COMMUNICATION IN BUSINESS CONTEXTS
PREFACE
Pages 13 to 16
The course covers all aspects of communication, including reading, writing, speaking, and
interacting with people.
The course covers the basic theory of how messages are sent and received.
The course is tailored specifically for accounting students.
The course aims to inspire and guide students for years to come.
The course includes activities and discussions on various topics, such as leadership in groups,
problem-solving in meetings, conflict resolution, oral presentations, intercultural
communication, and digital communication ethics.
The course emphasizes the importance of a professional code of ethics and ethical behaviour
in a business environment.
The course covers the concept of a digital footprint and provides tips on improving it.
The course discusses netiquette and the legal responsibility of words.
The South African Institute of Chartered Accountants (SAICA) is concerned about the poor
communication skills of accounting students.
Accounting students are only tested through multiple choice questions, which do not assess
their reading and writing skills.
The module aims to help students develop their language and people skills to become
effective communicators.
The profession is in need of accountants who can speak persuasively, relate well to others,
and produce concise and elegant written documents.
The module is a response to SAICA's initiative for communication training of prospective
accounting professionals.
Successful completion of the module does not qualify students as communication
professionals but provides a basis for further development of these competencies.
Students should have the ability to engage meaningfully with learning materials in an Open
Distance and e-Learning context and communicate their learning comprehensibly through
various written and media formats.
Students should take responsibility for their own progress with guided support.
The module introduces students to the authentic communication world of accountants, using
examples, case studies, and authentic texts.
Specific outcomes include developing sensitivity to communication in accounting practice,
analysing communication situations in a business context, responding appropriately to
different characteristics of communication, and applying language skills in accounting
communication activities.
LEARNING UNIT 1: INTRODUCTION TO COMMUNICATION
Pages 18 to 23
Communication skills are essential in various aspects of life, including personal interactions
and professional settings.
The classroom environment provides a safe space to practice and develop communication
skills before using them in the workplace.
, Communication in the business context involves interacting with various stakeholders, such
as clients, managers, co-workers, suppliers, etc., and requires adjusting communication
style accordingly.
Learning communication conventions is easier and more useful than learning old literature.
Effective communication enhances the application of core technical skills in various
industries.
Business communications course aims to bring existing communication skills to a
professional level by focusing on conventions for interacting with different audiences
through various channels.
Communication is the process of understanding and sharing meaning.
Communication scholars’ study who says what, through what channels, to whom, and what
the results will be.
Defining communication is difficult, but it involves more than simply passing on information.
Communication is an active process where we achieve something by transmitting messages
and can involve complaining, instructing, expressing, inspiring, etc.
Successful communication involves feedback and interaction.
Dissemination or interchange of information by speaking, writing, or using other mediums
facilitates conveying or sharing information, ideas, and feelings.
Communication usually involves more than one person and requires a medium.
Understanding models of communication help grasp the definition provided.
There are various models of communication that help understand the communication
process.
Pages 23 to 27
Shannon and Weaver proposed the linear model of communication, which suggests
communication is the transmission of a message from a sender to a receiver.
The sender encodes a message and uses a channel to send it to the receiver, who decodes the
message.
The linear model focuses on the sender and message, with the receiver seen as a target.
Noise, which can be semantic or environmental, can interfere with message transmission.
The limitations of the linear model include assumptions of passive listeners, one message at a
time, lack of consideration for context, and no provision for gauging message
understanding.
The interactive model of communication focuses on the communication process itself.
Participants alternate roles as sender and receiver and generate meaning through sending
messages and receiving feedback.
The interaction model is more interactive and incorporates feedback.
The transactional model views communication as integrated into social realities and helps
create and change them.
Communication is not just about exchanging messages, but also forming relationships,
shaping self-concepts, and creating communities.
Participants in the transactional model have interchangeable roles and communication helps
construct realities.
Pages 27 to 30
Communication encounters are referred to as communicators.
The transaction model suggests that participants are simultaneously senders and receivers,
and that noise and personal filters influence the outcomes of every communication
exchange.
, Participants in the communication process create reality through their interactions.
The transaction model allows for adaptation of communication based on simultaneous
receiving of non-verbal messages.
The transaction model includes a more complex understanding of context, considering social,
relational, and cultural influences.
Feedback is an important element in communication, allowing for co-construction of
meaning.
The transactional model of communication includes the role of environment and contexts.
Criticisms of the transactional model include unnecessary noise, possibility of
misunderstandings, reliance on the medium used, and difficulty in determining verbal
responses.
The basic elements in the communication process are the sender, message, recipient,
feedback, channel, and noise.
Studying communication can focus on various elements and is both detail-oriented and far-
reaching.
Encoding is the process of turning thoughts into communication.
Encoders adjust messages to ensure they are received the way they want them to be.
The medium and noise also play a role in the encoding process.
The purpose of the communication encounter should be considered when encoding.
Pages 30 to 34
Communication can serve various purposes, including to inform, express feelings, imagine,
advise, instruct, influence, implement, and meet social expectations.
Effective communication requires understanding the recipient's perspective and interpreting
how they may receive the message.
Questions to ask oneself when sending a message include who the message is intended for,
why am I sending it, what do I want the recipient to know, and what do I expect them to
do.
Examples of communication purposes include asking for information and instructing
someone on how to do something.
The recipient of a message is the one who receives and interprets it, both in ways intended
and unintended by the sender.
Receivers must decode messages in ways that are meaningful to them.
Communication can be sent and received through various channels, such as visual and
auditory channels.
Examples of communication channels include face-to-face conversations, written text, and
digital communication.
Messages can be intentional or unintentional, verbal or non-verbal, and conveyed through
various signs and symbols.
The choice of channel depends on factors such as the need for a record of the content, urgency
for a response, physical separation, and the complexity of the message.
Noise refers to anything that interferes with the sending or receiving of a message and can be
external or internal.
Pages 34 to 38
Noise distorts messages in communication.
Recipients often do not interpret messages as intended.
Barriers to communication include psychological, semantic, physical, physiological, and
contextual barriers.