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Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students

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  • Arquero, José Luis
  • Fernández-Polvillo, Carmen
  • Hassall, Trevor
  • Joyce, John

Abstract

The dynamics of the global business environment have led to changes in the skills required by accountants in order to add value for their clients. Consequently, there is a growing pressure on accounting educators to design and implement educational programmes that could contribute to the development of the relevant skills. In such a context, it is possible that some characteristics of students (for example communication apprehension, ambiguity tolerance, or learning styles) could be constraints on both skills development and pedagogical change. Previous studies have reported that accounting students tend to have higher levels of the constraining characteristics than students from other disciplines. However, previous research has not considered the extent to which those characteristics are inter-related or have possible synergistic effects in accounting students. The results of this study, based on a sample of accounting students, indicate that those relationships exist. The patterns of correlations are indicative of the constraints that an accounting educator must overcome to effectively develop certain skills. Implications of the results are discussed.

Suggested Citation

  • Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    • Handle: RePEc:eee:spacre:v:20:y:2017:i:1:p:13-24
    DOI: 10.1016/j.rcsar.2015.10.002
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    References listed on IDEAS

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    More about this item

    Keywords

    Communication apprehension; Ambiguity tolerance; Learning styles; Skills development; Accounting education; aprensión comunicativa; tolerancia a la ambigüedad; estilos de aprendizaje; desarrollo de capacidades; docencia de la contabilidad;
    All these keywords.

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • I29 - Health, Education, and Welfare - - Education - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • I29 - Health, Education, and Welfare - - Education - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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