Niveles de tolerancia a la ambigüedad en estudiantes españoles de contabilidad: un estudio comparativo

Ambiguity tolerance levels in spanish accounting students: a comparative study

  • José L. Arquero Universidad de Sevilla
  • Concepción Tejero Universidad de Huelva
Palabras clave: tolerancia a la ambigüedad, formación en contabilidad, competencias, capacidades

Resumen

La ambigüedad es la percepción de la inadecuación de la información que resulta de determinadas características de un escenario. En situaciones de toma de decisiones, la percepción de ambigüedad puede percibirse como una amenaza y supone un reto cognitivo. En esta línea la literatura ha tratado la incidencia de los niveles de tolerancia a la ambigüedad (AT) en la toma de decisiones en contextos empresariales y financieros.

Este trabajo trata de estudiar los niveles de AT en una muestra de estudiantes de contabilidad comparándolos con los niveles de otros estudiantes de otras carreras de ciencias sociales.

El instrumento usado es la versión española del MSTAT-II (McLain, 2008) y la muestra está compuesta por estudiantes de distintas carreras de ciencias sociales de la Universidad de Huelva.

Los resultados indican un alto nivel de consistencia interna del instrumento con esta muestra. Los estudiantes de contabilidad presentan niveles de tolerancia a la ambigüedad más bajos que el resto de sus compañeros en otras carreras. Por último, se debaten las implicaciones educativas para las universidades de estos resultados.

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Publicado
01-01-2009
Cómo citar
Arquero, J. L., & Tejero, C. (2009). Niveles de tolerancia a la ambigüedad en estudiantes españoles de contabilidad: un estudio comparativo. Revista De Contabilidad - Spanish Accounting Review, 12(1), 95-116. https://doi.org/10.1016/S1138-4891(09)70003-2
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