Memorandum

To: Supervisor

From: John Travolta-Junior Accountant

Date: September 3, 2012

Subject: Challenges of Communicating Accounting Changes with Different Groups

CC: Learning Team B

Communicating changes of any kind can be difficult. When different groups are involved communication issues are compounded. Our firm needs to communicate changes from Standards on Auditing Statement (SAS) 115 to other accountants in the firm, key clients who may have limited accounting backgrounds, and the bookkeepers employed by our clients. We may encounter challenges in communicating with these different groups; such as the language used and inadvertent discrimination.

Keeping in mind that key clients may have limited accounting backgrounds the language used in communicating the changes from SAS 115 will need to be simplified. We will need to avoid using too many technical terms so those with limited knowledge of accounting language will be able to understand how they will be affected by the changes. When it is necessary to include specialized vocabulary we should offer a definition so those with limited accounting knowledge will understand what they are reading (Lesikar, Flatley, & Rentz, 2011). A limited use of technical jargon will not alienate those groups with accounting knowledge as they may also benefit from the definitions.

The language used in communications could also be misinterpreted as discrimination. We need to be aware of the language used so we do not discriminate against any of the groups with which we are communicating. We need to ensure that we use gender-neutral words, avoid stereotyping by age, race, nationality, or sexual orientation; and avoid typecasting those with disabilities (Lesikar, Flatley, & Rentz, 2011). Avoiding discriminatory language is important as we do not want to offend anyone.

Effective