Recognizing the need for objectivity in their work, the early report writers was worked to develop a writing style which would convey this attitude. They reasoned that the source of subjective quality in a report is the human being. And they reasoned that objectivity is best attained by emphasizing the factual material of a report rather than the personalities involved. So they worked to remove the human being from their writing impersonal writing style was the result. By impersonal is meant writing in the third person without I’s we’s or you’s. In recent years by impersonal writing has been strenuously questioned by many writers these writers point out that personal writing is more forceful and direct than is impersonal writing. They contend that writing which brings both readers and write into picture is more like conversation and therefore more interesting and they answer to the point on objectivity is an attitude of mind and not a matter of person. A report they say can be just as objective when written in personal style as when in impersonal style. Frequently they counter with the argument that impersonal writing leads to an overuse of passive voice and a generally dull writing style. this last argument however lacks substance. Impersonal writing can and should be interesting. Any dullness it may have is wholly the fault of the writer as proof one has only to cook at the lively and usually it is not dull.As in most cases of controversy, there is some merit to the arguments on both sides there are situations in which personal writing is the best. There are situations in which impersonal writings is the best. And there are situations in which either style is appropriate. The writer must decide at the outset of his work which is the best for his own situation. Her decision should be based on the circumstances of each report situation. First he should consider the expectations or desires of those for whom he is preparing the report. More than likely he will find a preference for impersonal style, for like most human beings businessmen have been slow to break tradition. Next the writer should consider the formality of the report situation. If the situation is informal as when the report is really personal communication of information between business associates personal writing is appropriate. But if the situation is formal, as in the case with most reports, the conventional impersonal style is best.