By Sharmaine G.

Gomez
 We give our attention
to the hubbub activity
around us instead of the speaker in front of us.
Fiddling with your hair, fingers, a pen, gazing out of the
window or focusing on objects other than the speaker,
fidgeting, looking at a watch, yawning.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 23-2
 You find the communicator attractive/unattractive
and you pay more attention to how you feel about
the communicator and their physical appearance
than to what they are saying.

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 Trying to listen to more
than one conversation at
a time.

Preoccupation - when we have a lot on our minds we

fail to listen to what is being said as we're too busy
concentrating on what we're thinking about.

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 The issue of background
noise. Trying to communicate
in loud environments is highly
ineffective.

These are sinus headache or hunger, stress or

anger, feeling unwell or tired, thirsty or needing
to use the toilet.

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 The physical setting can also affect
communication.

When we find the speaker boring, we

pretend to pay attention though our minds are a
thousand miles away.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 23-6
 Interrupting someone is an
almost a sign that you dont
know or care about what the
other person is saying.

People hesitate to interact with a person who talks

excessively without listening to them.
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 The presence or absence of an internal desire
to listen will affect how well you pay attention
to a message.
Personal constraints include your past
experiences, attitudes, values and beliefs.

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 When we prejudge a person based on his/her
identity, appearance, race, religion, age we
usually stop to listening in active and ethical way.

This concept of rhetorical timing is important to both

listeners and speakers.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 23-9
 People need to know why they have to listen to
the speaker. If the extrinsic motive is not very
strong you will simply become passive listeners
and just make up by studying outside the class.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 23-10
 You are not interested in the topic/issue being
discussed and become bored.
In such cases we drift off to our
own thoughts or focus on
something else.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 23-11
 Lack of eye contact with the speaker listeners who
are engaged with the speaker tend to give eye contact.

An inappropriate posture - slouched, leaning back or

swinging on a chair, leaning forward onto a desk or
table and/or a constantly shifting posture.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 23-12
 Inappropriate expressions and lack of head
nods - Lack of head nods can mean the
opposite listening is not happening. The same
can be true of facial expressions, attentive
listeners use smiles as feedback mechanisms
and to show attention.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 23-13
 Practice self-control. Allow the other person to
speak.
Avoid interrupting when the other person is
speaking.
Be aware of indulging in useless talk for the sake
of talking.
Be brief while conveying your thoughts.
Observe your listener's reactions while speaking.

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 Respect the other person for his or her knowledge
and skills.
Make conscious efforts to take charge of your
thoughts.
Consciously avoid taking an "I know what he or she
is going to say" attitude while the other person is
speaking.

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 Face the person who is speaking.
Maintain eye contact while the other person is
speaking.
Ensure that you are comfortable.
Avoid all distractions

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved. 23-17