.5 VISUAL COMMUNICATION................................................................................................................ 64 3.5.1 Types of Visual Aids....................................................................................................................... 65 3.5.2 Function of Visual Aids................................................................................................................... 66 3.6 SUMMARY.......................................................................................................................................... 66 3.7 END OF CHAPTER REVIEW QUESTIONS............................................................................................. 67 3.7.1 MULTIPLE-CHOICE QUESTIONS (MCQ).......................................................................................... 67 3.7.2 SHORT-ANSWER QUESTIONS (SAQ)............................................................................................... 68 3.7.3 ESSAY............................................................................................................................................. 68 3.8 SOLUTIONS TO END OF CHAPTER REVIEW QUESTIONS.................................................................... 68 3.8.1 SOLUTIONS TOMULTIPLE-CHOICE QUESTIONS (MCQ).................................................................. 68 3.8.2 SOLUTIONS TOSHORT-ANSWER QUESTIONS (SAQ)............................................................................ 68 3.8.3 SOLUTIONS TO ESSAY QUESTIONS................................................................................................ 69 CHAPTER 4..................................................................................................................................................... 71 SYSTEMS OF ORGANISATIONAL COMMUNICATION...................................................................................... 71 4.0 LEARNING OBJECTIVES....................................................................................................................... 71 4.1 INTRODUCTION.................................................................................................................................. 71 4.2 FORMAL COMMUNICATION SYSTEM................................................................................................ 71 4.3 THE VERTICAL COMMUNICATION SYSTEM........................................................................................ 72 4.3.1 Downward Communication........................................................................................................... 73 4.3.2 Upward Communication................................................................................................................ 73 4.4 THE HORIZONTAL COMMUNICATION SYSTEM.................................................................................. 74 4.5 DIAGONAL COMMUNICATION SYSTEM............................................................................................. 76 4.6 INFORMAL COMMUNICATION SYSTEM............................................................................................. 76 4.6.1 Types of informal communication network.................................................................................. 76 4.6.2 Channels Used in Informal Communication.................................................................................. 80 4.6.3 Importance of Informal Communication....................................................................................... 80 4.6.4 Characteristics of Informal Communication.................................................................................. 81 4.6.5 Advantages of Informal Communication....................................................................................... 82 4.6.6 Disadvantages/Limitations of Informal Communication............................................................... 82 4.6.7 Difference between Formal and Informal Communication........................................................... 83 4.7 BARRIERS TO EFFECTIVE ORGANIZATIONAL COMMUNICATION....................................................... 84 4.8 OVERCOMING BARRIERS TO EFFECTIVE ORGANIZATIONAL COMMUNICATION............................... 86 4.10 END OF CHAPTER REVIEW QUESTIONS............................................................................................. 89 4.10.2 SHORT-ANSWER QUESTIONS (SAQ)................................................................................................. 90 4.10.3 ESSAY.................................................................................................................................................. 90 4.11 SOLUTIONS TO END OF CHAPTER REVIEW QUESTIONS.................................................................... 90 4.11.1 SOLUTION TO MULTIPLE-CHOICE QUESTIONS (MCQ)................................................................... 90 4.11.2 SOLUTIONTOSHORT-ANSWER QUESTIONS (SAQ)......................................................................... 90 4.11.3 SOLUTIONS TO ESSAY QUESTIONS................................................................................................ 91 viii CHAPTER 5..................................................................................................................................................... 93 5.0 LEARNING OBJECTIVES....................................................................................................................... 93 5.1 INTRODUCTION.................................................................................................................................. 93 5.2 ELEMENTS OF INTERPERSONAL COMMUNICATION.......................................................................... 93 5.2.1 Listening......................................................................................................................................... 94 5.2.2 The Listening Process......................................................................................................................... 94 5.2.3 Guidelines for Effective Listening.................................................................................................. 94 5.3 IMPORTANCE OF LISTENING.............................................................................................................. 95 5.4 ORAL COMMUNICATION........................................................................................................................ 96 5.4.1 Checklist of Effective Speaking...................................................................................................... 98 5.4.2 Important speech features to master.......................................................................................... 100 5.5 ANALYSIS OF ATTITUDES.................................................................................................................. 100 5.5.1 Why Do We Have Attitudes......................................................................................................... 100 5.5.2 Attitude Change........................................................................................................................... 102 5.6 BODY LANGUAGE............................................................................................................................. 103 5.7 SUMMARY........................................................................................................................................ 103 5.8 END OF CHAPTER REVIEW QUESTIONS........................................................................................... 104 CHAPTER 6................................................................................................................................................... 108 COMMUNICATING AT THE WORKPLACE..................................................................................................... 108 6.0 LEARNING OBJECTIVES..................................................................................................................... 108 6.1 INTRODUCTION................................................................................................................................ 108 6.2 COMMUNICATION CLIMATE............................................................................................................ 109 6.3 CONVERSATION PROCESS................................................................................................................ 110 6.4 KEYS TO SUCCESSFUL FACE-TO-FACE CONVERSATIONS.................................................................. 112 6.5 POSITIVE RELATIONSHIPS................................................................................................................ 114 6.5.1 Building, Promoting and Sustaining Positive Relationships......................................................... 116 6.6 ACCOMMODATING DIVERSITY IN COMMUNICATION..................................................................... 119 6.6.1 Learning about different cultures................................................................................................ 119 6.6.2 Viewing diversity as an opportunity............................................................................................ 121 6.6.3 Not despising people................................................................................................................... 121 6.6.4 Talking about differences............................................................................................................ 121 6.7 SUMMARY........................................................................................................................................ 123 6.8 END OF CHAPTER REVIEW QUESTIONS........................................................................................... 123 6.8.1 MULTIPLE-CHOICE QUESTIONS (MCQ)............................................................................................ 123 6.8.2 SHORT-ANSWER QUESTIONS (SAQ)............................................................................................. 125 6.8.3 ESSAY........................................................................................................................................... 125 CHAPTER 7................................................................................................................................................... 130 COMMUNICATION ETHICS........................................................................................................................... 130 7.0 Learning Objectives.......................................................................................................................... 130 7.1 Definition of Ethics........................................................................................................................... 130 7.2 Attitudes in the workplace............................................................................................................... 130 7.2.1 Fundamental Provisions of Attitudes.......................................................................................... 130 7.3 Attitude Change............................................................................................................................... 132 7.4 Conflict in Organizations.................................................................................................................. 132 7.4.1 Definition of conflict.................................................................................................................... 134 7.4.2 Types of Conflict.......................................................................................................................... 134 7.4.3 Sources of Conflict....................................................................................................................... 136 7.4.4 Methods of Solving Conflict.............................................................................................................. 138 7.4.5 Towards Conflict Resolution........................................................................................................ 140 7.4.6 Conflict Resolution, Mediation and Negotiation......................................................................... 142 ix 7.4.7 Conflict Management Styles........................................................................................................ 142 7.5 Labour and industrial relations within an organisation................................................................... 144 7.5.1 The concept of labour.................................................................................................................. 145 7.5.2 The concept of industrial relations.............................................................................................. 145 7.5.3 The labour unions and the trade unions...................................................................................... 145 7.6 HANDLING CRITICISMS IN HUMAN COMMUNICATION.................................................................. 147 7.6.1 Giving Criticisms........................................................................................................................... 147 7.6.2 Receiving Criticisms..................................................................................................................... 148 7.7 SUMMARY........................................................................................................................................ 149 7.7 END OF CHAPTER REVIEW QUESTIONS........................................................................................... 149 7.7.1 MULTIPLE-CHOICE QUESTIONS (MCQ)............................................................................................ 149 7.7.2 SHORT-ANSWER QUESTIONS (SAQ)............................................................................................. 150 7.7.3 ESSAY........................................................................................................................................... 150 7.8 SOLUTIONS TO END OF CHAPTER REVIEW QUESTIONS.................................................................. 150 7.8.1 SOLUTION TO MULTIPLE-CHOICE QUESTIONS (MCQ)................................................................. 150 7.8.2 SOLUTION TO SHORT-ANSWER QUESTIONS (SAQ)............................................................................ 152 7.8.3 SOLUTIONS TO ESSAY.................................................................................................................. 152 CHAPTER 8................................................................................................................................................... 155 COMPREHENSION AND SUMMARY............................................................................................................. 155 8.0 LEARNING OBJECTIVES..................................................................................................................... 155 8.1 INTRODUCTION................................................................................................................................ 155 8.2 COMPREHENSION............................................................................................................................ 156 8.3 SUMMARY WRITING........................................................................................................................ 160 8.4 PRINCIPLES OF SUMMARY WRITING............................................................................................... 163 CHAPTER 9................................................................................................................................................... 167 BASIC LANGUAGE SKILLS.............................................................................................................................. 167 9.0 LEARNING OBJECTIVES..................................................................................................................... 167 9.1 INTRODUCTION................................................................................................................................ 167 9.2 RECEIVING SKILLS............................................................................................................................. 167 9.3 PROOFREADING.......................................................................................................................... 179 9.3.1 Steps in proofreading............................................................................................................. 179 9.3.2 Common errors to look out for in proofreading.............................................................................. 180 9.4 SENDING SKILLS............................................................................................................................... 181 9.4.1 Writing Skill................................................................................................................................. 181 9.4.2 Speaking Skill............................................................................................................................... 195 9.5 SUMMARY.................................................................................................................................... 202 9.6 END OF CHAPTER REVIEW QUESTIONS........................................................................................... 202 9.6.1 MULTIPLE-CHOICE QUESTIONS (MCQ)............................................................................................. 202 9.6.2 SHORT-ANSWER QUESTIONS (SAQ)................................................................................................. 203 9.6.3 ESSAY........................................................................................................................................... 203 9.7 SOLUTIONS TO END OF CHAPTER REVIEW QUESTIONS.................................................................. 204 9.7.1 SOLUTIONS FOR MULTIPLE-CHOICE QUESTIONS (MCQ)............................................................. 204 CHAPTER 10................................................................................................................................................. 210 GRAMMAR................................................................................................................................................... 210 10.0 LEARNING OBJECTIVES..................................................................................................................... 210 10.1 INTRODUCTION................................................................................................................................ 210 10.2 VOCABULARY................................................................................................................................... 210 10.2.1 Basic vocabulary............................................................................................................................ 212 10.2.2 Advanced vocabulary..................................................................................................................... 212 10.3. THE WORD........................................................................................................................................ 212 x 10.4 WORD CLASSES................................................................................................................................ 214 10.4.1 Nouns............................................................................................................................................. 214 10.5 PROBLEMS ASSOCIATED WITH NOUN USAGE.................................................................................... 216 10.6 Pronouns............................................................................................................................................ 218 10.7 Verbs................................................................................................................................................ 220 10.7.1 Types of Verbs............................................................................................................................. 220 10.7.2 Grammatical properties of verbs................................................................................................. 222 10.8 Adjectives......................................................................................................................................... 223 10.9 Adverbs............................................................................................................................................ 225 10.10 Prepositions..................................................................................................................................... 226 10.11 Conjunctions.................................................................................................................................... 226 10.12 Interjections..................................................................................................................................... 228 10.13 PHRASES............................................................................................................................................ 230 10.13.1 Noun Phrase.................................................................................................................................. 230 10.13.2 Adjectival Phrase........................................................................................................................... 230 10.13.3 Verb phrase..................................................................................................................................... 232 10.13.4 Prepositional phrase....................................................................................................................... 232 10.14 CLAUSES....................................................................................................................................... 232 10.14.1 Noun clause................................................................................................................................... 232 10.14.2 Adjectival clause............................................................................................................................ 234 10.14.3 Adverbial clause............................................................................................................................ 234 10.15 THE SENTENCE................................................................................................................................. 236 10.15.1 Components of a Sentence............................................................................................................ 236 10.15.2 Classification of sentence by structure.................................................................................... 237 10.15.3 Classification of sentence by intention................................................................................. 238 10.16 COMMON ERRORS IN SENTENCE CONSTRUCTION..................................................................... 239 10.16.1 Mixture of tenses........................................................................................................................... 239 10.16.2 Mix-up of Subject and Object........................................................................................................ 239 10.16.3 Mixture of singular and plural forms............................................................................................. 239 10.16.4 Multiple applications of rules........................................................................................................ 240 10.16.5 Misuse of word-formation rules.............................................................................................. 240 10.16.6 Over-generalization...........................................................................................................240 10.16.7 Concord.................................................................................................................................... 242 10.16.8 Faulty Parallelism.......................................................................................................................... 242 10.16.9 Misplaced Modifiers..................................................................................................................... 242 10.16.10 Dangling Modifiers..................................................................................................................... 242 10.17 SENTENCE EFFECTIVENESS.............................................................................................................. 243 10.17.1 Variety............................................................................................................................................ 243 10.17.2 Emphasis........................................................................................................................................ 246 10.18 FIGURATIVE EXPRESSIONS............................................................................................................... 247 10.18.2 Idioms............................................................................................................................................ 249 10.18.3 Parables......................................................................................................................................... 249 10.18.4 Proverbs........................................................................................................................................ 251 10.19 MECHANICS.................................................................................................................................. 251 10.19.1 Punctuation................................................................................................................................... 251 10.19.2 Common Punctuation Marks......................................................................................................... 251 10.20 Use of Italics................................................................................................................................. 254 10.21 Capitalisation........................................................................................................................... 254 10.22 Abbreviations........................................................................................................................ 254 10.23 SUMMARY.............................................................................................................................. 255 xi 10.24 END OF CHAPTER REVIEW QUESTIONS................................................................................. 255 10.24.1 MULTIPLE-CHOICE QUESTIONS (MCQ)....................................................................................... 255 10.24.2 SHORT-ANSWER QUESTIONS(SAQ).............................................................................................. 256 10.25.2 SOLUTION TO SHORT-ANSWER QUESTIONS (SAQ)....................................................................... 258 CHAPTER 11................................................................................................................................................. 260 ESSAY WRITING............................................................................................................................................ 260 11.0 LEARNING OBJECTIVES..................................................................................................................... 260 11.1 INTRODUCTION................................................................................................................................ 260 11.2 GENERAL CONSIDERATION.............................................................................................................. 260 11.3 TYPES OF ESSAY................................................................................................................................ 262 11.3.1 Simple Essay.................................................................................................................................... 263 11.3.2 Long Essay....................................................................................................................................... 263 11.3.3 Narrative Essay............................................................................................................................... 263 11.3.4 Descriptive Essay............................................................................................................................ 263 11.3.5 Argumentative Essay...................................................................................................................... 265 11.4 METHODS OF ESSAY WRITING.......................................................................................................... 265 11.4.1 The Classical Method...................................................................................................................... 265 11.4.2 Current Trends...................................................................................................................... 269 11.5 IDEA GENERATION..................................................................................................................... 270 11.5.1 Association of Ideas.............................................................................................................. 270 CHAPTER 12................................................................................................................................................. 276 SPEECH MAKING.......................................................................................................................................... 276 12.0 LEARNING OBJECTIVES..................................................................................................................... 276 12.1 INTRODUCTION................................................................................................................................ 276 12.2 ELEMENTS OF SPEECH MAKING....................................................................................................... 276 12.2.1 Appropriateness.......................................................................................................................... 276 12.2.2 Clarity........................................................................................................................................... 278 12.2.3 Adequacy......................................................................................................................................... 278 12.2.4 Fluency......................................................................................................................................... 280 12.3 USE OF VISUAL AIDS IN SPEECH DELIVERY....................................................................................... 280 12.3.1 Conventional Visual Aids.............................................................................................................. 280 12.3.2 Electronic Visual Aids................................................................................................................... 282 12.4 SPEECH MAKING AND SPEECH WRITING......................................................................................... 282 12.4.1 Speech Making............................................................................................................................. 284 ILLUSTRATION 12.1...................................................................................................................................... 284 12.4.2 Speech Writing................................................................................................................................ 285 12.5. SPEECH DELIVERY METHODS....................................................................................................... 286 12.5.1 Impromptu Speech........................................................................................................................... 287 12.5.2 Extemporaneous Speech............................................................................................................. 288 12.5.3 Speaking from a Manuscript............................................................................................................ 288 12.5.4 Speaking from Memory................................................................................................................... 288 12.6 PRINCIPLES OF EFFECTIVE SPEECH DELIVERY.................................................................................. 290 12.6.1 Use of Gestures................................................................................................................................ 290 12.6.2 Use of Vocal Resources.................................................................................................................... 290 12.6.3 Appropriate Posture........................................................................................................................ 290 12.6.4 Right Setting.................................................................................................................................... 292 12.6.5 Use of Humour................................................................................................................................. 292 12.6.6 Structuring the Speech.................................................................................................................... 292 12.6.7 Use of Audio and Visual Aids........................................................................................................... 292 12.7 Checklist of Effective Speaking........................................................................................................ 294 xii 12.8 Important speech features to master.............................................................................................. 295 12.9 Features of a good speech............................................................................................................... 295 12.10 SUMMARY.................................................................................................................................... 297 CHAPTER 13................................................................................................................................................. 302 CORRESPONDENCE...................................................................................................................................... 302 13.0 LEARNING OBJECIVES....................................................................................................................... 302 13.1 INTRODUCTION................................................................................................................................ 302 13.2 TYPES OF CORRESPONDENCE............................................................................................................ 302 13.2.1 Internal Correspondence.................................................................................................................. 302 13.2.2 External Correspondence................................................................................................................ 304 13.3 METHODS OF CORRESPONDENCE................................................................................................... 304 13.3.1 Letters......................................................................................................................................304 13.3.2 Memorandum................................................................................................................................. 309 13.4 SUMMARY......................................................................................................................................... 310 13.5 END OF CHAPTER REVIEW QUESTIONS........................................................................................... 310 13.5.1 MULTIPLE-CHOICE QUESTIONS (MCQ)............................................................................................. 310 CHAPTER 14................................................................................................................................................. 315 MEETINGS.................................................................................................................................................... 315 14.0 LEARNING OBJECTIVES..................................................................................................................... 315 14.1 INTRODUCTION................................................................................................................................ 315 14.2 CATEGORIES OF MEETINGS.............................................................................................................. 315 14.2.1 Regular/Statutory Meetings........................................................................................................ 316 14.2.2 Special Meetings.......................................................................................................................... 316 14.2.3 Emergency Meetings................................................................................................................... 316 14.3 FUNDAMENTAL TOOLS OF A MEETING........................................................................................... 316 14.3.1 Notice of Meeting........................................................................................................................... 316 14.3.2 Meeting Agenda.............................................................................................................................. 318 14.3.3 Minutes of Meeting......................................................................................................................... 319 5.2 Adoption of the Agenda................................................................................................................... 321 5.3 Chairman’s Opening Remark........................................................................................................... 321 5.4 Adoption of the Minutes of the 4th Regular Meeting held on Saturday, 23rd............................... 321 5.5 Matters Arising from the Minutes of the 4th Regular Meeting...................................................... 321 5.6 Reports from Committees............................................................................................................... 321 5.7. Auditor's Report (Year ending Jun, 2006)........................................................................................ 322 5.8. Report of an Inquiry into the collapsed building at No.2, Market Road.......................................... 322 5.10 Adjournment.................................................................................................................................... 322 14.4 TECHNICAL TERMS ASSOCIATED WITH MEETINGS.......................................................................... 323 14.4.1 Quorum........................................................................................................................................ 323 14.4.2 Motion............................................................................................................................................ 323 14.4.3 Point of Order................................................................................................................................. 323 14.4.4 Proxy............................................................................................................................................ 323 14.4.5 Chairman...................................................................................................................................... 324 14.4.6 Secretary...................................................................................................................................... 324 14.4.7 Vote.............................................................................................................................................. 324 14.4.8 Casting Vote................................................................................................................................. 324 14.4.9 Resolution................................................................................................................................ 324 14.4.10 Standing Order......................................................................................................................... 324 14.4.11 Sine die.......................................................................................................................................... 324 14.4.12 Ad-hoc............................................................................................................................................ 325 14.5 SUMMARY........................................................................................................................................ 325 xiii 14.6 END OF CHAPTER REVIEW QUESTIONS........................................................................................... 325 14.6.2 SHORT-ANSWER QUESTIONS (SAQ)............................................................................................. 326 14.7.3 SOLUTIONS TO ESSAY QUESTIONS................................................................................................... 328 CHAPTER 15................................................................................................................................................. 329 REPORT WRITING......................................................................................................................................... 329 15.0 LEARNING OBJECTIVES..................................................................................................................... 329 15.1 INTRODUCTION................................................................................................................................ 329 15.2 TYPES OF REPORT............................................................................................................................. 330 15.2.2 TECHNICAL REPORTS................................................................................................................... 331 15.2.3 TYPES OF BUSINESS REPORT........................................................................................................ 334 15.3 FORMAT OF A TECHNICAL REPORT................................................................................................... 336 15.3.1 Title Page.......................................................................................................................................... 336 15.3.3 Table of Contents............................................................................................................................. 338 15.3.5 Introduction..................................................................................................................................... 338 15.3.6 Methodology................................................................................................................................. 339 15.3.7 Results or Findings.......................................................................................................................... 339 15.3.8 Discussion.................................................................................................................................... 339 15.3.9 Conclusion and Recommendations............................................................................................. 339 15.3.10 References..................................................................................................................................... 339 15.3.12 Terms related to report writing...................................................................................................... 341 15.4 GATHERING INFORMATION FOR A REPORT AND ORGANISING REPORT MATERIALS..................... 346 15.4.1 Gathering information for a report.............................................................................................. 346 15.4.2 Organising report materials......................................................................................................... 347 15.5 THE ROLE OF VISUAL AIDS IN REPORT WRITING............................................................................. 348 15.5.1 Graphs.......................................................................................................................................... 349 15.5.2 Charts........................................................................................................................................... 354 xiv.............................................................................................................................................................358 15.5.3 Tables/Figures.............................................................................................................................. 358 15.5.4 Summary...................................................................................................................................... 359 15.6 REPORT PRESENTATION................................................................................................................... 359 15.7 SUMMARY........................................................................................................................................ 359 CHAPTER SIXTEEN........................................................................................................................................ 366 EMERGING ISSUES IN COMMUNICATION SKILLS......................................................................................... 366 16.0 Learning objectives.......................................................................................................................... 366 16.1 Introduction..................................................................................................................................... 366 16.2 Digital communication..................................................................................................................... 367 16.2.1 Analog versus digital transmission............................................................................................... 367 16.3.1 TYPES OF ADVERTISEMENT......................................................................................................... 373 16.4 MARKETING STRATEGIES IN THE ACCOUNTING PROFESSION........................................................ 373 16.5 SALES PROMOTION IN ACCOUNTING BUSINESS............................................................................. 374 16.5.2 BUSINESS-TO-BUSINESS SELLING................................................................................................. 377 16.5.3 PLACING ORDERS FOR GOODS AND SERVICES IN ACCOUNTING..................................................... 377 16.6.1 THE CONCEPT OF FEASIBILITY STUDIES............................................................................................ 379 16.6.2 IMPORTANCE OF FEASIBILITY STUDIES........................................................................................ 382 16.6.3 KEY COMPONENTS OF A FEASIBILITY STUDY............................................................................... 383 16.7.1 DESCRIBING THE PROJECT.......................................................................................................... 385 16.7.2 OUTLINING THE POTENTIAL SOLUTIONS RESULTING FROM THE............................................... 385 PROJECT....................................................................................................................................................... 385 16.7.3 LISTING THE CRITERIA FOR EVALUATING THESE SOLUTIONS..................................................... 385 16.7.4 STATING WHICH SOLUTION IS MOST FEASIBLE FOR THE PROJECT............................................. 386 16.7.5 MAKING A CONCLUDING STATEMENT........................................................................................ 386 16.8 THE CONCEPT OF BUDGETING......................................................................................................... 386 xv 16.8.1 QUALITIES OF A GOOD BUDGET.................................................................................................. 387 16.9 ASSESSMENT PRACTICES IN THE ACCOUNTING PROFESSION......................................................... 390 16.9.1 ASSESSMENT................................................................................................................................ 390 16.9.2 PURPOSE OF TESTING.................................................................................................................. 391 16.9.3 THE CONCEPT OF TESTING IN THE ACCOUNTING PROFESSION.................................................. 391 16.9.4 ASSESSMENT INSTRUMENTS....................................................................................................... 395 16.9.5 ANNUAL PERFORMANCE EVALUATION REPORT......................................................................... 397 16.9.6 OBSERVATION............................................................................................................................. 397 16.9.7 EXAMINATION............................................................................................................................. 398 16.9.8 PROJECT...................................................................................................................................... 398 16.10 SUMMARY................................................................................................................................... 398 16.11 END OF CHAPTER REVIEW QUESTIONS...................................................................................... 399 16.11.1 MULTIPLE CHOICE QUESTIONS (MCQ).................................................................................... 399 16.11.2 SHORT ANSWER QUESTIONS (SAQ)......................................................................................... 400 16.11.3 ESSAY....................................................................................................................................... 401 16.12 SOLUTIONS TO END OF CHAPTER REVIEW QUESTIONS.............................................................. 401 16.12.1 SOLUTIONS TO MULTIPLE CHOICE QUESTIONS (MCQ)........................................................... 401 16.12.2 SOLUTIONS TO SHORT ANSWER QUESTIONS (SAQ)................................................................ 401 16.12.3 SOLUTIONS TO ESSAY QUESTIONS........................................................................................... 401 xvi CHAPTER 1 GENERAL INTRODUCTION TO COMMUNICATION CHAPTER CONTENT Definition of communication Roles of communication 1.0 LEARNING OBJECTIVES After completing this chapter, you should be able to Define communication; Explain roles of communication. 1.1 INTRODUCTION Communication has been variously defined by different Communication experts; but can simply be described as the interchange of information between or amongst two or more persons. Communication is not limited to the art of speaking or writing. It also covers body language, personal manners and the way these are exhibited in style and effect. In this chapter, we would introduce you to the basic concepts ofcommunication and prepare you for the key ideas you are likely to meet in subsequent chapters. The layout for this chapter is as follows: Section 1.2 defines and explains the term “Communication.” Section 1.3 examines roles of communication. 1.2 DEFINITION AND MEANING OF COMMUNICATION The word “communication” is derived from the Latin word “communis”, which means “common”. Individuals involved in communication by this definition, attempt to ensure a common basis for understanding the message that is communicated between or among them. According to the American Society of Training Directors, a good communication is “the interchange of thoughtor information to bring about mutual understanding and confidence or good human relations.” Mary Ellen Guffey defines communication as “the transmission of information and meaning from one individual or group to another.” Communication, therefore, is 17 anything that can make a message much more meaningful to the one being communicated with. Communication is a two-way process and is not complete without a feedback. Feedback ensures that communication is more effective because it confirms receipt and adequate understanding of the intended message. In a nutshell, communication is A process of transmitting thought, ideas, attitudes and feelings from one person to another The sharing and imparting information The giving of understandable information and the receiving and understanding of the message The transmitting of messages and the linking of people 1.3 ROLES OF COMMUNICATION Communication has been described as a very vital tool in the process of managing people. It is a daily occurrence at the workplace and in our daily lives. Broadly speaking, the six major goals of communication are to (a) facilitate recipient’s level of understanding (education); (b) elicit receiver’s response; (c) create good relations; (d) create organisational goodwill,. (e) inform, and (f) entertain (a) To improve recipient’s level of understanding (education) When the sender sends a message, it is obvious to him (sender) what meaning the message is intended to convey. What is not clear, however, is whether the receiver would understand the message as the sender intends it to be. The expected receiver’s understanding of a message is the most critical goal or objective of the communication process. A message that is unable to elicit the appropriate receiver’s understanding may be ambiguous because it could be interpreted anyhow by various parties if they were the recipients. 18 ILLUSTRATION 1.1 For example, if a manager were to leave a note on the table of his driver with the message: “we are travelling” it is obvious that the message will mean very little to the recipient as both manager and driver will not attain shared meaning. The issues likely to arise in the mind of the driver are many, such as: Where are we travelling to? What time are we travelling? What date are we travelling? How long are we going to be away? What preparations do I need to make on the company car if we are travelling in the official vehicle? The manager’s message does not in anyway address any of these issues. In the above circumstance, the manager’s message may simply not achieve its objective. (b) To elicit receiver’s response Once a message is received, the receiver will respond by one of several actions, depending on his (that is, receiver’s) understanding of the message. In direct conversation, the receiver has the benefit of seeking clarification on the import of the message and the sender could also take advantage of the face-to-face interaction to explain any ambiguities in his message. In written communication, however, this is not possible and the message may thus elicit varying interpretations, based on receiver’s understanding. ILLUSTRATION 1.2 A written wedding invitation, for instance, may elicit one of the following responses: the receiver may write to notify the sender of his or her intention to attend or not to attend. The Receiver may also attend without giving notice to the sender. Yet another possible reaction could be that the receiver may not attend without notifying the sender. A message that does not elicit the right response obviously does not achieve its aim. The sender would, therefore, encourage response if the message is worded in a way as to elicitthe single most appropriate and desired response. (c) To create good relations Another goal of communication is the creation of good relations between the parties. The sender of a message must ensure that the content of the message does not cause strains in relations. Primary responsibility for creating and maintaining good relations would be assumed by the sender and this can be done by ensuring that the wording of the message looks good, positive and encouraging. Composing messages whose contents do not stress the interests of the receiver is critical. 19 (d) To create organisational goodwill Goodwill is a critical success factor in business and communication that must be used to enhance the creation of organisational goodwill. The goodwill of all stakeholders that the organisation deals with such as clients, suppliers, customers, government, the community, etc., is necessary for the continued successful operation of business. Similarly, when individuals communicate, the receiver of the message must enjoy his or her (sender’s) confidence and trust as this is likely to facilitate the receiver’s appreciation and response. (e) To inform The central message of communication is information which gives us knowledge needed to take decisions. Without information, communication cannot take place. Information may be in the form of ideas, beliefs, thoughts, or attitudes which stimulate a sender to communicate with others for the purpose of awakening their consciousness about the body of facts available to the receiver. (f) To entertain Communication can be used to entertain. A person with a heavy heart listening to a jester will smile or laugh at certain critical points of the performance, thus creating relief temporarily or permanently. An interesting story makes the reader’s or listener’s heart merry. 1.4 HUMAN COMMUNICATION Human communication is strictly limited to attempts to relate to fellow humans. Non- human communication would naturally involve communication between human and non-human beings. In this sense, communication attempts involving machines, animals or extra-terrestrial bodies such as aliens from space would be outside the scope of human communication as stated here. 1.5 SUMMARY In this chapter, the definition and roles of communication are discussed. In the introduction, communication is defined as the interchange of information between or among persons. It is also noted that communication is not limited to the art of speaking or writing, but covers also body language, personal manners, and the way these are exhibited in style and effect. The origin of the word “communication”as deriving from the Latin word “communis” which means “common”, is noted. The implication of this definition is that individuals involved in the communication process 20 need to attempt to ensure a common basis for understanding in order to enhance the process. The difference between human and non-animal communicationis highlighted. The chapter also discussed the various view points or perspectives of communication. The modern perspective of communication derives from the principles of objective measurement and decision-making based on traditional calculations. This view point tends to see organisations as quite, complex entities which may not be fully understood through natural science. The interpretive, critical and post-modern perspectives of communication have also been discussed. The following major roles of communication were discussed: level of recipient’s understanding, eliciting receiver response, creating good relations, creating organisational goodwill, information and entertainment. 1.6 ENDOFCHAPTER REVIEW QUESTIONS 1.6.1 MULTIPLE-CHOICE QUESTIONS (MCQ) 1. The following are features of communication EXCEPT A. It involves more than an individual B. It involves transmission of information C. It is not limited to the art of writing D. It is limited to the art of speaking E. It promotes good human relations 2. Which of the following is NOT a role of communication? A. Providing information B. Promoting goodwill C. Creating conflict D. Promoting education E. Providing entertainment 3. Which of the following constitutes human communication? A. Man and woman B. Man and animal C. Woman and alien D. Man and bees E. Man and machine 4. Which of the following is NOT a constituent of communication? A. Sender B. Receiver C. Action D. Channel E. Feedback 21 5. Which ONE of the following is NOT a stakeholder in the promotion of organisational goodwill? A. Customers B. Government C. Company car D. Community E. Suppliers 1.6.2 SHORT-ANSWER QUESTIONS (SAQ) 1. In communication…............... confirms the understanding of the message. 2. Communication is a.................................... process. 3. Body language is part of………………………….. 4. In a business environment the.…………… of all stakeholders is a critical factor for success. 5. Communication is vital in both formal and............... relationships. 1.6.3 ESSAY 1. Define briefly the term “communication” 2. State and explain briefly any FOUR roles/goals of communication. 1.7 SOLUTIONS TO END OF CHAPTER REVIEW QUESTIONS 1.7.1 SOLUTIONS TO MULTIPLE-CHOICE QUESTIONS (MCQ) 1. D 2. C 3. A 4. C 5. C 1.7.2 SOLUTIONS TO SHORT-ANSWER QUESTIONS (SAQ) 1. feedback 2. two-way 3. communication 4. goodwill 5. informal 1.7.3 SOLUTIONS TO ESSAY QUESTIONS 22 QUESTION 1 Communication refers to the transfer of information from a sender to a receiver through an understandable medium where the receiver sends a feedback to the original sender of the information. Communication may be generally classified into three major categories namely: written communication where the information transmitted is, in all cases, documented such as letters, memoranda, reports, journals, press releases, minutes and magazines. The second category is oral communication which refers to the situation where information to be transmitted is by word of mouth, such as face-to-face conversation, telephone conversation, meetings, public addresses, as well as conferences. The third type of communication, visual communication, involves the use of tables, diagrams, graphs, charts and pictures, which are all connected with sight. For communication to be effective, certain conditions must prevail. Of importance are issues such as choice of medium, language use, clarity, and choice of words. The communication process is not considered complete until there is a feedback indicatingadequate understanding of the message as it was originally intended by the sender. QUESTION 2 Communication is concerned with the sending and receiving of information which is accurately transmitted and understood by the receiver. Six roles of communication are: (a) Facilitating recipient’s level of understanding: When a message is sent by the sender, it is the duty of the sender to explain the intention and meaning of the message so that the receiver can understand the message as originally intended. (b) Eliciting receiver’s response: Communication experts are of the view that the communication process cannot be complete without the receiver providing a feedback to the original sender. Such a feedback must be an indication to the sender that the message, as intended, has been received and well understood. (c) Creating good relations: One of the key principles of communication is to establish positive relationship between or among the parties involved in the process. Communication between two parties, therefore, attempts to solicit and exchange ideas, facts and symbols between them. 23 (d) Creating organisational goodwill: Every aspect of an organisation requires good communication. This is because the formulation and implementation of the organisation's goals will depend on effective communication. In a competitive business environment, the existence of communication will ensure the successful implementation of programmes, especially where change is required. It will also enhance goodwill within the organisation. (e) To inform The central message of communication is information which gives us knowledge needed to take decisions. Without information, communication cannot take place. Information may be in the form of ideas, beliefs, thoughts, or attitudes which stimulate a sender to communicate with others for the purpose of awakening their consciousness about the body of facts available to the receiver. (f) To entertain Communication can be used to entertain. A person with a heavy heart listening to a jester will smile or laugh at certain critical points of the performance, thus creating relief temporarily or permanently. An interesting story makes the reader’s or listener’s heart merry. 24 CHAPTER 2 THE COMMUNICATION PROCESS CHAPTER CONTENT Stages of the communication process Principles of effective communication Different models of the communication process The importance of communication Barriers to effective communication 2.0 LEARNING OBJECTIVES After completing this chapter, you should be able to identify the stages of the communication process; explain the principles of effective communication; distinguish between different models of the communication process; explain the importance of communication; identify the factors that constitute barriers to effective communication. 2.1 INTRODUCTION You will recall that in Section 2 of Chapter 1 communication as a daily occurrence at the workplace and in our daily lives was discussed. It was also suggested that communication improves recipient’s understanding, creates good relations and improves organisational goodwill. These goals may be achieved only when the communication is a two-way process and involves a sender and a receiver. This chapter discusses the principles of effective communication, models of the communication process, the importance of the process and the factors which may constitute a hindrance to the process. 2.2 ELEMENTS OF THE COMMUNICATION PROCESS Communication has been described as a six-point process covering conception, encoding, channel selection, decoding, interpretation and provision of feedback. The communication process may be more than the totality of these elements. However, adequate understanding of these elements is required to appreciate what happens when one party is expressing an idea to another. Each of the elements of the communication process is explained below: 25 (a) Conception The process starts with the conception of the message which may be involuntary and instantaneous; that is, it may not require any serious thought- out reasoning. Others may require a more-structured reasoning and planning. (b) Encoding the message At this stage, the sender is required to put the idea or information conceived into the most suitable and appropriate form. It is important for the sender to consider a number of factors in encoding the message such as receiver’s level of appreciation and understanding, background, culture, etc. The sender has the duty to ensure that language, vocabulary, symbols, pictures and signs used will convey the intended meaning to the receiver. (c) Selection of a suitable channel The suitability of the chosen medium or channel, like other factors already discussed, would impact either positively or negatively on the quality of the response. At this stage, the actual process of transforming the message from sender to receiver takes place. Factors to be considered in deciding on a suitable channel include speed, cost, convenience, confidentiality, distance considerations as well as the nature and type of message. (d) Decoding the message This is the level of converting the received code into understandable language. The converted code must correspond with the code used by the sender. A message that is received must be understood by the recipient in order to elicit the right response. To ensure effective understanding, it is the receiver’s responsibility to attempt to breakdown the components of the message to the extent that the message in totality makes some sense to him (receiver). Effective decoding of the message may be hampered where it is of technical nature and beyond the receiver’s comprehension. Similarly, the receiver’s perceptions and emotions could affect effective understanding of the message as originally intended. (e) Interpreting the message This is level of assigning meaning to the code of the message received. Interpretation and decoding of any message, although quite related, are two distinct and separate phases of the process. There can only be effective and adequate understanding of the message received if the recipient is able to establish, in his mind, a one-to-one correspondence of meaning with the sender’s intention. The sender’s inability to ensure that the message is carefully encoded could lead to possible distortion of 26 the message with the effect that the message may be interpreted in a completely different way from the originally- intended meaning. It is important that the manner in which the sender delivers his message is done carefully and in such a way as not to be misinterpreted or misunderstood by the receiver. (f) Feedback Feedback is the element of the process in which the response of the receiver is conveyed to the sender. Without a feedback, the communication process is not considered complete or successful. In the feedback process, the roles are reversed: the original sender of the message becomes the receiver, while the original receiver assumes the role of a sender. Depending on the type of communication, feedback could be oral, written or involve the use of body language. Conception Encoding Selection Decoding Interpreting Feedback of the the Message channel Message Fig 2.1: The Elements of the Communication Process 2.3 THE PRINCIPLES OF EFFECTIVE COMMUNICATION In this section, we will deal with the principles required for effective communication. Poor communication in any form could, in the long run, be costly to us as individuals in terms of image and perception. In business, poor communication could greatly damage the organisation’s reputation and possibly put off potential clients. Communication experts have advocated the following principles to improve the effectiveness of communication. (a) Choice of words If the sender’s aim is to ensure effective decoding of the message, then choice of words is critical. The sender must choose words that the receiver understands. This could be effectively done i f h e understands the recipient’s interests, attitudes, emotions and knowledge level as these variables could have an impact on message decoding. When a familiar word is used in an unfamiliar way, the intended meaning must be stated in parenthesis the first time it isused. This wIll eliminate any possible confusion in the mind of the receiver. 27 (b) Clarity of purpose The sender should be clear, concise and to the point and thus avoid any irrelevant matter. Once this is done, no room is left for ambiguities, which could possibly lead to the message failing to convey the intended meaning. (c) Listening intelligently Since communication is a two-way process, the receiver may do a disservice to the process if adequate attention is not paid when the message is being communicated. Listening is just as important as speaking in order that the process is able to achieve the desired results. One approach to addressing this problem of inadequate attention is for the sender to try to read to himself the written message whilst pretending to be the recipient. In this way, the sender is in a position to consider whether listening would be effective and thus deliver the desired results. (d) Selection of suitable media The method for delivery of the message could have an impact on the expected results. This impact could be favourable or unfavourable depending on the suitability of the medium in a particular circumstance. For optimum results, therefore, it is imperative that the encoded message is delivered through the most suitable medium in order that the message would elicit the right response. Choice of media should be considered in relation to distance, time, sense of urgency and cost. (e) Appropriate timing of the communication It is important to decide when to send a particular message. Depending on the nature of the message a particular time may not be suitable. In our traditional African setting, transmission of news of death of a dear one, for instance, is carefully managed and this includes finding the most suitable time to break such news. This is for the obvious reason of managing the shock or impact of such bad piece of message on the recipient. A departmental meeting billed to hold at the last working hour of Friday is ill-timed, as participants are unlikely to give their best at such a meeting. 28 (f) Obtaining feedback Obtaining feedback ensures that the communication has been effective. As stated earlier, a message may not be understood as a result of the in adequacies of the receiver but also because the sender may not have made the right decisions in relation to what likely impression could have been created by language and expressions used, suitability of the timing of delivery, nature of tone and appropriateness of the manner of delivery. (g) Standards The quality of response obtained from the communication process is as good as the standard set for all aspects of the process. High standards in choice of media, methods used both in relation to language and presentation are likely to deliver positive results, so long as they are for the purpose and objective of the message. 2.4 IMPORTANCE OF COMMUNICATION (a) Communication is essential not only for the efficient discharge of one’s duties in the formal work place setting, but also to the individual and society at large. Communication is a key to the achievement of organisational goals and objectives. (b) Communication serves as an intermediary between two parties where the sender sends a message intended to elicit some specific response and the receiver reacts by providing that response. (c) Good communication i s required not only for presentations, but also more importantly to keep up the interest of the audience in the subject matter being discussed whether in a meeting, seminar, workshop or forum situation. (d) Communication helps job seekers to obtain the jobs they want. Communication assists in the design of personal profiles, composition of the application letter and discharging oneself creditably at the job interview with confidence. (e) Communication helps in the provision of good and efficient leadership. Good communication can lead to clear, unambiguous directives and instructions but can also serve the purpose of motivating subordinates at the work place. (f) Communication helps to promote positive relations with others through enhanced ethical communication, concern, compassion and empathy. 29 (g) Communication may provide information through the media for a number of purposes, including weather forecast, determination of dress code, means of transport, as well as an update on the happenings around the globe. ILLUSTRATION 2.1 Why Communication is so important The purpose of communication is to get your message across to others clearly and unambiguously. Doing this involves effort from both the sender of the message and the receiver. And it is a process that can be fraught with error, with the message often misinterpreted by the recipient. When this is not detected, it can cause tremendous confusion, wasted effort and missed opportunity. In fact, communication is only successful when both the sender and the receiver understand the s
