Relaciones entre aprensión comunicativa, tolerancia a la ambigüedad y estilos de aprendizaje en estudiantes de contabilidad
Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students
Resumen
Las dinámicas del entorno empresarial globalizado ha llevado a cambios en las capacidades necesarias para que los contables puedan añadir valour a sus clientes; lo que ha motivado una presión creciente en los docentes de contabilidad para que diseñen e implementen programas que contribuyan al desarrollo de las competencias clave. En este contexto es posible que alguna de las características de nuestros alumnos actúen como limitadores del cambio pedagógico y del desarrollo de capacidades; como la aprensión comunicativa, la tolerancia a la ambigüedad o determinados estilos de aprendizaje. Los resultados de estudios previos indican que los estudiantes de contabilidad suelen presentar niveles más altos en las características que actúan como limitadores, en comparación con otros estudiantes de áreas afines. En este contexto, una cuestión clave es si estas características están interrelacionadas causando un efecto sinérgico. Los resultados obtenidos con una muestra de estudiantes de contabilidad indican que estas relaciones existen. Los patrones de correlaciones encontrados son indicativos de las limitaciones que un docente de contabilidad afronta para desarrollar las capacidades clave. Las implicaciones de estos resultados se discuten aportando líneas de actuación.
Descargas
Citas
AECC, 1990: Objectives of Education for Accountants (Position Statement No. 1) Accounting Education Change Commission, (1990)
Albrecht and Sack, 2000: Accounting education: Charting the course through a perilous future American Accounting Association, (2000)
Allen et al., 2007: The effects of students’ predispositions toward communication, learning styles, and sex on academic achievement Journal of College Teaching and Learning, 4 (2007), pp. 71-84
Allen et al., 1987: The effects of communication avoidance, learning styles, and gender upon classroom achievement Paper presented to the Speech Communication Association annual meeting, (1987)
Allen and Bourhis, 1996: The relationship of communication apprehension to communication behaviour: A meta-analysis Communication Quarterly, 44 (1996), pp. 214-226
Aly and Islam, 2003: Audit of accounting program on oral communications apprehension: A comparative study among accounting students Managerial Auditing Journal, 18 (2003), pp. 751-760
Ameen et al., 2010: Communication skills and accounting, do perceptions match reality? The CPA Journal, (2010), pp. 63-66
AAA, 1986: Future of accounting education: Preparation for the expanding profession (The Bedford report) Issues in Accounting Education, 1 (1986), pp. 169-195
AICPA, 1988: Education Requirements for Entry into the Accounting Profession AICPA, (1988)
AICPA, 1992: Academic Preparation to Become a Certified Public Accountant AICPA, (1992)
AICPA, 1999: The AICPA Core Competency Framework for Entry into the Accounting Profession AICPA, (1999)
AICPA, 1987: On Achieving Changes in Accounting Education AICPA, (1987)
Amernic and Beechy, 1984: Accounting students’ performance and cognitive complexity: Some empirical evidence The Accounting Review, 59 (1984), pp. 300-313
Amernic et al., 1979: Is there a generally accepted standard accountant? CA Magazine, (1979), pp. 34-42 October
Arquero et al., 2015: Vocation, motivation and approaches to learning: A comparative study Education + Training, 57 (2015), pp. 13-30
Arquero and Mclain, 2010: Preliminary validation of the Spanish version of the Multiple Stimulus Types Ambiguity Tolerance Scale (Mstat-II) The Spanish Journal of Psychology, 13 (2010), pp. 476-484
Arquero and Tejero, 2009: Ambiguity tolerance levels in Spanish accounting students: A comparative study Revista de Contabilidad – Spanish Accounting Review, 12 (2009), pp. 95-116
Arquero and Tejero, 2011: How well adapted are accounting students for Bologna? A comparative analysis of learning styles of Spanish social sciences students EDUCADE: The Spanish Journal of Accounting, Finance and Management Education, 2 (2011), pp. 145-156
Arquero et al., 2001: Vocational skills in the accounting professional profile: The CIMA employers’ opinion Accounting Education: An International Journal, 10 (2001), pp. 299-313
Arquero et al., 2007: Accounting students and accounting apprehension: A study of Spanish and UK students European Accounting Review, 16 (2007), pp. 299-322
Arquero et al., 2012: Properties of a short measure for written communication apprehension in university students Paper presented at ICERI conference, (2012)
Arthur Andersen and Co, 1989: Perspectives on education: Capabilities for success in the accounting profession Arthur Andersen and Co, (1989)
Azevedo et al., 2012: Competency development in business graduates: An industry-driven approach for examining the alignment of undergraduate business education with industry requirements The International Journal of Management Education, 10 (2012), pp. 12-28
Baldvinsdottir et al., 2009: The image of accountants: From bean counters to extreme accountants Accounting, Auditing & Accountability Journal, 22 (2009), pp. 858-882 http://dx.doi.org/10.1016/j.vhri.2016.06.002
Banning, 2003: The effect of the case method on tolerance for ambiguity Journal of Management Education, 27 (2003), pp. 556-567
Beard, 1994: Popular culture and professional identity: Accountants in the movies Accounting, Organizations and Society, 19 (1994), pp. 303-318
Bhushan and Amal, 1986: A situational test of intolerance of ambiguity Psychologia, 29 (1986), pp. 254-261
Boekaerts, 2000: Personality and the psychology of learning Psychology of education: Major themes, pp. 414
Bonk and Smith, 1998: Alternative instructional strategies for creative and critical thinking in the accounting curriculum Journal of Accounting Education, 16 (1998), pp. 261-293
Bougen, 1994: Joking apart: The serious side to the accountant stereotype Accounting, Organizations and Society, 19 (1994), pp. 319-335
Bourhis and Stubbs, 1991: Communication apprehension, learning styles, and academic achievement Central States Communication Association Annual Meeting, (1991)
Bourhis and Berquist, 1990: Communication apprehension in the basic course: Learning styles and preferred instructional strategies of high and low apprehensive students pp. 27-46
Budner, 1962: Tolerance of ambiguity as a personality variable Journal of Personality, 30 (1962), pp. 29-40
Bui and Porter, 2010: The expectation-performance gap in accounting education: An exploratory study Accounting Education: An International Journal, 19 (2010), pp. 23-50
Byrne and Willis, 2005: Irish secondary students’ perceptions of the work of an accountant and the accounting profession Accounting Education: An International Journal, 14 (2005), pp. 367-381
Byrne et al., 2009: Communication apprehension among business and accounting students in Ireland Irish Accounting Review, 16 (2009), pp. 1-19
Byrne et al., 2012: A qualitative exploration of oral communication apprehension Accounting Education: An International Journal, 21 (2012), pp. 565-581
Cassidy, 2004: Learning Styles: An overview of theories, models, and measures Educational Psychology, 24 (2004), pp. 419-443
Cernusca and Balaciu, 2015: The perception of the accounting students on the image of the accountant and the accounting profession Journal of Economics and Business Research, 21 (2015), pp. 7-24
Comadena, 1984: Brainstorming groups Small Group Research, 15 (1984), pp. 251-264
Common Content Project, 2011: Skills Framework (2011) Available at www.commoncontent.com
Cory, 1992: Quality and quantity of accounting students and the stereotypical accountant: Is there a relationship? Journal of Accounting Education, 10 (1992), pp. 1-24
Craig and McKinney, 2010: A successful competency-based writing skills development programme: Results of an experiment Accounting Education: An International Journal, 19 (2010), pp. 257-278
Crawford et al., 2011: Generic skills in audit education Accounting Education: An International Journal, 20 (2011), pp. 115-131
Curry, 1983: An organization of learning styles theory and constructs (1983) ERIC Document 235 185
Daly and McCroskey, 1975: Occupational desirability and choice as a function of communication apprehension Journal of Counselling Psychology, 22 (1975), pp. 309-313
Daly and Miller, 1975: Further studies on writing apprehension: SAT scores, success expectations, willingness to take advanced courses and sex differences Research in the teaching of English, 9 (1975), pp. 249-253
Daly et al., 1997: Correlates and consequences of social-communicative anxiety Avoiding communication: Shyness, reticence and communication apprehension, pp. 21-71
De Lange et al., 2006: Accounting graduates’ perceptions of skills emphasis in undergraduate courses: An investigation from two Victorian universities Accounting & Finance, 46 (2006), pp. 365-386 http://dx.doi.org/10.1016/j.archoralbio.2017.01.003
Diamond, 2005: Accounting education, research and practice: After Enron, where do we go? European Accounting Review, 14 (2005), pp. 353-362
Dobos, 1996: Collaborative learning: Effects of student expectations Communication Education, 45 (1996), pp. 118-134
Duff et al., 2008: The influence of business case studies and learning styles in an accounting course: A comment Accounting Education: An International Journal, 17 (2008), pp. 129-144
Dwyer, 1998: Communication apprehension and learning style preference: Correlations and implications for teaching Communication Education, 47 (1998), pp. 137-150
Ebeling and Spear, 1980: Preference and performance on two tasks of varying ambiguity as a function of ambiguity tolerance Australian Journal of Psychology, 32 (1980), pp. 127-133
Elias, 1999: An examination of nontraditional accounting students’ communication apprehension and ambiguity tolerance Journal of Education for Business, 75 (1999), pp. 38-41
Falconer and Pettigrew, 2003: Developing added value skills within an academic programme through work-based learning International Journal of Manpower, 24 (2003), pp. 48-59
Ferrari et al., 1996: Psychometric properties of the revised Grasha-Riechmann student learning style scales Educational and Psychological Measurement, 56 (1996), pp. 166-172
Fornell and Larcker, 1981: Structural equation models with unobservable variables and measurement error: Algebra and statistics Journal of Marketing Research, (1981), pp. 382-388
Fortin and Legault, 2010: Development of generic competencies: Impact of a mixed teaching approach on students’ perceptions Accounting Education: An International Journal, 19 (2010), pp. 93-122
Furnham, 1994: A content, correlational and factor analytic study of four tolerance of ambiguity questionnaires Personality and Individual Differences, 16 (1994), pp. 403-410
Furnham and Ribchester, 1995: Tolerance of ambiguity: A review of the concept, its measurement and applications Current Psychology, 14 (1995), pp. 179-199
Gammie and Joyce, 2009: Competence-based approaches to the assessment of professional accountancy training work experience requirements: The ICAS experience Accounting Education: An International Journal, 18 (2009), pp. 443-466
Gardner et al., 2005: Oral and written communication apprehension in accounting students: Curriculum impacts on academic performance Accounting Education: An International Journal, 14 (2005), pp. 313-336
Geiger and Ogilby, 2000: The first course in accounting: Students’ perceptions and their effect on the decision to major in accounting Journal of Accounting Education, 18 (2000), pp. 63-78
Ghosh and Ray, 1997: Risk, ambiguity, and decision choice: Some additional evidence Decision Sciences, 28 (1997), pp. 81-104
González et al., 2014: The change towards a teaching methodology based on competences: A case study in a Spanish university Research Papers in Education, 21 (2014), pp. 111-130
Grasha, 1996: Teaching with Style. A practical guide to enhancing learning by understanding teaching and learning style Alliance Publishers, (1996)
Grasha and Yangarber-Hicks, 2000: Integrating teaching styles and learning styles with instructional technology College Teaching, 48 (2000), pp. 2-10
Gray, 2010: Specific oral communication skills desired in new accountancy graduates Business Communication Quarterly, 73 (2010), pp. 40-67
Gray and Murray, 2011: ‘A distinguishing factor’: Oral Communication skills in new accountancy graduates Accounting Education: An International Journal, 20 (2011), pp. 275-294
Gul, 1986: Tolerance for ambiguity, auditors’ opinions and their effects on decision making Accounting and Business Research, 16 (1986), pp. 99-105
Harding and Ren, 2007: The importance in accounting of ambiguity tolerance at the national level. Evidence from Australia and China Asian Review of Accounting, 15 (2007), pp. 6-24
Hassall et al., 2013a: Communication apprehension and accounting education The Routledge companion to accounting communication, pp. 166-176
Hassall et al., 2013b: Communication apprehension and communication self-efficacy in accounting students Asian Review of Accounting, 21 (2013), pp. 160-175
Hassall et al., 2005: Priorities for the development of vocational skills in management accountants: A European perspective Accounting Forum, 29 (2005), pp. 379-394
Hassall et al., 2000: Communication apprehension in UK and Spanish business and accounting students Education and Training, 42 (2000), pp. 93-100
Holland, 1973: Making vocational choices. A theory of careers Prentice Hall, (1973)
Ingram and Frazier, 1980: Developing communication skills for the accounting profession AAA, (1980)
IAESB, 2014: Initial Professional Development – Professional Skills (Revised) International Education Standard (IES) 3. IFAC, (2014)
IFAC, 2010: Handbook of International Education Pronouncements 2010 Edition IFAC, (2010)
IFAC, 1994: 2000 and Beyond. A strategic framework for prequalification education for the accountancy profession in the year 2000 and beyond IFAC, (1994)
Jackling, 2002: Are negative perceptions of the accounting profession perpetuated by the introductory accounting course?—An Australian study Asian Review of Accounting, 10 (2002), pp. 62-80
Jackling and De Lange, 2009: Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence Accounting Education: An International Journal, 18 (2009), pp. 369-385
Johnson, 2003: The relationship between student learning mode and changes in thoughts about communication in the basic oral communication course Communication Research Reports, 20 (2003), pp. 251-259
Jones, 2010: Generic attributes in accounting: The significance of the disciplinary context Accounting Education: An International Journal, 19 (2010), pp. 5-21
Joyce et al., 2006: Communication apprehension and maths anxiety as barriers to communication and numeracy skills development in accounting and business education Education and Training, 48 (2006), pp. 454-464
Judge et al., 1999: Managerial coping with organizational change: A dispositional perspective Journal of Applied Psychology, 84 (1999), pp. 107-122
Kavanagh and Drennan, 2008: What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations Accounting & Finance, 48 (2008), pp. 279-300 http://dx.doi.org/10.1016/j.archoralbio.2017.01.003
Kirton, 1981: A reanalysis of two scales of tolerance of ambiguity Journal of Personality Assessment, 45 (1981), pp. 405-414
Kischkel, 1984: A scale for the measurement of ambiguity tolerance Diagnostica, 30 (1984), pp. 144-154
Kizilgunes et al., 2009: Modeling the relations among students’ epistemological beliefs, motivation, learning approach, and achievement The Journal of Educational Research, 102 (2009), pp. 243-256
Kusurkar et al., 2013: How motivation affects academic performance: A structural equation modelling analysis Advances in Health Sciences Education, 18 (2013), pp. 57-69 http://dx.doi.org/10.1007/s10459-012-9354-3
Lamberton et al., 2005: Tolerance for ambiguity and IT competency among accountants Journal of Information Systems, 19 (2005), pp. 75-95
Lange and Houran, 1999: Scaling MacDonald's AT-20 using item-response theory Personality and Individual Differences, 26 (1999), pp. 467-475
Leary, 1991: Social anxiety, shyness and related constructs Measures of personality and social psychological attitudes,
Liedtka et al., 2008: Performance variability, ambiguity intolerance, and balanced scorecard-based performance assessments Behavioral Research in Accounting, 20 (2008), pp. 73-88
Lowe and Reckers, 1997: The influence of outcome effects, decision aids usage, and intolerance of ambiguity on evaluations of professional audit judgment International Journal of Auditing, 1 (1997), pp. 43-59
Marshall and Varnon, 2009: Writing apprehension among accounting seniors The Accounting Educators’ Journal, 19 (2009), pp. 45-65
Mayer-Sommer, 1990: Substance and strategy in the accounting curriculum Issues in Accounting Education, 5 (1990), pp. 129-142
McCroskey et al., 1976: Personality correlates of communication apprehension: A research note Human Communication Research, 2 (1976), pp. 376-380
McCroskey, 1984: The communication apprehension perspective Avoiding communication: Shyness, reticence, and communication apprehension,
McCroskey, 2006: An Introduction to Rhetorical Communication 9th edition, Allyn & Bacon, (2006)
McDonald, 1970: Revised scale for ambiguity tolerance: Reliability and validity Psychological Reports, 26 (1970), pp. 791-798
McLain, 1993: The MSTAT-I: A new measure of an individual's tolerance for ambiguity Educational and Psychological Measurement, 53 (1993), pp. 183-189
McLain, 2009: Evidence of the properties of an ambiguity tolerance measure: The Multiple Stimulus Types Ambiguity Tolerance Scale-II (MSTAT-II) Psychological Reports, 105 (2009), pp. 975-988 http://dx.doi.org/10.2466/PR0.105.3.975-988
MEC, 2005: Espacio Europeo de Educación Superior MEC, (2005)
Mladenovic, 2000: An investigation into ways of challenging introductory accounting students’ negative perceptions of accounting Accounting Education: An International Journal, 9 (2000), pp. 135-155
Novin et al., 1990: Improving the curriculum for aspiring management accountants: The practitioner's point of view Journal of Accounting Education, 8 (1990), pp. 207-224
Novin and Tucker, 1993: The composition of 150-hour accounting programs: An empirical investigation Issues in Accounting Education, 8 (1993), pp. 273-291
O’Mara et al., 1996: Communication apprehension, nonverbal immediacy, and negative expectations for learning Communication Research Reports, 13 (1996), pp. 109-128
Opt and Loffredo, 2000: Rethinking communication apprehension: A Myers-Briggs perspective The Journal of Psychology: Interdisciplinary and Applied, 134 (2000), pp. 556-570
OECD, 2011: OECD Employment Outlook 2011 OECD Publishing, (2011) http://dx.doi.org/10.1787/empl-outlook-2011-en
Paisey and Paisey, 2010: Developing skills via work placements in accounting: Student and employer views Accounting Forum, 34 (2010), pp. 89-108
Precision Consultancy, 2007: Graduate employability skills: Prepared for the business, industry and higher education collaboration council Commonwealth of Australia, (2007) http://www.dest.gov.au/NR/rdonlyres/E58EFDBE-BA83-430E-A541-2E91BCB59DF1/20214/GraduateEmployabilitySkillsFINALREPORT1.pdf
QAA, 2007: Honours degree benchmark statements—Accounting QAA, (2007)
Rae and Sands, 2013: Using classroom layout to help reduce students’ apprehension and increase communication Accounting Education: An International Journal, 22 (2013), pp. 489-491
Ray, 1988: Cognitive style as predictor of authoritarianism, conservatism, and racism: A fantasy in many movements Political Psychology, 9 (1988), pp. 303-308
Raykov, 2001: Scale reliability evaluation with LISREL 8.50 (2001) Electronic document available for downloading on a free basis at http://www.ssicentral.com/lisrel/tenko.htm
Raykov, 2004: Behavioral scale reliability and measurement invariance evaluation using latent variable modeling Behavior Therapy, 35 (2004), pp. 299-331
Ruchala and Hill, 1994: Reducing accounting students’ oral communication apprehension: Empirical evidence Journal of Accounting Education, 12 (1994), pp. 283-303
Russ, 2012: Preferences in an organizational setting the relationship between communication apprehension and learning Journal of Business Communication, 49 (2012), pp. 312-331
Rydell and Rosen, 1966: Measurement and some correlates of need-cognition Psychological Reports, 19 (1966), pp. 139-165 http://dx.doi.org/10.2466/pr0.1966.19.1.139
Sadler-Smith, 2001: The relationship between learning style and cognitive style Personality and Individual Differences, 30 (2001), pp. 609-616
Saemann and Crooker, 1999: Student perceptions of the profession and its effect on decisions to major in accounting Journal of Accounting Education, 17 (1999), pp. 1-22
Shanahan, 2011: Communication apprehension among business and accounting students Dublin City University, (2011) Available at: http://doras.dcu.ie/16071/
Shevlin et al., 2000: Coefficient alpha: A useful indicator of reliability? Personality and Individual Differences, 28 (2000), pp. 229-237
Simons et al., 1995: A profile of communication apprehension in accounting majors: Implications for teaching and curriculum revision Journal of Accounting Education, 13 (1995), pp. 299-318
Sin et al., 2012: An exploration of students’ conceptions of accounting work Accounting Education: An International Journal, 21 (2012), pp. 323-340
Spitzberg and Cupach, 1984: Interpersonal communication competence Sage Publications, (1984)
Stanga and Ladd, 1990: Oral communication apprehension in beginning accounting majors: An exploratory study Issues in Accounting Education, 5 (1990), pp. 180-194
Sterling, 1980: Schools of accounting: A look at the issues American Institute of Certified Public Accountants, (1980)
Triki et al., 2012: Anti-intellectualism, tolerance for ambiguity and locus of control: Impact on performance in accounting education Advances in Accounting Education, 13 (2012), pp. 87-107
Tsui, 1993: Tolerance for ambiguity, uncertainty audit qualifications and banker's perceptions Psychological Reports, 72 (1993), pp. 915-919
UKCES, 2009: The Employability Challenge. Full Report UKCES, (2009)
UNCTAD, 1998: Guideline for a global accounting curriculum and other qualifications requirements UNCTAD Secretariat, (1998)
Walker et al., 2007: Factors influencing organizational change efforts. An integrative investigation of change content, context, process and individual differences Journal of Organizational Change Management, 20 (2007), pp. 761-773
Wang and Chan, 1995: Top management perception of strategic information processing in a turbulent environment Leadership and Organization Development Journal, 16 (1995), pp. 33-43
Wells et al., 2009: Professional skills and capabilities of accounting graduates: The New Zealand expectation gap? Accounting Education: An International Journal, 18 (2009), pp. 403-420
Westerberg et al., 1997: Does the CEO matter? An empirical study of small Swedish firms operating in turbulent environments Scandinavian Journal of Management, 13 (1997), pp. 251-270
Wright and Davidson, 2000: The effect of auditor attestation and tolerance for ambiguity on commercial lending decisions Auditing: A Journal of Practice and Theory, 19 (2000), pp. 67-81
Yazici, 2005: A study of collaborative learning style and team learning performance Education + Training, 47 (2005), pp. 216-229
Yurtsever, 2001: Tolerance of ambiguity, information, and negotiation Psychological Reports, 89 (2001), pp. 57-64 http://dx.doi.org/10.2466/pr0.2001.89.1.57
Zhang, 2002: Thinking styles: Their relationships with modes of thinking and academic performance Educational Psychology, 22 (2002), pp. 331-348
Las obras que se publican en esta revista están sujetas a los siguientes términos:
1. Ediciones de la Universidad de Murcia (EDITUM) y ASEPUC conservan los derechos patrimoniales (copyright) de las obras publicadas, y favorece y permite la reutilización de las mismas bajo la licencia de uso indicada en el punto 2.
2. Las obras se publican en la edición electrónica de la revista bajo una licencia de Creative Commons Reconocimiento-NoComercial-SinObraDerivada 4.0 Internacional. Permite copiar, distribuir e incluir el artículo en un trabajo colectivo (por ejemplo, una antología), siempre y cuando no exista una finalidad comercial, no se altere ni modifique el artículo y se cite apropiadamente el trabajo original. Esta revista no tiene tarifa por la publicación Open Access. ASEPUC y EDITUM financian los costes de producción y publicación de los manuscritos.
3. Condiciones de auto-archivo. Se permite y se anima a los autores a difundir electrónicamente la versión publicada de sus obras, ya que favorece su circulación y difusión y con ello un posible aumento en su citación y alcance entre la comunidad académica.