Autores
Jose Arquero Montaño, Trevor Hassall, John Joyce, José Antonio Donoso Anés, Guillermo Lahoz Delia, Carmen García Rodríguez, Raúl Bendala José, Virtudes Romero, María Elisa, Sergio Manuel Jiménez Cardoso, José María González González, Amalia Carrasco Gallego, Mª Duarte Atoche, José Julián Hernández Borreguero, Eva María Buitrago Esquinas, Manuel Jesús Sánchez Franco, María Rosario López Gavira, Ignacio Castro Abancens, María Luisa Ridao Carlini, Asunción Rodríguez Ramos, José Antonio Camúñez Ruiz, Francisco Serrano Domínguez, David Pons Florit, Juliana Correa Manfredi, José María Rodríguez López, Lorena González-Piñero Doblas, Ana Abreu Sánchez, Yolanda Spinola-Elias, Rafael Períañez Cristóbal, José María Calama Rodríguez, Eduardo Herrero Vázquez, Alfonso Mazuelos Rojas, María de la Montaña Durán-Barrantes, Rita del Río Rodríguez, María del Carmen Borrás Álvarez, Manuel-Fernando Mancera-Martínez, Francisco José Arenas Márquez, María Esther Chávez Miranda, Guillermo Molleda Gimena, José Carlos Ruiz del Castillo, Aurora Virginia Pérez López, José Ángel Pérez López, Miriam Núñez Torrado
Descripción
Accounting is about measuring and communicating. Accounting bodies and employers have expressed opinions, which have been supported by research results, advocating that greater emphasis is placed on the development of communication skills throughout the education and training of accountants. Consequently, an increasing number of accounting programs now include communication skills as educational objectives or learning outcomes, and have integrated activities into the curriculum specifically to develop these skills. It is important to recognise that certain factors can severely restrict the development of communication skills; a major factor is communication apprehension. Research suggests that the existence of high levels of communication apprehension will make efforts to improve communication skills ineffective. Previous research findings indicate that accounting students have high levels of communication apprehension.
This paper compares and contrasts the levels and profiles of communication apprehension exhibited by accounting students at the (UK University) and those at the (ESP University). The levels of communication apprehension are also compared with those of students from other disciplines at the same institutions. The results confirm the high levels of communication apprehension in European accounting students. There are notable differences between the two countries however in certain underlying factors.