Communication apprehension in UK and Spanish business and accounting students

Hassall, Trevor; Joyce, John; Ottewill, Roger; Montaño, José Luis Arquero; Donoso, José Antonio Mérida

doi:10.1108/eum0000000005351

Cited by 47 publications

(45 citation statements)

References 20 publications

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“…Additionally, Cohen, Pant, and Sharp (1998) and Sweeney and Costello (2009) found differences in ethical judgments between accounting students and business/liberal arts students while Giacomino and Akers (1998) found differences between accounting and nonaccounting majors for thirteen different values. Most related to the current study, Simons, Higgins, and Lowe (1995) and Hassall, Joyce, Ottewill, Arquero, and Donoso (2000) found that accounting majors have higher communication apprehension than general business majors. Given the differences between accounting and other business disciplines, we cannot be confident in the generalizability of the results of existing studies to accounting graduates.…”

Section: Contributionmentioning

confidence: 83%

The written communication skills that matter most for accountants

Riley

Simons

2016

Accounting Education

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Given the importance of effective written communication skills to the discipline of accounting, faculty must emphasize these skills in their classroom in order to adequately prepare students for successful careers in the field. Since 2000, only two studies in the accounting literature have examined which written communication skills are needed by entry-level accountants and consensus is that spelling, grammar, punctuation, and clarity are of utmost importance. We surveyed accounting practitioners and faculty to determine what exactly, within those categories, is most bothersome. For example, within clarity, is it wordy sentences, passive voice, or shifts in tense? By documenting the most bothersome errors, our findings can help accounting educators to focus their limited time on the appropriate skill emphasis. ARTICLE HISTORY

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Section: Contributionmentioning

confidence: 83%

The written communication skills that matter most for accountants

Riley

Simons

2016

Accounting Education

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“…Typically the results (shown later in Table 2) indicate accounting students have higher average levels of CA than other business majors and above national norms (Stanga & Ladd, 1990;Simons et al, 1995;Hassall et al, 2000).…”

Section: Communication Apprehension Studies In Accounting Educationmentioning

confidence: 94%

“…There have been a small number of studies investigating communication apprehension in accounting students (see, for example, Stanga & Ladd, 1990;Ruchala & Hill, 1994;Simons et al, 1995;Hassall et al, 2000). A particularly common issue seems to support Daly and Stafford's (1984) observation that highly anxious individuals select majors having significantly fewer perceived communication demands than those selected by low anxious people.…”

Section: Communication Apprehension Studies In Accounting Educationmentioning

confidence: 99%

Oral and written communication apprehension in accounting students: Curriculum impacts and impacts on academic performance

Gardner

Milne

Stringer

et al. 2005

Accounting Education

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In the context of an accounting curriculum that has been significantly modified over the past decade in response to calls for skills development, this study investigates the impacts of curriculum on students' levels of communication apprehension. An emerging concern in accounting is that attempts made to improve students' communication skills may fail or be less effective for some students because such attempts do not improve, or may even exacerbate, students' anxiety about communicating, which in turn leads to poorer performance. The results from this New Zealand study show that students in their final year of study in which they are exposed to greater communication demands do not, on average, have higher levels of communication apprehension in earlier studies than their peers do. The levels of communication apprehension for final year students decline most markedly for those students starting with higher average levels of apprehension. The results fail to find any strong associations between levels of communication apprehension and students' abilities to advance in their studies or average levels of academic performance. One finding that opens up the possibility for further research, however, is that students' anxiety about communicating in interviews is not reduced.Communication apprehension, accounting education, New Zealand,

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“…They should have the ability to listen, deliver powerful presentations and produce examples of effective business writing (Opt & Loffredo, 2000). Hassall's (2000) study also indicates that prior educational background (science-based, artsbased, or a mix) is significantly associated with average levels of written communication apprehension for accounting and business majors, with those from a science background being highest and those from an arts background being lowest. Students' self-ratings of their own academic ability are also found to be significantly associated with average levels of communication apprehension for both writing and oral communicating, with those students reporting higher than average ability having lower than average levels of communication apprehension.…”

Section: Communication Competence and Performancementioning

confidence: 94%

Cost Accounting Curriculum Related Competencies and Performance of Accountants in South Africa

Wanjau

2014

MJSS

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Purpose -Over the years, the context of work for accounting professionals has changed dramatically. In the present time, the accounting profession has witnessed the existence of a gap between the current and desired skills in the accounting field. Background of StudyOver the years, the context of work for accounting professionals has changed dramatically. Many practicing management accountants have moved to service the information needs of managers who have developed interests in sustainable business, stakeholder management, integrated reporting and a host of new techniques (Burns & Vaivio, 2001;Scapens, 2006;Tan, Fowler & Hawkes, 2004;Sharma, Lawrence & Lowe, 2010). Tan, et al.(2004) point out that the cost accounting curriculum has not kept up with practice. What is being taught may not be relevant to a modern manufacturing environment. Bromwich (2010) observes that the nature and extent of the gap between college and practice raises questions generally about the role of cost accounting education in society. It is not surprising that concerns relating to how effectively academic research engages with practice have been voiced across a diverse range of practice based disciplines (Scapens & Bromwich, 2010;Shapiro, Kirkman and Courtney, 2007;Van Helden & Northcott, 2010). A range of new cost accounting techniques have emerged since the 1970s, for example, activity based costing, costs of quality reporting and strategic management accounting. However, while new techniques are being adopted in practice, the traditional management accounting concepts have not been completely abandoned (Tan et al., 2004). Armitage, Bryant, Dunnill, Hayes, Hudson, Kent, Lawes and Renwick (2003) describe curriculum as all about finding out if our new course is working properly. It involves generating data through a process of enquiry and then, on the basis of this, making judgements about the strengths and weaknesses and the overall effectiveness of the course, and making decisions about how to improve it further. Neary (2002) states that teachers and lecturers often spend many hours carefully considering course aims, learning objectives, learning outcomes, competencies to be achieved, teaching, learning and assessment strategies, but fail to evaluate the effectiveness of the curriculum. Addressing the curriculum content of the specific topics being assessed is essential in researching factors that affect student achievement. According to Arora (2010) having topics in the curriculum and teaching them to students is very important. Objectives of the StudyThe major objective of the paper will be to analyze the effect of cost accounting curriculum related competencies on the

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Communication apprehension in UK and Spanish business and accounting students

Cited by 47 publications

References 20 publications

The written communication skills that matter most for accountants

The written communication skills that matter most for accountants

Oral and written communication apprehension in accounting students: Curriculum impacts and impacts on academic performance

Cost Accounting Curriculum Related Competencies and Performance of Accountants in South Africa

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