Communication apprehension and communication self-efficacy in accounting students

Asian Review of Accounting

Volumn 21, Issue 2, 2013, Pages 160-175

  Hassall, Trevor ^a   Arquero, Jose L ^b   Joyce, John ^a   Gonzalez, Jose M ^b  

^a SHEFFIELD HALLAM UNIVERSITY   (United Kingdom)

^b UNIVERSITY OF SEVILLE   (Spain)

Author keywords

Accounting; Communication; Communication apprehension; Communication self efficacy; Communication skills

Indexed keywords

EID: 84880353860     PISSN: 13217348     EISSN: 17588863     Source Type: Journal    
DOI: 10.1108/ARA-03-2013-0017     Document Type: Article

References (98)

1. Accounting Education Change Commission (1990), Objectives of Education for Accountants (Position Statement No. 1), Accounting Education Change Commission, New York, NY.
2. Ackerman, P.L., Shapiro, S. and Beier, M.E. (2011), "Subjective estimates of job performance after job preview: determinants of anticipated learning curves", Journal of Vocational Behavior, Vol. 78 No. 1, pp. 31-48.
3. Adler, R.B. (1977), Confidence in Communication: A Guide to Assertive and Social Skills, Holt, Rinehart and Wilson, New York, NY.
4. Albrecht, W.S. and Sack, R.J. (2000), Accounting Education: Charting the Course through a Perilous Future, Accounting Education Series Vol. 16, American Accounting Association, Sarasota, FL.
5. Allen, M. and Bourhis, J. (1996), "The relationship of communication apprehension to communication behaviour: a meta-analysis", Communication Quarterly, Vol. 44 No. 2, pp. 214-226.
6. Aly, I.M. and Islam, M. (2003), "Audit of accounting program on oral communications apprehension: a comparative study among accounting students", Managerial Auditing Journal, Vol. 18 No. 9, pp. 751-760.
7. American Accounting Association Committee on the Future, Content, and Scope of Accounting Education (1986), "Future of accounting education: preparation for the expanding profession", Issues in Accounting Education, Vol. I No. 1, pp. 169-195.
8. American Institute of Certified Public Accountants (AICPA) (Comité Beamer) (1969), Report of the Committee on Education and Experience Requirements for CPA's, AICPA, New York, NY.
9. American Institute of Certified Public Accountants (AICPA), Future Issues Committee (1987), On Achieving Changes in Accounting Education, AICPA, New York, NY.
10. American Institute of Certified Public Accountants (AICPA) (1988), Education Requirements for Entry into the Accounting Profession (Revisió n del Informe del Comité Albers), AICPA, New York, NY.
11. American Institute of Certified Public Accountants (AICPA) (1992), Academic Preparation to Become a Certified Public Accountant, AICPA, New York, NY.
12. American Institute of Certified Public Accountants (AICPA) (1999), The AICPACore Competency Framework for Entry into the Accounting Profession, AICPA, New York, NY.
13. Arquero, J.L. and McLain, D.L. (2010), "Preliminary validation of the Spanish version of the Multiple Stimulus Types Ambiguity Tolerance Scale (MSTAT-II)", The Spanish Journal of Psychology, Vol. 13 No. 1, pp. 476-484.
14. Arquero, J.L., Donoso, J.A., Hassall, T. and Joyce, J. (2001), "Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers opinion", Accounting Education: An International Journal, Vol. 10 No. 3, pp. 299-313.
15. Arquero, J.L., Donoso, J.A., Hassall, T. and Joyce, J. (2007), "Accounting students and accounting apprehension: a study of Spanish and UK students", European Accounting Review, Vol. 16 No. 2, pp. 299-322.
16. Arthur Andersen and Co (1989), Perspectives on Education: Capabilities for Success in the Accounting Profession, Arthur Andersen and Co, New York, NY.
17. Ayers, J., Ayers, D.M. and Sharp, D. (1993), "A progress report on the development of an instrument to measure communication apprehension in employment interviews", Communication Research Reports, Vol. 10 No. 1, pp. 87-94.
18. Bandura, A. (1977), "Self-efficacy: toward a unifying theory of behavioral change", Psychological Review, Vol. 84 No. 2, pp. 191-215.
19. Bandura, A. (1983), "Self-efficacy determinants of anticipated fears and calamities", Journal of Personality and Social Psychology, Vol. 45, pp. 464-469.
20. Bandura, A. (1986), Social Foundations of Thoughts and Action: A Social Cognitive Theory, Prentice-Hall, Englewood Cliffs, NJ.
21. Bandura, A. (1997), Self-Efficacy: The Exercise of Control, W.H. Freeman, New York, NY.
22. Bandura, A. (2006), "Guide for constructing self-efficacy scales", in Bandura, A. (Ed.), Self-Efficacy Beliefs of Adolescents, Information Age Publishing, Greenwich, CT, pp. 307-337.
23. Berger, B.A. and McCroskey, J.C. (1982), "Reducing communication apprehension in Pharmacy students", American Journal of Pharmaceutical Education, Vol. 46, Summer, pp. 132-136.
24. Berger, B.A., Baldwin, H.J., McCroskey, J.C. and Richmond, V.P. (1982), "Implementation of a systematic desensitization program and classroom instruction to reduce communication apprehension in pharmacy students", American Journal of Pharmaceutical Education, Vol. 46, Falls, pp. 227-234.
25. Bhamornsiri, D. and Guinn, R.E. (1991), "The road to partnership in the 'Big Six' firms: implications for accounting education", Issues in Accounting Education, Vol. 6 No. 1, pp. 9-24.
26. Boorom, M.L., Goolsby, J.R. and Ramsey, R.P. (1998), "Relational communication traits and their effect on adaptiveness and sales performance", Academy of Marketing Science Journal, Vol. 26 No. 1, pp. 16-30.
27. Borgatta, E.F. and Bales, R.F. (1956), "Sociometric status patterns and characteristics of interaction", Journal of Social Psychology, Vol. 43 No. 2, pp. 289-297.
28. Christensen, T.E., Fogarty, T.J. and Wallace, W.A. (2002), "The association between the directional accuracy of self-efficacy and accounting course performance", Issues in Accounting Education, Vol. 17 No. 1, pp. 1-26.
29. Clark, R. and Gieve, S.N. (2006), "On the discursive construction of 'the Chinese learner'", Language Culture and Curriculum, Vol. 19 No. 1, pp. 54-73.
30. Covaleski, M.A., Dirsmith, M.W. and Rittenberg, L. (2003), "Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert", Accounting Organisations and Society, Vol. 28 No. 4, pp. 323-355.
31. Craig, R. and Mckinney, C.N. (2010), "A successful competency-based writing skills development programme: results of an experiment", Accounting Education: An International Journal, Vol. 19 No. 3, pp. 257-278.
32. Daly, J.A. and McCroskey, J.C. (1975), "Occupational choice and desirability as a function of communication apprehension", Journal of Counselling Psychology, Vol. 22 No. 4, pp. 309-313.
33. Daly, J.A. and Miller, M.D. (1975), "Further studies on writing apprehension: SAT scores, success expectations, willingness to take advanced courses and sex differences", Research in the Teaching of English, Vol. 9 No. 3, pp. 249-253.
34. Daly, J.A., Richmond, V.P. and Leth, S. (1979), "Social communicative anxiety and the personnel selection process: testing the similarity effect in selection decisions", Human Communication Research, Vol. 6 No. 1, pp. 18-32.
35. De Lange, P., Jackling, B. and Gut, A.M. (2006), "Accounting graduates' perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities", Accounting and Finance, Vol. 46 No. 3, pp. 365-386.
36. Deppe, L.A., Sonderegger, E.O., Stice, J.D., Clark, D.C. and Streuling, G.F. (1991), "Emerging competencies for the practice of accountancy", Journal of Accounting Education, Vol. 9 No. 1, pp. 257-290.
37. Diamond, M. (2005), "Accounting education, research and practice: after Enron where do we go?", European Accounting Review, Vol. 14 No. 2, pp. 353-362.
38. Elliot, K.R. and Jacobsen, D.P. (2002), "The evolution of the knowledge professional", Accounting Horizons, AAA, Vol. 16 No. 1, pp. 69-80.
39. Fordham, D.R. and Gabbin, A.L. (1996), "Skills vs apprehension: empirical evidence on oral communication", Business Communication Quarterly, Vol. 59 No. 3, pp. 88-98.
40. Fremouw, M.J. (1984), "Cognitive-behavioural therapies for modification of communication apprehension", in Daly, J.A. and McCroskey, J.C. (Eds), Avoiding Communication, Sage Publications, Beverly Hills, CA, pp. 209-239.
41. Friedrich, G. and Goss, B. (1984), "Systematic desensitization" , in Daly, J.A. and McCroskey, J.C. (Eds), Avoiding Communication: Shyness, Reticence, and Communication Apprehension, Sage Publications, Beverly Hills, CA, pp. 305-329.
42. Graham, A., Hampton, M. and Willett, C. (2009), "What not to write: an intervention in written communication skills for accounting students", International Journal of Management Education, Vol. 8 No. 2, pp. 67-74.
43. Gray, F.E. (2010), "Specific oral communication skills desired in new accountancy graduates", Business Communication Quarterly, Vol. 73 No. 1, pp. 40-67.
44. Gray, F.E. and Murray, N. (2011), "A distinguishing factor: oral communication skills in new accountancy graduates", Accounting Education: An International Journal, Vol. 20 No. 3, pp. 274-294.
45. Hackett, G. and Lent, R.W. (1992), "Theoretical advances and current enquiry in career psychology", in Brown, S.D. and Lent, R.W. (Eds), Handbook of Counseling Psychology, 2nd ed., Wiley, New York, NY, pp. 419-451.
46. Harrington, C. (2000), "The accounting profession: looking ahead", Journal of Accountancy, Vol. 200 No. 4, pp. 43-72.
47. Hassall, T., Joyce, J., Arquero Montano, J.L. and Donoso Anes, J.A. (2003), "The vocational skills gap for management accountants: the stakeholders perspectives", Innovations in Education and Teaching International, Vol. 40 No. 1, pp. 78-88.
48. Hassall, T., Joyce, J., Arquero Montano, J.L. and Donoso Anes, J.A. (2005a), "Priorities for the development of vocational skills in management accountants: a European perspective", Accounting Forum, Vol. 29 No. 4, pp. 379-394.
49. Hassall, T., Joyce, J., Arquero Montano, J.L. and Donoso Anes, J.A. (2006), "Communication apprehension and maths anxiety as barriers to communication and numeracy skills development in accounting and business education", Education and Training, Vol. 48 No. 6, pp. 454-464.
50. Hassall,T., Joyce, J., Bramhall, M.D., Robinson, I.M. andArquero, J.L. (2005b), "The sound of silence? A comparative study of the barriers to communication skills", Development in Accounting and Engineering Students Industry and Higher Education, Vol. 19 No. 5, pp. 392-398.
51. Hofstede, G.H. (2001), Culture's Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nations, 2nd ed., Sage Publications, California, CA, pp. 1-77.
52. Holtzman, Y. (2004), "The Transformation of the accounting profession in the United States: from information processing to strategic business advising", Journal of Management Development, Vol. 23 No. 10, pp. 949-961.
53. Howieson, B. (2003), "Accounting practice in the new millennium: is accounting education ready to meet the new challenge?", The British Accounting Review, Vol. 35 No. 2, pp. 69-103.
54. International Federation of Accountants (IFAC), Education Committee (1994), 2000 and Beyond. A Strategic Framework for Prequalification Education for the Accountancy Profession in the Year 2000 and Beyond, IFAC, New York, NY.
55. International Federation of Accountants (IFAC), Education Committee (1996), IEG 9Prequalification Education, Assessment of Professional Competence and Experience Requirements of Professional Accountants, IFAC, New York, NY.
56. International Federation of Accountants (IFAC) - Financial and Management Accounting Committee (2002), The Role of the Chief Financial Officer in 2010, IFAC, New York, NY.
57. Jackling, B. and De Lange, P. (2009), "Do accounting graduates' skills meet the expectations of employers? A matter of convergence or divergence", Accounting Education: An International Journal, Vol. 18 Nos 4-5, pp. 369-385.
58. James, K.L. (2008), "Barriers to accounting as a career choice for African American students", Research in Higher Education Journal, Vol. 1, November, pp. 58-67.
59. Jerusalem, M. and Mittag, W. (1995), "Self-efficacy in stressful life transitions", in Bandura, A. (Ed.), Self-Efficacy in Changing Societies, Cambridge University Press, New York, NY, pp. 177-201.
60. Kavanagh, M.H. and Drennan, L. (2008), "What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations", Accounting and Finance, Vol. 48 No. 2, pp. 279-300.
61. Kember, D. (2000), "Misconceptions about the learning approaches, motivation and study practices of Asian students", Higher Education, Vol. 40 No. 1, pp. 99-121.
62. Kerby, D. and Romine, J. (2009), "Develop oral presentation skills through accounting curriculum design and course-embedded assessment", Journal of Education for Business, Vol. 85 No. 3, pp. 172-179.
63. LaFrancois, H.A. (1990), "Dear (CPA Firm): how do the skills of your new-graduate-accountants match the skills you need?", Journal of Career Planning and Employment, Vol. 51 No. 1, pp. 71-73.
64. LaFrancois, H.A. (1992), "The marketing of an accounting graduate: characteristics most desired by CPA firms", Journal of Education for Business, Vol. 67 No. 4, pp. 206-209.
65. Lent, R.W. and Hackett, G. (1987), "Career self-efficacy: empirical status and future directions", Journal of Vocational Behavior, Vol. 30 No. 3, pp. 347-382.
66. Marambe, K.N., Vermunt, J.D. and Boshuizen, H.P.A. (2011), "A cross-cultural comparison of student learning patterns in higher education", Higher Education, Vol. 64 No. 3, pp. 299-316.
67. Marlatt, A.A., Baer, J.S. and Quigley, A.A. (1995), "Self-efficacy and addictive behavior", in Bandura, A. (Ed.), Self-Efficacy in Changing Societies, Cambridge University Press, New York, NY, pp. 289-316.
68. Marton, F., Wen, Q. and Wong, K.C. (2005), " ' Read a hundred times and the meaning will appeary' changes in Chinese university students' views of the temporal structure of learning", Higher Education, Vol. 49 No. 3, pp. 291-318.
69. McCroskey, J.C. (1984), "The communication apprehension perspective", in Daly, J.A. and McCroskey, J.C. (Eds), Avoiding Communication, Sage Publications, Beverly Hills, CA, pp. 13-38.
70. McCroskey, J.C. and Anderson, J.F. (1976), "The relationship between communication apprehension and academic achievement among college students", Human Communication Research, Vol. 3 No. 1, pp. 73-81.
71. McCroskey, J.C. and Richmond, V.P. (1976), "The effects of communication apprehension on the perceptions of peers", Western Speech Communication, Vol. 40 No. 1, pp. 14-21.
72. McCroskey, J.C., Daly, J.A., Richmond, V.P. and Cox, B. (1976), "The effects of communication apprehension on interpersonal attraction", Human Communication Research, Vol. 2 No. 1, pp. 51-65.
73. Novin, A. and Pearson, M. (1989), "Non-accounting-knowledge qualifications for entry level public accountants", The Ohio CPA Journal, Vol. 48 No. 4, pp. 12-17.
74. Novin, A.M. and Tucker, J.M. (1993), "The composition of 150-hour accounting programs: an empirical investigation", Issues in Accounting Education, Vol. 8 No. 2, pp. 273-291.
75. Novin, A.M., Pearson, M.A. and Senge, S.V. (1990), "Improving the curriculum for aspiring management accountants: the practitioner's point of view", Journal of Accounting Education, Vol. 8 No. 2, pp. 207-224.
76. Olivier, H. (2001), "Challenges facing the accounting profession", European Accounting Review, Vol. 9 No. 4, pp. 603-622.
77. Pajares, F. (1996), "Self-efficacy beliefs in academic settings", Review of Educational Research, Vol. 66 No. 4, pp. 543-578.
78. Palmer, K.N., Ziegenfuss, D.E. and Pinsker, R.E. (2004), "International knowledge skills and abilities of auditors/accountants; evidence from recent competency studies", Managerial Auditing, Vol. 19 No. 7, pp. 889-896.
79. Parker, D.L. (2001), "Back to the future: the broadening accounting trajectory", British Accounting Review, Vol. 33 No. 4, pp. 421-453.
80. Payne, S.K. and Richmond, V.P. (1984), "A bibliography of related research and theory", in Day, J.A. and McCroskey, J.C. (Eds), Avoiding Communication, Sage, Beverly Hills, CA.
81. Quible, Z. and Griffin, F. (2007), "Are writing deficiencies creating a lost generation of business writers?", Journal of Education for Business, Vol. 83 No. 1, pp. 32-36.
82. Richmond, V.P. and McCroskey, J.C. (1989), Communication Apprehension, Avoidance and Effectiveness, Gorusch, Scottsdale, AZ.
83. Russell, K.A., Siegel, G.H. and Kulesza, C.S. (1999), "Counting more, counting less - the 1999 practice analysis of management accounting: provides a snapshot of the current state of the management accounting profession and how the profession has changed", Management Accounting Quarterly, Vol. 1 No. 1, pp. 1-7.
84. Riecken, H.W. (1958), "The effect of talkativeness on ability to influence group solutions of problems", Sociometry, Vol. 21 No. 4, pp. 309-321.
85. Schoen, L.G. and Winocur, S. (1988), "An investigation of the self-efficacy of male and female academics", Journal of Vocational Behavior, Vol. 32 No. 3, pp. 307-320.
86. Schunk, D.H. (1987), "Peer models and children's behavioural change", Review of Educational Research, Vol. 57 No. 2, pp. 149-174.
87. Sharifi, M., McCombs, G.B., Fraser, L.L. and McCabe, R.K. (2009), "Structuring a competencybased accounting communication course at the graduate level", Business Communication Quarterly, Vol. 72 No. 2, pp. 177-199.
88. Siegel, G. and Sorenson, J.E. (1999), "Counting more, counting less, transformations in the management accounting profession", Institute of Management Accountants, Montvale, NJ.
89. Simons, K., Higgins, M. and Lowe, D. (1995), "A profile of communication apprehension in accounting majors: implications for teaching and curriculum revision", Journal of Accounting Education, Vol. 13 No. 3, pp. 299-318.
90. Sorenson, G. and McCroskey, J.C. (1977), "The prediction of interaction behaviour in small groups", Communication Monographs, Vol. 44 No. 1, pp. 73-80.
91. Spitzberg, B.H. and Cupach, W.R. (1984), Interpersonal Communication Competence, Sage Publications, Beverly Hills, CA.
92. Stanga, K.G. and Ladd, R.T. (1990), "Oral communication apprehension in beginning accounting majors: an exploratory study", Issues in Accounting Education, Vol. 5 No. 2, pp. 180-194.
93. Stoner, G. and Milner, M. (2010), "Embedding generic employability skills in an accounting degree: development and impediments", Accounting Education: An International Journal, Vol. 19 Nos 1-2, pp. 123-138.
94. Tourna, E. and Hassall, T. (2006), "Constructing and validating an instrument for measuring and validating attitudes towards the accounting profession", The South European Review of Business Finance and Accounting, Vol. 4 No. 2, pp. 5-33.
95. Walker, M. (2004), "Recovering accounting: an economic perspective", Critical Perspectives on Accounting, Vol. 15 Nos 4-5, pp. 519-527.
96. Wells, P., Gerbic, P., Kranenburg, I. and Bygrave, J. (2009), "Professional skills and capabilities of accounting graduates: the New Zealand expectation gap?", Accounting Education: An International Journal, Vol. 18 Nos 4-5, pp. 403-420.
97. Wilder, M.H. and Stocks, W.M. (2004), "Are accounting graduates favourably recruited for entry level management positions?", Management Accounting Quarterly, Vol. 5 No. 3, pp. 1-28.
98. Zuker, E. (1983), Mastering Assertiveness Skills, AMACOM, New York, NY.