I.

The Evolution of Technical Writing in Accounting

Researched by: Kaye Alyssa T. Enriquez

The Evolution of Technical Communication

Over the years technical communication has transitioned from a conventional author-reader engagement to a realm
of social collaboration. Let’s take a look at how technical communication has progressed over time and the
significant milestones along the way.

The need to develop user guidance materials for end-users is representative of the intrinsic need of human beings to
demystify the complex processes that make an application work. This ensures that documentation will constitute a
pivotal function in product and service delivery. Increasingly, technical communicators are beginning to drive end-
user communication, such as in the form of moderating the content developed in a collaborative environment.

Technical Communication: The Genesis

There are multiple views about the emergence of technical communication. Even ancient Egyptian and Greek
cultures reveal examples of help documentation.

Millenniums later, the World Wars witnessed the development of extensive documentation for using products
associated with the defense industry. In 1957, the Society of Technical Writers (STW) in Massachusetts and the
Association of Technical Writers and Editors (ATWE) in New York merged to form the Society for Technical
Communication (STC), giving rise to a new industry.

From then on, the discipline has metamorphosed to embrace the use of structured authoring and collaborative
content development. With the use of Wiki and Web 2.0 concepts technical communication has transitioned from
being instructional to interactive. A technical writer has truly become "an honest mediator between people who
create technology and who use technology".

The table below describes the key milestones that have established technical communication as a discipline,
redefined it over the years, and truly changed the face of content in course of time.

Year Milestone Description

1949 First technical publication Considered the “first noted technical writer”, Joseph Chapline
wrote a user’s manual for the BINAC computer that he
developed. This was groundbreaking, considering the need for
technical communicators was not established. Chapline began
offering classes in technical communication, teaching over 200
students at the Moore School of Engineering that formed a part
of the University of Pennsylvania.
1951 The “Help Wanted” advertisements The first “Help Wanted” advertisement for a technical writer
was published.
1952 Documentation of UNIVAC Joseph D. Chapline documented the UNIVAC computer, using
examples to document its functions.
1960 Upsurge in the demand for technical The sustained growth of technology, particularly in the field of
writers electronics and aeronautics, necessitated a large-scale increase
in demand for technical communicators. During the sixties, a
significant number of articles on various aspects of technical
writing were published across journals. The discussions in the
world of technical communication also resulted in new journals
being published in this field – the first issue of Journal of
Technical Writing and Communication, for example, was

1965 Hypertext and hypermedia
1976 Technical writing panel
1980 Verdict by the U.S. Department of
Justice on establishing technical
communication as a profession
1987 Proliferation of desktop publishing
1991 ISO 9000 certification requirements
1999 Introduction of XML
2002 Introduction of the Sarbanes-Oxley Act
published in 1971.
Ted Nelson coined the terms “hypertext” and “hypermedia” to
describe a model of non-sequential writing and accessing
information, stressing the connections among ideas.
The Modern Language Association (MLA) approved a panel
on technical writing at its annual conference.
While the discipline originated long ago, it was not until 1980
that technical communication was considered a recognized
profession according to the legal system. It required a case in
the court of law to establish technical communication as a
profession. An immigrant declared “technical publications
writer” as his profession. This was accepted, leading the United
States Department of Justice to acknowledge technical
communication as a profession.
Publishing software started proliferating on desktops of writers.
These included products like Corel Ventura Publisher,
Interleaf, Adobe FrameMaker, and Aldus PageMaker. The use
of these products resulted in the development of content with
attractive layouts and typographic quality. Publishing software
also offered graphic design styles such as color, transparency,
and filters, which could be applied to layout elements. In
addition, typography style sheets could be applied to texts.
The certification requirements for ISO 9000 quality
management created new job opportunities for technical
communicators. Technical communicators were required to
maintain the ISO 9000 documentation and transition to the
level of subject matter experts of the quality management
system.
XML has had a significant impact on software development in
general, and began to have a similar effect in technical
communication by 1999. XML was recognized as a platform-
independent language for publishing documentation in any
format. Authoring tools, publishing tools and content
management systems provide support for XML languages.
Over the years, the Darwin Information Typing Architecture
(DITA) has emerged as an XML-based architecture for
authoring and delivering technical content. This architecture
consists of a set of design principles for creating a topic-
oriented information architecture that can be used in various
delivery modes, such as online Help.
Enacted to protect investors from fraudulence in corporate
accounting and audit, the Sarbanes-Oxley Act (SOX) was
approved by the U.S. Congress in 2002. Section 404 of SOX,
in particular, requires the management to generate reports on
the effectiveness of a company’s internal control over financial
reporting. This opened up new avenues for technical
communicators, since the documentation required towards
supporting financial reporting includes flowcharts, policy
manuals, accounting manuals and procedural write-ups – all of
which are artifacts that technical communicators specialize in.
Why Accountants Should Be Able to Write

The pen, they say, is mightier than the sword: here’s why it helps when accountants can wield one
comfortably.

Generally speaking, accountants and finance professionals are known to be fairly “left-brained” – that is,
exhibiting a strong head for numbers, good problem-solving skills and high analytical intelligence.

While many accountants are blessed with strong verbal-linguistic intelligence, which entails ease with
reading and writing, others may feel less comfortable with the written word. But even though writing is rarely listed
as a formal job requirement, most accounting or finance positions will require at least some written communication.
And that means you’ll be expected to be able to string together a coherent sentence or two (among other things).

Basic communication calls for clear writing

We might think of accountants as dealing mostly with numbers, but their jobs actually require a fair amount
of basic communication with others. As an accountant, you need to answer clients’ queries, as well as pose them
questions of your own. You may have to communicate with the government – preparing notices of objections,
voluntary disclosures, and other special letters – and ensure proper documentation of purpose.

While none of these tasks necessarily require a high degree of eloquence, they do call for writing that’s
clear and concise, and that conveys the desired messages effectively. No one expects prose worthy of a Pulitzer
Prize; they do, however, expect that writing that meets professional standards of intelligibility.

But while writing is rarely listed as a formal job requirement, most accounting or finance positions require
at least some written communication.

You need to translate financial language

A financial statement might make perfect sense to you. All the technical data and terminology will, after
all, be crystal-clear to someone trained and versed in the principles of accounting. But for most of your clients, these
documents will probably read like gibberish – as indecipherable as a foreign language.

Sure, you might find it easy enough to explain this kind of complex financial and tax information to your
clients when you’re able to sit down and chat with them. But your job also requires that you provide lucid and
comprehensible explanations in writing. For example, some financial statements and special reports, as well as
certain tax forms for authorities, demand inclusion of written commentary or opinions from the firm.

In order to make this complex data accessible, you’ll need to strip away the jargon and convert the
information into terms that a layperson can understand. That means honing a writing style that’s simple, succinct,
and coherent.

Changing modes of communication

Gone are the days when picking up the phone and calling their accountant was the only way clients
communicated (outside in-person meetings). As modes of communication continue to evolve and proliferate,
extending to various forms of social media and ever-more miniaturized mobile devices, the written word is
increasingly pervasive. People are writing more today than ever before, even if they are doing so in less
conventional ways or through non-traditional mediums.
 Whether it’s by e-mail, texting, or instant messaging, your correspondence with clients, co-workers, and
supervisors will throw a spotlight on your ability to compose readable sentences. What’s more, you need to adopt
the appropriate tone for each platform, while maintaining a consistently professional and straightforward idiom –
neither too formal nor overly casual.

People are writing more today than ever before, even if they are doing so in less conventional ways or
through non-traditional mediums.

Promotion and marketing

Now more than ever, building your brand – either your own or that of your company – is an indispensable
component of professional life. It’s a requirement for getting ahead in any industry.

Guide for new managers

If you run your own accounting practice, you will, like most professionals, be compelled to raise your
online profile across various social media, so that you don’t miss out on any important networking opportunities.
When you’re first building your practice, you’ll need to commit a lot of time and labour to writing newsletters,
marketing material, website content, or even a blog, to help get your name out there and drive traffic to your site.

In short, you’ll find that writing is a valuable skill to be able to draw upon, when you’re looking to build your capital
(or that of your company) and generate promotional materials. Whether you’re trying to craft a killer LinkedIn
profile, a pithy Twitter status update, or a thought-provoking blog entry, the ability to write well can make all the
difference for your efforts.

Sure, everyone and their grandmother has a blog or a Tumblr these days. But that’s all the more reason and incentive
for you to separate yourself from the crowd. The cream rises to the top: readers will always favour something that’s
been elegantly and compellingly written, over the woefully inarticulate or grammatically challenged jottings that
dominate the blogosphere.

In the final analysis, clients want accountants who can crunch the numbers and understand tax laws. But while a
facility with the written word won’t clinch their judgments of your expertise, an inability to write competently or to
convey your points clearly will tell against you. Poor writing makes you look unprofessional and unimpressive;
good writing, on the other hand, can command respect and confidence. Make sure that every word counts, then.

Sources:

https://findingclarity.ca/blog/why-accountants-should-be-able-to-write

http://www.tcworld.info/e-magazine/technical-communication/article/the-evolution-of-technical-communication/

https://www.proedit.com/history-of-technical-writing/#sf_form_salesforce_w2l_lead_1
II. Types of Technical Writing in Accounting
Researched by: Thea P. Pernites

Reports
Reports are made at all levels from students to business people, for various purposes. Perfect format and layout are
very important factors in a report, as it contains the complete information of any project. Wide knowledge pertaining
to the subject of the report is absolutely necessary for any author. It requires intense research and data analysis.
Some types of reports are:

 Business and sales reports

 Academic project reports
 Case study reports

Presentation
The presentation model depends upon the intended audience, whether they are internal audience or external
audience. A presentation can be made using equipment and graphical aids such as flip charts, tables, transparencies,
bar graphs, slides, multimedia objects, pie charts, dry erase boards, line drawings, handouts, physical objects, etc.

User Manual
The user manuals are the set of instructions or explanations written to help the reader, understand some software
application or any system. The important criteria of a properly written user manual is simple language, because it is
mostly targeted for non-technical people. Mainly, to understand the troubleshooting techniques, people refer to the
user manual. So, the writer should cover all the minute details of the product and the troubleshooting tricks. The
difficult terms should be well explained and made easy. The one important chapter in the user manual is Frequently
Asked Questions (FAQ).

Executive Summaries
Executive summary is an important communication tool used by academicians and business people. Executive
summaries are basically documents that contain the summary of reports, so that the reader is acquainted with the
required knowledge, without reading the large body of the report. Executive summary documents are widely used in
management sectors like sales & marketing, accounts & finance, etc. Executive summary documents mostly contain
the summary of the problems of the service or the product. The typical structure of an executive summary should be
10% of the report from which it is derived. Concise analysis of the report is made and final conclusions are drawn
from it. Executive summary is different from abstracts, in a way that, abstracts are short and it just provides the
overview of a large document, whereas, reports can be replaced with executive summaries, as it contains the
condensed version of the report. A good executive summary should be presented in the order given below:
 Subject Information
 Method of analysis
 Inference or findings
 Conclusion or problem solution
 Recommendations and justification
 Limitations of the report

Abstracts
Abstracts are basically, a concise and brief guide of a report that summarizes the whole report, which is mainly
addressed to technical readers. There are two important types of abstracts. They are:

 Descriptive Abstract: Descriptive abstract is also called topical, table-of-contents abstract and indicative
abstract. This type of abstract lists the topics or chapters that are covered in the reports.
  Informative Abstract: This type of abstract summarizes the important information in the report, which
includes results, recommendation and conclusions.

Spec Sheet
Spec sheet is an information sheet that, illustrates the construction and manufacturing process. Spec sheet documents
are widely used especially in mechanical, instrumentation, architecture, production and manufacturing industries.
The spec sheets are mainly targeting to the contractors, who will analyze the information and the package which
includes all the required schematics and they would estimate the scope and expertise required for the completion of
the project. After studying the spec sheet data, bid sheet will be prepared.

Proposals
The proposals are persuasive documents that are made to provide solutions, recommendations and needs regarding
to the problems concerning a product or service. It is a narrative work that is made to bring out successful sales
experience. The good proposal should be made in such a way that, it should be "as easy as possible to digest". Many
business people say that, writing a proposal is an art and it should be persuasive and rational as well. The proposals
can be formal or informal.

Employment Documents
Employment document is mainly referred to as resumes, follow-up letter, and resignation letter. The employment
documents are prepared from the employer's perspective. Follow-up letter is written by a candidate, to thank the
employer for the conducted interview and to express his continuing interests in the job. Resignation letter is a
professional courtesy letter to inform the current employer that you are resigning from your job and the reasons for
your resignation. Resume is another employment document produced by a candidate, who is seeking for a new job.

Source: https://penlighten.com/types-of-technical-writing

III. Uses of Technical Writing in General

Researched by: Ellaiza Khate Tupaz

 It is written to make your recipients understand or do something.

 It will explain how certain events or systems failed. This system may include political, education,
socioeconomic, and the needed change.
 It will show a business, or an industry succeeds.
 Reassure recipients that you are making progress, that the project is going smoothly, and that it will be
completed by the expected date.
 Provide their recipients with a brief look at some of the findings or some of the work of the project.
 Give the recipients a chance to evaluate your work on the project and to request changes.
 Give you a chance to discuss problems in the project and thus to forewarn recipients.
 Force you to establish a work schedule so that you'll complete the project on time.
 It gives the writer a motivation to work more and produce results more efficiently.

Source: https://www.aboutcivil.org/purpose-of-technical-writing.html
 V. Expectation on the Accounting Profession
Researched by: Patricia Rose B. Mendoza

The accountant's role today has been dramatically expanded, that is, from being the steward
of assets and preparer of financial statements to a more challenging one, namely, one who is
involved in various areas of management. Hence in response to the changing needs of the business
environment, potential employers of accounting graduates now seek additional qualities from the
graduates, besides them being technically competent. Some of these qualities include possessing
qualitative skills such as being more effective communicators, possessing strong leadership skills
and being able to think logically and critically. An attempt is mad e in this research to determine the
current scenario of potential employers of Malaysian accounting graduates, notably with respect to
their requirements of qualitative skills. This is determined from an analysis of a sample of 500
classified advertisements from a major local daily, spanning a period of 12 months, namely July
1995 till July 1996. From this research, it was evident that besides seeking academic qualification,
computer literacy and relevant working experience, the majority of potential employ ers required the
accounting graduates to possess additional qualities such as leadership, motivation, innovative
skills, being independent and able to work under pressure.

Source: https://www.emeraldinsight.com/doi/abs/10.1108/eb060691

Roles of Professional Accountants in Business

A competent professional accountant in business is an invaluable asset to the company. These

individuals employ an inquiring mind to their work founded on the basis of their knowledge of the
company’s financials. Using their skills and intimate understanding of the company and the environment
in which it operates, professional accountants in business ask challenging questions. Their training in
accounting enables them to adopt a pragmatic and objective approach to solving issues. This is a valuable
asset to management, particularly in small and medium enterprises where the professional accountants are
often the only professionally qualified members of staff.

Accountancy professionals in business assist with corporate strategy, provide advice and help
businesses to reduce costs, improve their top line and mitigate risks. As board directors, professional
accountants in business represent the interest of the owners of the company (i.e., shareholders in a public
company). Their roles ordinarily include: governing the organization (such as, approving annual budgets
and accounting to the stakeholders for the company’s performance); appointing the chief executive; and
determining management’s compensation. As chief financial officers, professional accountants have
oversight over all matters relating to the company’s financial health. This includes creating and driving
the strategic direction of the business to analyzing, creating and communicating financial information. As
internal auditors, professional accountants provide independent assurance to management that the
organization’s risk management, governance and internal control processes are operating effectively.
They also offer advice on areas for enhancements. In the public sector, professional accountants in
government shape fiscal policies that had far-reaching impacts on the lives of many. Accountants in
academia are tasked with the important role of imparting the knowledge, skills and ethical underpinnings
of the profession to the next generation.
Protectors of Public Interest

A description of the multifaceted role of professional accountants in business is not complete without
discussing the duty that the profession owes to the general public. As a profession that has been bestowed
a privileged position in society, the accountancy profession as a whole deals with a wide range of issues
that has a public interest angle. In the case of professional accountants in business, not only must they
maintain high standards but they also have a key role to play in helping organizations to act ethically.

Closely link to the protection of public interest is the notion that public accountants need to be trusted to
provide public value. Accountants will lose their legitimacy as protectors of public interest if there is no
public trust. The accountancy profession has wide reach in society and in global capital markets. In the
most basic way, confidence in the financial data produced by professionals in businesses forms the core
of public trust and public value.

Source: https://www.ifac.org/news-events/2013-10/roles-and-importance-professional-accountants-
business

Submitted by:

Enriquez, Kaye Alyssa T.

Mendoza, Patricia Rose B.

Pernites, Thea P.

Olvis, Rica Marie N.

Tupaz, Ellaiza Khate

AC 521 1:30-2:30 MW