Contabilidad y Aprensión Comunicativa: Estudio Comparativo de los Niveles y Perfiles de AC en los Estudiantes Universitarios

Accounting and Communicative Apprehension: Comparative Study on CA levels and Profiles of University Students

  • José Luis Arquero Montaño Universidad de Sevilla
  • José Antonio Donoso Anes Universidad de Sevilla
  • Trevor Hassall Sheffield Hallan University
  • John Joyce Sheffield Hallam University
Palabras clave: aprensión comunicativa, formación en contabilidad, capacidades de comunicación

Resumen

La contabilidad está directamente relacionada con la actividad de comunicar. En esta línea, organizaciones de gran relevancia en el área contable han manifestado opiniones, apoyadas por los resultados de investigaciones, en favor de una mayor atención al desarrollo de este núcleo de capacidades en los profesionales de la contabilidad, ya sea durante la formación universitaria o posteriormente. Como consecuencia, un creciente número de programas de formación incluyen el desarrollo de las capacidades de comunicación como un objetivo educativo, integrando actividades que inciden en el perfeccionamiento de estas destrezas. Sin embargo, es necesario tener en cuenta la existencia de factores limitativos, como los niveles de aprensión comunicativa, que pueden provocar que el esfuerzo de formación sea poco efectivo, cuando no contraproducente. Así, con el objeto de conocer la influencia de estos factores, analizamos los niveles y perfiles de aprensión comunicativa de una muestra de estudiantes universitarios de contabilidad comparándolos con los de otras áreas de conocimiento.

Descargas

La descarga de datos todavía no está disponible.

Citas

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.
Publicado
01-07-2003
Cómo citar
Arquero Montaño, J. L., Donoso Anes, J. A., Hassall, T., & Joyce, J. (2003). Contabilidad y Aprensión Comunicativa: Estudio Comparativo de los Niveles y Perfiles de AC en los Estudiantes Universitarios. Revista De Contabilidad - Spanish Accounting Review, 6(12), 21-46. Recuperado a partir de https://revistas.um.es/rcsar/article/view/386791
Sección
Artículos