Accounting students and communication apprehension: a study of Spanish and UK students

ARQUERO-MONTANO, Jose, HASSALL, Trevor, JOYCE, John and DONOSO ANES, Jose Antonio (2007). Accounting students and communication apprehension: a study of Spanish and UK students. European accounting review, 16 (2), 299-322.

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Abstract

Accounting is about measuring and communicating. Accounting bodies and employers have expressed opinions, which have been supported by research results, advocating that greater emphasis is placed on the development of communication skills throughout the education and training of accountants. Consequently, an increasing number of accounting programmes now include communication skills as educational objectives or learning outcomes, and have integrated activities into the curriculum specifically to develop these skills. It is important to recognise that certain factors can severely restrict the development of communication skills; a major factor is communication apprehension. Research suggests that the existence of high levels of communication apprehension will make efforts to improve communication skills ineffective. Previous research findings indicate that accounting students have high levels of communication apprehension. This paper compares and contrasts the levels and profiles of communication apprehension exhibited by accounting students at the (UK University) and those at the (ESP University). The levels of communication apprehension are also compared with those of students from other disciplines at the same institutions. The results confirm the high levels of communication apprehension in European accounting students. There are notable differences between the two countries however in certain underlying factors.

Item Type:	Article
Research Institute, Centre or Group - Does NOT include content added after October 2018:	Sheffield Business School Research Institute > People, Work and Organisation
Departments - Does NOT include content added after October 2018:	Sheffield Business School > Department of Finance, Accountancy and Business Systems
Identification Number:	https://doi.org/10.1080/09638180701391337
Page Range:	299-322
Depositing User:	Ann Betterton
Date Deposited:	30 Jul 2008
Last Modified:	18 Mar 2021 04:21
URI:	https://shura.shu.ac.uk/id/eprint/205

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