Accounting and Communicative Apprehension: Comparative Study on CA levels and Profiles of University Students
Contabilidad y Aprensión Comunicativa: Estudio Comparativo de los Niveles y Perfiles de AC en los Estudiantes Universitarios
Abstract
Accounting in about communicating. In this regard, important accounting bodies and firms have expressed their opinion, based on results from research carried out, advocating greater emphasis in the development of communication skills throughout accounting degrees. As a consequence, an increasing number of accounting programs are including communication skills as educational objectives. integrating activities in order to improve these skills. However, the effect of constraining factors must be taken into account, such as communicative apprehension (CA) which can cause educational and training efforts to be ineffective, to the extent of being counterproductive. In this paper, we study the levels and profiles of communicative apprehension in accounting students compared to those obtained from a sample of students at other faculties.
Downloads
References
ACCOUNTING EDUCATION CHANGE COMMISSION (1990): Objectives of Education for Accountants (Position Statement No. 1), New York, Accounting Education Change Commission.
ACCOUNTING STANDARD BOARD (1999): Definitive Statement (SOP), Statement of Principles for Financial Reporting, ASB, London.
ALBRECHT, W.S. y SACK, R. (2000): Accounting Education: Charting the Course through a Perilous Future, American Accounting Association, Accounting Education Series, Vol. 16, Sarasota, Florida.
ALLEN, M. y BOURHIS, J. (1992): Meta-analysis ofthe Relationship Between Communication Apprehension and Cognítive Performance, Communication Education, 41, (1), p.68-76.
ALLEN, M. (1996):The Relationship of Communication Apprehension to Communication Behaviour: A Meta-Analysis, Communication Qua11erly, 44, (2), p.214-226.
ALVAREZ CÁCERES, R. (1994): Estadística multivariante y no paramétrica con SPSS: aplicación a las ciencias de la salud, Madrid, Díaz de Santos.
AMERICAN ACCOUNTING ASSOCIATION (1966): A Statement of Basic Accounting Theory, AAA, Illinois.
AMERICAN ACCOUNTING ASSOCIATION (1986): Bedford Committee Report, American Accounting Association Committee on the Future, Content, and Scope of Accounting Education Future Accounting Education: Preparing for the Expanding Profession, Issues in Accounting Education, I, p.169-195.
AMERICAN ACCOUNTING ASSOCIATION (2000): The State of the Accounting and Business Environments and Ejfectíve Academic Responses Thereto, Report of the Environmental Screening Committee, American Accounting Association.
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (1992): Academic Preparation to Become a Certified Public Accountant, AICPA, New York.
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (1999): The AICPA Core Competency Framework for Entry into the Accounting Profession,
NY, AICPA, Disponible en línea en www.aicpa.org/edu/.
ANDREWS, P; ANDREWS, J y WILLIAMS, G. (1999): Public speaking: Connecting you and your audience, Chapter 3, Dealing with communication apprehension, Boston, Houghton Mifflin Company.
ARQUERO MONTAÑO, J.L. (2000): Capacidades no técnicas en el perfil profesional profesional en contabilidad: las opiniones de profesionales y docentes, Revista Española de Financiación y Contabilidad, XXIX, 103, p.149-172.
ARQUERO MONTAÑO, J.L. (2001) Comunicaciónj y Contabilidad: Implicaciones y propuestas para la formación en contabilidad, Revista de Contabilidad, Vol. 4, No.7.
ARTHUR ANDERSEN y CO. (1989): Perspectives on Education: Capabilities far Success in the Ac counting Profession, White Paper, New York.
ASOCIACIÓN ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACIÓN DE EMPRESAS (1999): Marco Conceptual para la lnfonnación Financiera, Madrid, AECA.
AUSTRALIAN ACCOUNTING RESEARCH FORUM (1990): Statement on Accounting Concepts, SAC No. 3 Qualitative Characteristics of Financial Information, Cauldfield, AARF.
BECKER, E.A. y MCLENNAN, T.G. (1994): Integrating Communícation Skílls into the Accounting Currículum: Evaluating Writing Assignments, en Burns, J.O. y Needles, B.E. JR. Accounting Education for the 21st Century, The global challenges, Pergamon.
BESTEIRO, Mª. A. y SÁNCHEZ, G. (1998): Contabilidad Financiera y de Sociedades, Madrid, Ed. Pirámide.
BHAMORNSIRI, D. y GUJNN, R.E. (1991): The Road to Partnership in the 'Big Six' Firms: Implications for Accounting Education, Issues in Accounting Education, 6, 1, p.924.
BOOROM, M.L., GOOLSBY, J.R. y RAMSEY, R.P. (1998): Relational Communication Traits and their Effect on Adaptiveness and Sales Performance, Academy of Marketing Science Journal, 26, (1), p.16-30.
CARMONA MORENO, S. y CARRASCO FENECH, F. (1995): Estados contables, Madrid, McGraw Hill.
CLARKE, P.J. (1990): The present and future importance of currículum tapies relevam to accounting practice: A study of Irish perceptions, Dublin, University College.
COMECHE MORENO, M.I.; DÍAZ GARCÍA, M.I. y VALLEJO PAREJA, M.A. (1995): Cuestionarios, inventarios y escalas: ansiedad, depresión y habilidades sociales. Madrid, Fundación Universidad-Empresa.
DALY, J. A. y MILLER, M. D. (1975): The Empirical Development of an Instrument to Measure Writing Apprehension, Research in Teaching of English, 9, p.242-249.
DELEO, W. y LETOURNEAU, C. (1994): Writing: a Natural Part of Accounting, ManagementAc counting, Septiembre.
DEPPE, L.A., SONDEREGGER, E.O., STICE, J.D., CLARK, D.C. y STREULING, G.F. (1991): Emerging Competencies for the Practice of Accountancy. Journal of Accounting Education, 9, p.257-290.
FERRÁN ARANAZ, M. (2001): SPSS para Windows: análisis estadístico, Madrid, McGraw-Hill Interamericana.
FORDHAM, D.R., y GABBIN, A.L. (1996) Skills Versus Apprehension: Empirical Evidence on Oral Communication, Business Communication Quarterly, 59 (3); p.88-98.
FREMOW, W.J. (1984): Cognitive-Behavioral Therapies for Modification of Communication Ap prehension, en Daly, J.A. and McCroskey, J.C. (Eds), Avoiding Communication, Beverly Hills, California, Sage Publications.
FRIEDRICH, G. y GOSS, B. (1984): Systematic Desensitization, en Daly, J.A. and McCroskey, J.C. (Eds), Avoiding Communication, Beverly Hills, California, Sage Publications.
GOODE, W.J. y HATI, P.K. (1988): Métodos de investigación social, Trillas, México.
HASSALL, T; JOYCE, J; ARQUERO, J.L. y DONOSO, J.A. (2001): The Employers' Priorities - Vocational Skills and Capabilities for Management Accountants, Industry & Higher Education, Diciembre, p. 421-429.
HIRSCH, M.L. y COLLINS, J.D. (1988): An Integrated Approach to Communications Skills in an Accounting Curriculum, Journal of Accounting Education, 6, p.15-4L.
INGRAM, R.W. y FRAZIER, C.R. (1980): Developing communication skills for the accounting profession, AAA, Sarassota.
INTERNATIONAL ACCOUNTING STANDARD COMMITIEE (1989): Framework for the preparation and presentation of financial statements, IASC, London.
INTERNATIONAL FEDERATION OF ACCOUNTANTS (Education Committee) (1994): 2000 and Beyond. A Strategic Framework For Prequalification Education for the Accountancy Profession in the year 2000 and beyond. N.Y., IFAC.
INTERNATIONAL FEDERATION OF ACCOUNTANTS (Education Committee) (1996): IEG 9 Prequalification Education, Assessment of professional competence and experience requeriments of professional accountants, N.Y., IFAC.
INTERNATIONAL FEDERATION OF ACCOUNTANTS (Education Committee) (2001): Competence-Based Approaches to the Preparation and Work of Professional Accountants, Exposure draft. N.Y., IFAC.
KELLY, L. (1984): Social Skills Training as a Mode of Treatment for Social Communication Problems. En Daly, J.A. and McCroskey, J.C. (Eds), Avoiding Communication, Beverly Hills, California, Sage Publications.
LAFRANCOIS, H.A., (1990): Dear (CPA Firm): How do the Skills of your New-Graduate-Accountants Match the Skills you Need? Journal of Career Planni11g and Employment, 51, (1), p.71-73.
LAFRANCOIS, H.A. (1992): The Marketing of an Accounting Graduate: Characteristics most Desired by CPA firms, Journal of Education for Business, 67, (4), p.206-209.
LARRÁN, M; PIÑERO, J.M. y RUÍZ, E. (1996): Estudio de experiencias realizadas en la docencia de análisis contable: objetivos y métodos didácticos. Revista Española de Financiación y Contabilidad, 88, p.715-742.
LEARY, M.R. (1991): Social Anxiety, Shyness and Related Constructs, en Robinson, J.P.; Shaver, P.R. y Wrightsman, L.S. -Eds- Measures of personality and social psychological attitudes, San Diego, Academic Press.
MARSTON, D. (2002): Cornmunication Apprehension. From Roots to Reconstruction. Disponible en línea en. http://students.usm.maine.edu/deborah.marston
MAY, G.S., WINDAL, F.W. y SYLVESTRE, J. (1995): The Need for Change in Accounting Education: an Educator Survey, Journal of Accounting Education, 13, (1), p.21-43.
MCCROSKEY, J.C., (1982): An Introduction to Rhetorical Communication (4th Ed), Englewood Cliffs, Prentice-Hall.
MCCROSKEY, J.C. (1984): The Communication Apprehensíon Perspective, in Daly, J.A. and McCroskey, J.C. (Eds), Avoiding Communication, Beverly Hills, California, Sage Publications.
MOHRWEIS, L.C. (1991): The Impact of Writing Assignments on Accounting Students' Writing Skills, Journal of Accounting Education, 9, p. 309-325.
MONPERE MC ISAAC, C. y SEPE, J.F. (1996): Improving the Writing of Accounting Students: a Cooperative Venture, Journal of Accounting Education, 14, 4, p.515-533.
NOVIN, A. y PEARSON, M. (1989): Non-Accounting-Knowledge Qualifications for Entry Level Public Accountants, The Ohio CPA Journal, p.12-17.
NOVIN, A., PEARSON, M.A. y SENGE, S.V. (1990): Improving the Currículum for Aspiring Management Accountants: The Practitioner's Point of Víew, Journal of Accounting Education, 8, p.207-224.
NOVIN, A.M. y TUCKER, J. M. (1993): The Composition of 150-hour Accounting Programs: An Empirical Investigation, Issues in Accoimting Education, 8, p.273-291.
O'CONNOR T.J. y RUCHALA, L.V. (1998): A Model for Small-Group Writing Labs in an Ac counting Curriculum, Issues in Accounting Education, 13, 1, p.93-111.
RUCHALA, L.V. y HlLL, J.W. (1994): Reducing Accounting Students' Oral Communication Aprehension: Empirical Evidence, Journal of Accounting Education, 12, (4), p. 283-303.
SIEGEL, G. y SORENSEN, J.E. (1999): Counting More, Counting Less. Transformations in the Man agement Accounting Profession, The 1999 Practice Analysis of Management Accounting, Montvale, Institute of Management Accountants, IMA.
SIERRA BRAVO, R. (1999): Técnicas de investigación social: teoría y ejercicios. Madrid. Paraninfo, 13ª edición.
SIMONS, K; HlGGlNS, M. y LOWE, D. (1995): A Profile of Communication Apprehension in Accounting Majors: Implications for Teaching and Curriculum Revisíon. Journal of Accounting Education, 13, (3), p. 299-318.
SMYTHE, M-J, y NIKOLAI, L.A. (2002): A Thematic Analysis of Oral Communication Concerns Wíth Implications for Currículum Design, Journal of Accounting Education, 20, (2), p. 163-181.
SPILLER, E.A. y GOSMAN, M.L. (1988): Contabilidad Financiera, Bogotá, McGraw Hill, 4ª edición.
SPITZBERG, B.H., y CUPACH, W.R. (1984): Inte1personal Communication Competence, Beverly Hills, California, Sage.
STANGA. K.G. y LADD, R.T. (1990): Oral Communication Apprehension in Begining Accounting Majors: an Exploratory Study, Issues in Accounting Education, 5, (2), p.180-194.
TYNJÁLA, P. (1998): Writing as a Learning Tool for Constructive Learning: Students' Learning Experiences during an Experiment, Higher Education, 36, 2, p.209-231.
UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT (1998): Guideline for a Global Accounting Curriculum and other Qualifications Requirements, Geneva, UNCTAD secretariat.
VELA, M.; MONTESINOS, V. y SERRA, V. (1996): Manual de Contabilidad, Barcelona, Ed. Ariel.
VISAUTA VlNACUA, B. (2001): Análisis estadístico con SPSS para Windows: estadística multivariante, Madrid, McGraw-Hill Interamericana.
VISAUTA VlNACUA, B. (2002): Análisis estadístico con SPSS para Windows. Estadística básica. Madrid, McGraw Hill Interamericana, 2ª edición.
ZINSSER, W. (1988): Writing to learn, New York, Harper Row.
The publications in this journal are subject to the following terms:
1. Ediciones de la Universidad de Murcia (EDITUM) and ASEPUC conserve the patrimonial rights (copyright) of the published manuscripts, and favour and allow their reuse under the licence of use indicated in point 2.
2. The manuscripts are published in the electronic edition of the journal under an Attribution-NonCommercial-NoDerivatives 4.0 International licence. It allows to copy, distribute and include the article in a collective work (for example, an anthology), as long as there is no commercial purpose, the article is not altered or modified and the original work is properly cited. This journal is free of charge for the Open Access publication. ASEPUC and EDITUM finance the productiona and publication costs of the manuscripts.
3. Conditions for self-archiving. Authors are permitted and encouraged to electronically disseminate the published version of their works, as it favors their circulation and dissemination and thus a possible increase in their citation and reach among the academic community.
