Using Oral Exams to Enhance Communication Skills in Accounting Education

  • Kristin Hamm
  • Brenda Merkel

Abstract

Accounting programs are facing challenges with declining enrollments and changing demands for new graduates. As the profession shifts towards increased reliance on technology and artificial intelligence, the importance of communication skills has become more pronounced. Christian accountants also need to develop communication skills to be effective and impactful leaders. Despite efforts to enhance these skills in education, many graduates still struggle with effective communication in professional settings. This article examines how to fill a gap in the literature using oral exams in the intermediate series as a method to improve communication skills through experiential learning. With these exams, students are given the opportunity to explain complex accounting concepts, which helps them develop both their technical knowledge and their ability to communicate clearly. Data comparing traditional and oral exam performance indicates that students tend to perform better on oral exams, and feedback from alumni suggests that these exams significantly improved their communication abilities. This study highlights the critical need for accounting education to focus on needed competencies to help students prepare for their careers.

Published
2026-04-03
How to Cite
Hamm, K., & Merkel, B. (2026). Using Oral Exams to Enhance Communication Skills in Accounting Education. Christian Business Academy Review, 21(1). https://doi.org/10.69492/cbar.v21i1.731
Section
Creative Instruction