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

  • José Luis Arquero Accounting and Finance, Universidad de Sevilla, Seville, Spain https://orcid.org/0000-0002-7086-8812
  • Carmen Fernández Polvillo Accounting and Finance, E.U de Osuna (Universidad de Sevilla), Seville, Spain
  • Trevor Hassall Department of Finance, Accounting and Business Systems, Sheffield Hallam University, Sheffield, UK
  • John Joyce Department of Finance, Accounting and Business Systems, Sheffield Hallam University, Sheffield, UK
Palabras clave: Aprensión comunicativa, Tolerancia a la ambigüedad, Estilos de aprendizaje, Desarrollo de capacidades, Docencia de la contabilidad

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.

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Publicado
01-01-2017
Cómo citar
Arquero, J. L., Fernández Polvillo, C., Hassall, T., & Joyce, J. (2017). Relaciones entre aprensión comunicativa, tolerancia a la ambigüedad y estilos de aprendizaje en estudiantes de contabilidad. Revista De Contabilidad - Spanish Accounting Review, 20(1), 13-24. https://doi.org/10.1016/j.rcsar.2015.10.002
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