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Accounting Students and Communication Apprehension: A Study of Spanish and UK Students


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  • Jose L. Arquero
  • Trevor Hassall
  • John Joyce
  • Jose A. Donoso
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    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.

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 16 (2007)
    Issue (Month): 2 ()
    Pages: 299-322

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    Handle: RePEc:taf:euract:v:16:y:2007:i:2:p:299-322

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    Cited by:
    1. Jane Davison, 2011. "Barthesian perspectives on accounting communication and visual images of professional accountancy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(2), pages 250-283, February.
    2. Satoshi Sugahara & Kazumi Suzuki & Gregory Boland, 2010. "Students' major choice in accounting and its effect on their self-efficacy towards generic skills: An Australian study," Asian Review of Accounting, Emerald Group Publishing, vol. 18(2), pages 131-147, July.
    3. Davison, Jane, 2014. "Visual rhetoric and the case of intellectual capital," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 20-37.
    4. Jane Davison, 2008. "Rhetoric, repetition, reporting and the “” era: words, pictures, intangibles," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(6), pages 791-826, August.


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