Accountants communicate through a variety of channels; written messages and verbal exchanges appear as the most obvious. However, they also exhibit communication by their facial expressions, tone of voice, manner of dress, use of office space and decor, personal appearance, and other nonverbal signals. When nonverbal signals accompany a verbal message, they may reinforce it or contradict the verbal message.

Sometimes the physical or nonverbal communication better reflects an individual’s true feelings than either written or oral communication. This is probably true because most written or oral communication is a conscious effort by the individual; nonverbal is more of an unconscious response. The following accountants present barriers to effective communication by their nonverbal signals:

In meeting the recently hired staff lawyer, Accountant A says, “I am so glad to meet you. If you play tennis or golf, let’s get together very soon.” Due to the busy work schedule, Accountant A remained seated behind a stack of reports on his desk and did not make eye contact with the lawyer.

As controller of the company, Accountant B has many subordinate staff accountants.

However, she is a recent graduate of a master’s program that introduced her to the merits of participative management. She prides herself on applying this concept throughout the accounting department. In her office operations, the following occurs:

A. Accountant B often keeps subordinates waiting for conferences simply to prove her status,

B. Accountant B considers herself very intelligent and in conversation often helps subordinates and peers complete their sentences.
C. Recognizing that her time is very important, Accountant B accepts phone calls and outside interruptions when in discussion with others.
Accountant C’s most common body position when listening to a speaker is to sit with arms folded and legs crossed.
Accountant D addresses subordinates over a large, uncluttered desk, even though there are other chairs and tables available within the office.
Accountant E uses Accountant F’s office as an exit since this is a closer route to the elevator than through the hall.
Required:

a. Describe the behavioral message given by each of these five accountants.

b. Discuss the impact of these behavioral messages on the organization’s future and the receivers of these messages.

c. Suggest how each of these accountants can improve his or her communication process.