COMMUNICATION ABSTRACT The need for communication skills is important in virtually every career, not just those that are traditionally regarded as people-oriented. No matter what the field, and no matter how much you know about your job, specialized knowledge alone isn’t enough to guarantee success; communicating skills are so vital. Researches validate the importance of communication-related skills including working on teams, teaching others, serving customers, leading, negotiating, working with cultural diversity, interviewing, listening, conducting meetings ,and resolving conflicts. Communication is the core activity of the accounting profession, transmitting information from one person to another, from one organization to another – or a combination of both – and to the shareholders and other stakeholders of the organization. The function of communication is to ensure that every member of the organization knows what is expected. Good communication is critical in ensuring coordination and control of individuals, groups and departments. Good communication ensures individuals know what is expected of them, that the appropriate person receives the correct information and that there is coordination within the organization. It ensures control of the organization’s plans and procedures and those instructions given to staff by management are understood. Group and team cohesiveness is encouraged and stress can be reduced. KEYWORDS Communication, Communicating in organizations, Effective communication. 1. WHAT IS COMMUNICATION? Communication is the process of transferring information from one source to another. Communication is commonly defined as "the imparting or interchange of thoughts, opinions, or information by speech, writing, or signs”. Communication is thus a process by which we assign and convey meaning in an attempt to create shared understanding. This process requires listening, observing, speaking, questioning, analyzing, and evaluating. If you use these processes, it is developmental and transfers to all areas of life: home, school, community, work and beyond. Communication is also a vital part of the work done in business. Much of the work done in business is communicating. Communication enables workers to do their work within the business and to relate to customers and other businesses. 1.1. The Process of Communication Sender: The person who transmits a message. The message: Any signal that triggers the response of a receiver. Encoding: The activity in which the sender must choose certain words or nonverbal methods to send an intentional message. Channel(The medium): The channel is the method used to deliver message.(Writing as a letter or memo; delivering by hand or send it via regular mail or use an delivery service; sending a fax or e-mail; communicating orally, either over the phone or in person) Receiver: Any person who notices and attaches some meaning to a message. Decoding: The point where attaching meaning to the words or symbols is done by the receiver. Feedback: The discernible response of a receiver to a sender’s massage. Noise: The term communication scholars use for factors that interfere with the exchange of messages. Context: The natural background which influences communication in which it occurs. 1.2. Communication Principles Communication is unavoidable: A fundamental axiom of communication is “One cannot not communicate.” Communication operates on two levels: First; content messages (information about the topic under discussion) Second; relational messages (signals indicating how they feel about one another.) Communication is irreversible: “People may forgive, but they don’t forget.” We should weigh our words carefully. Communication is a process: Each message is part of a process: It doesn’t occur in isolation. Communication is not a panacea: Even effective communication won’t solve all problems. 2 Communication often presents ethical challenges: To be sure, business is still measured by revenues and profits, but today, shareholders, regulators, customers, the financial press and - even employees - expect those revenues and profits to be made in an ethical manner. 1.3. General Types of Communication Dialogue or verbal communication: Verbal communication is one way for people to communicate by using words. Some of the key components of verbal communication are sound, words, speaking, and language. Nonverbal communication: Nonverbal communication is the process of communicating through sending and receiving wordless messages. Such messages can be communicated through gesture, body language or posture; facial expression and eye contact, object communication such as clothing, hairstyles or even architecture, or symbols as well as through an aggregate of the above, such as behavioral communication. Visual communication: Visual communication as the name suggests is communication through visual aid. It is the conveyance of ideas and information in forms that can be read or looked upon. it includes: signs, typography, drawing, graphic design, illustration, color and electronic resources. 1.4. The importance of Communication Ability to you As soon as you move one step from the bottom, your effectiveness depends on your ability to reach others through the spoken or written word. And the further away your job is from manual work, the larger the organization of which you are an employee, the more important it will be that you know how to convey your thoughts in writing and speaking. In very large organization, this ability to express oneself is perhaps the most important of all skills a person can possess. Thus, by improving your communication ability you will improve your changes for advancement. Because communication is so important, business wants and needs people with good communication abilities. Business promotes good communicators; and it rewards them with pay. So if you want to succeed in business, you would be wise to work at improving your communication ability. Organizations are concerned about what their managers write and say because a manager’s communications can initiate litigation and can also be used as evidence against the organizations in legal proceedings. In court, you are what you communicate. 2. COMMUNICATING IN ORGANIZATIONS 2.1. Why business needs to communicate? Communication enables people to do all the work that must be done within the business. More specifically, it enables business people to follow a plan of operations, to avoid duplication, to coordinate effort, to share knowledge, to report progress, to solve problems, and such. Communication also enables workers to conduct the necessary relations with those outside the business. Primary among these are other businesses (such as suppliers, service companies and business customers) and individuals (such as customers and the public at large.) Clearly without communication the business organization could not function. 2.2. Communication Patterns The following diagrams primarily apply to the structured communication patterns within business, through several also can be found in unstructured communication settings 1)The Barbell: In this pattern, both partners to the communication depend on the other’s confidence. Typically, neither wants to stand alone as an isolate, and so relies heavily on the communication partner. When involved in a “barbell” pattern of communication, recognize the importance of discreation, confidence and trust. 2)The Triangle: Three people or work units joined in a triangle pattern face the challenge of dealing with different points of view without making any one party to the triangle feel like “odd man out.” Communication triangles work well in an atmosphere of mutual trust. 3) The Breakdown In The Triangle: In this case, two of the parties have severed communication. With time, they may also sever connection with the one party they have in common. Usually it is difficult to remain the one trusted associate of two enemies. 4)The Pyramid: In pyramidal communications, one party usually assumes the “apex” or leadership role. In some cases, this party generates much of the information received by the group. In other cases, the leader acts as a clearinghouse and distribution point for information to be shared with members. 5)The Series: A chain of linked parties presents the challenge familiar from the old party game called “Rumor, Rumor.” In the game, one person whispers a sentence or two to the next person, who then passes it on down the chain. By the time it gets to the last person in line, the message has usually changed-often with hilarious result. 6)The Circle: This pattern also helps to avoid the distortions possible from communication chains. This 3 message is sent around the circle, but eventually finds its way back to the initiator. He or she can alter the message, if necessary, or start a new one on its way around the circle. 7)Hub and Spokes: This pattern combines aspects of the pyramid-the hub resembles the apex of the pyramid-and the circle. The leader initiates a message that is then disseminated throughout the business group. At any point, however, individual parties can respond directly to the leader (feedback) or to one another. 8)Legs: In this organizational communication pattern, messages are communicated through levels of responsibility to more and more workers. The legs pattern has distinct advantages. It frees the time of the central decision-maker; he or she needs only explain the message once, instead of many times to many parties. The pattern also puts mid-level managers in a position of authority over the workers entrusted to them. The legs pattern can isolate company leaders from important feedback from lower levels within the company. 9)The Crossfire: Freedom is the key word for this pattern. Members can speak freely to anyone in the group. The pattern works especially well for a brainstorming session, in which the goal of the meeting is to get a broad range of ideas out on the table. This pattern has a danger, of course, of leading to communication chaos. 2.3. Communication Networks: When people communicate in all but the smallest organizations, they need a system for managing the flow of information. If each employee were free to pass, send or receive information to every other person, there would be a complexity. In this situation, there must be a system for structuring who will communicate with whom. These systems are called communication networks. 1)Formal Communication Networks: These are the systems designed by management to dictate who should talk to whom to get a job done. - Downward Communication: It occurs when whenever superiors initiate messages to their subordinates. The studies at the firms revealed that “clear communication between boss and worker” was the most important factor in job satisfaction for most people. The firms were so impressed with the findings of this study that it launched a program to encourage managers to communicate more and more directly with their employees, including holding informal meetings to encourage interaction. - Upward Communication: Messages flowing from subordinates to superiors are labeled upward communication. Businesses that really are open to upward communication can profit from the opinions of employees. - Horizontal Communication (Lateral Communication): It consists of messages between members of an organization with equal power. The most obvious type of horizontal communication goes on between members of the same division of an organization: office works in the same department, co-workers on a project, and so on. 2)Informal Communication Networks: Alongside the formal networks, every organization also has informal communication networks – patterns of interaction based on friendships, shared personal or career interests, and proximity. And beyond any sort of organizational connection, people are connected with one another through informal personal networks—with friends, neighbors, family members, and all sorts of other relationships. 2.4. Choosing The Optimal Communication Channel 1)Face-to-face communication: Face to face communication comes in many forms. Some are oneto- one meetings, either scheduled or spur of the moment. Others involve small groups of people, gathering spontaneously or in formal meetings. Still other face to face communication occurs in large groups, where one or more speakers make presentations to an audience. 2)Teleconferencing: It’s billed by its promoters as the next best thing to meeting in person after face to face communication. This technology allows participants in two or more locations to see and speak with each other. 3)Telephone and Voice mail: The telephone lets you contact a receiver who would be impossible to reach in person. You can touch base with someone halfway around the world in less time than it takes to catch an elevator to the next floor. It helps you get through to busy people. A telephone conversation can change the visual feedback that your massage would come up against. But if you reach the caller at a bad time, your chances of having a successful conversation will drop if other person is hurried, angry or distract. Voice mail is a high-tech version of the answering machine. It allows you to leave a message at any time. And it can save you from wasting time with other people you don’t want to talk. On the other hand, some voice menus and submenus can take time. 4)Written Communication: It comes in different forms; letters, memos and reports are familiar ones. Advantages: Permanent, easier to understand, composed in advance, less prone to errors. Disadvantages: Since e-mails can be stored and 4 forwarded to any number of other recipients, people never intend to see it. Which to Use? Oral communication is best way for messages that require a personal dimension. Written communication works best when you want to create a relatively formal tone. Writing is almost always the best medium when you must choose your words carefully. Writing is also better than speaking when you want to convey complicated ideas that require much study. Finally; writing is the best way for any message if you want a record to exist. 3. EFFECTIVE COMMUNICATION 3.1. Qualities of an effective speaker The members of the audience to which manager speaks-in business, industry, and government-do expect the speaker to be: • Knowledgeable • Prepared • Well-organized • Honest In addition, the speaker will deliver his comments with impressive gestures, careful enunciation, and excellent inflection and remember to maintain good eye contact, so much better. Knowledgeable: The speaker should possess excellent background knowledge of the audience and of the topic. Prepared: The speaker should be prepared in several different ways. The presentation should include the selection of the outline of the presentation, along with a theme idea, a main idea, and supporting points. Well-organized: One best way to retain the attention of the audience is to make the presentation well-organized and clear. Honest: One’s personality, knowledge, truthfulness, emotions and self are revealed when one speaks. And because the speech is so revealing of ourselves, we shouldn’t pretend to be something we aren’t. The speaker should also respect the audience. 3.2. Delivering the speech Choice of words and word use: Suggestions for selecting words • Use familiar words • Choose the short words • Use technical word with caution • Select words with the right strength and vigor • Use specific words • Use the active voice • Use the words with definite meanings Pronunciation of Words: The speaker should care of the announce of the words chosen. Inflection: At times it is vital to give specific inflection to ideas as we speak. That change in tone, emphasis ad volume will often reflect better than the words, feelings of emotion, anger, enthusiasm, humor or support. Volume: It’s obvious that if the speaker wishes to have his ideas accepted, the audience must be able to hear him easily. On the other hand, if the speaker’s voice is too loud, scratchy or pitched too high, the audience may find that an irritation, and again the speaker will lose. Gestures and Posture: Effective nonverbal communication by means of hands, head, face and eyes help convey the speaker’s message, mood and attitude. But gestures must be spontaneous and natural. It’s important that they not look artificial. Eye Contact: Eye contact, carefully and naturally maintained, helps keep the audience involved with the speaker. There are three major parts in human face to face communication which are body language, voice tonality, and words. According to the research: • 55%of impact is determined by body-language; postures, gestures and eye contact • 38%by the tone of voice • 7% by the content or the words used in the communication process.