The Most Underrated Skill in Accounting: The Power of Listening

Based on the research of Professor Avraham N. Kluger and Dr Guy Itzchakov 

When people think about what makes a great accountant, they usually focus on technical expertise. Tax knowledge, audit methodology, commercial acumen, analytical thinking, and attention to detail all rank highly. 
 
Yet there is another skill that often determines whether accountants become trusted advisers, successful managers, respected partners, or influential leaders. That skill is listening. 
 
In their comprehensive review of workplace listening research, Professor Avraham N. Kluger and Dr Guy Itzchakov conclude that listening is associated with stronger leadership, improved job performance, better workplace relationships, greater trust, enhanced learning, stronger wellbeing, and more effective collaboration. 

 
Why Listening Matters More Than Ever in Public Practice 
 
The accounting profession has changed significantly over the past decade. Clients expect strategic guidance while firms face increasing competition for talent. Success depends on understanding people. 
 

Clients Don't Just Buy Expertise 
 
Clients rarely remain loyal solely because of technical accuracy. They stay because they trust their adviser and feel understood. Effective listening helps accountants uncover deeper business concerns and provide more relevant advice. 
 

Better Managers Start by Listening 
 
Successful managers understand motivations, identify frustrations before they become resignations, and create environments where employees feel comfortable raising concerns.

 
Listening Could Be Your Best Retention Tool 
 
Graduates and early-career accountants want clarity around progression, development, flexibility, mentoring, and culture. Regular listening conversations help firms retain talent. 

 
Listening Creates Better Advisory Conversations 
 
High-quality listening helps people organise their thoughts, gain clarity, develop ideas, and generate solutions. Advisory-focused accountants can use this capability to help clients think more clearly. 

 
Listening Strengthens Culture 
 
One of the clearest indicators of a healthy culture is whether employees feel heard. When people believe their opinions matter they become more engaged and willing to contribute. 

 
Why Listening Is Difficult in Accounting 
 
Professionals are trained to analyse and solve problems quickly. While valuable, this can reduce the time spent genuinely understanding others. 

 
Practical Ways to Improve Listening 
 
Ask better questions. Focus on understanding before solving. Conduct stay interviews. Create space in client meetings. Train managers to listen more effectively. Model listening at partner level. 

 
A Competitive Advantage That Costs Nothing 
 
As AI and automation reshape accounting, genuine human understanding becomes a key differentiator. Listening helps build trust, strengthen relationships, improve advisory conversations, and retain talented people. 

 
Conclusion 
 
The work of Professor Avraham Kluger and Dr Guy Itzchakov provides compelling evidence that listening is far more than a soft skill. Better listening can strengthen client retention, improve employee engagement, reduce turnover, enhance advisory conversations, and support leadership development. Technical expertise may open the door, but listening is often what builds the relationship. 

 
Acknowledgement 
 
This article is based on the research and insights of Professor Avraham N. Kluger and Dr Guy Itzchakov, authors of The Power of Listening at Work, published in the Annual Review of Organizational Psychology and Organizational Behavior (2022). 

Steve Evans  |  Steve founded Accountests alongside a career using his expertise in candidate testing and assessment to support employers to attract, recruit, and develop talent. 

Accountests  |  Accountests deliver the world’s only online suite of annually updated and country-specific technical skills, ability and personality tests designed by and for accountants and bookkeepers.