P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
1
ACCOUNTING STUDENTS AND COMMUNICATION APPREHENSION: A STUDY OF
SPANISH AND UK STUDENTS
José L. A que o *, T e o Hassall **, John Joyce ** and José A. Donoso *
* Uni e sidad de Se illa, ** She ield Hallam Uni e si y
Abs ac .
Accoun ing is abou measu ing and communica ing. Accoun ing bodies and employe s ha e
exp essed opinions, which ha e been suppo ed by esea ch esul s, ad oca ing ha g ea e
emphasis is placed on he de elopmen o communica ion skills h oughou he educa ion and
aining o accoun an s. Consequen ly, an inc easing numbe o accoun ing p og ams now
include communica ion skills as educa ional objec i es o lea ning ou comes, and ha e
in eg a ed ac i i ies in o he cu iculum speci ically o de elop hese skills.
I is impo an o ecognise ha ce ain ac o s can se e ely es ic he de elopmen o
communica ion skills; a majo ac o is communica ion app ehension. Resea ch sugges s ha
he exis ence o high le els o communica ion app ehension will make e o s o imp o e
communica ion skills ine ec i e. P e ious esea ch indings indica e ha accoun ing s uden s
ha e high le els o communica ion app ehension.
This pape compa es and con as s he le els and p o iles o communica ion app ehension
exhibi ed by accoun ing s uden s a he (UK Uni e si y) and hose a he (ESP Uni e si y).
The le els o communica ion app ehension a e also compa ed wi h hose o s uden s om
o he disciplines a he same ins i u ions. The esul s con i m he high le els o
communica ion app ehension in Eu opean accoun ing s uden s. The e a e no able di e ences
be ween he wo coun ies howe e in ce ain unde lying ac o s.
Keywo ds: accoun ing educa ion, communica ion skills, communica ion app ehension
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
2
INTRODUCTION
The e has been much p essu e om wi hin he accoun ing p o ession, and om ex e nal
sou ces, o widen he scope o he accoun ing cu iculum. The In e na ional Fede a ion o
Accoun an s, IFAC (2002) belie es ha he ole o he Finance Manage is shi ing
d ama ically om one o ansac ion manage o ha o communica o and s a egis . IFAC
s a es ha in o de o assume hese new oles, inance manage s o he u u e will need o
possess s ong communica ion skills. A common demand is o he cu iculum o include
‘communica ion skills’, bo h as a speci ic skill in i s own igh and also because o he cen al
ole ha i can play in he de elopmen o o he desi able skills.
Cu en hinking in communica ion esea ch has indica ed a di ide be ween communica ion
app ehension and communica ion de elopmen . The o me is he ea o ac ually
communica ing whils he la e is he abili y o main ain and imp o e an indi idual’s abili y
o communica e e ec i ely. In o de o he e ec i e de elopmen o communica ion skills o
ake place i is i s necessa y o diminish communica ion app ehension.
This s udy compa es and con as s he le els and p o iles o communica ion app ehension o
accoun ing s uden s in Spain and he UK, and hen a emp s o iden i y ac o s ha will be
in luen ial when ying o educe hei communica ion app ehension. In he i s pa o his
pape he impo ance o communica ion o he accoun an is conside ed. The second pa
concen a es on he concep o communica ion app ehension and i s ele ance. In he hi d
pa he esea ch me hod and con ex is p esen ed. Finally, he le els and p o iles o
communica ion app ehension a e explo ed and analysed using desc ip i e and compa a i e
app oaches.
THE IMPORTANCE OF COMMUNICATION FOR THE ACCOUNTANT.
Alb ech and Sack (2000) sugges ha he main d i e s o change in he cu en business
en i onmen a e echnology and globalisa ion. These d i e s ha e combined o c ea e
inc easingly inexpensi e in o ma ion and inc eased compe i ion in all ma ke s. This is
e idenced by:
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
3
• An inc eased pace o change
• Sho e p oduc li e cycles and sho e compe i i e ad an ages
• A equi emen o be e , quicke and mo e decisi e ac ion by managemen
• Eme gence o new companies and new indus ies
• Inc easingly complex business ansac ions
• Inc eased ocus on cus ome sa is ac ion
The p o iles o Financial Manage s will need o change so ha hey a e equipped o mee he
challenges posed by he new en i onmen . The In e na ional Fede a ion o Accoun an s, IFAC
(2002) belie es ha he ole o he Finance Manage is shi ing d ama ically om one o
ansac ion manage o ha o communica o and s a egis , and ha inance manage s will
inc easingly become gua dians o he co po a e conscience. IFAC s a es ha in o de o
assume hese new oles, inance manage s o he u u e will need o possess s ong
communica ion skills, he abili y o in e p e complex inancial da a and a b oad knowledge o
global economic ma ke s and cul u al issues
A majo US su ey o managemen accoun ing by Siegel and So enson (1999) no es he
changing ole o managemen accoun an s. Thei su ey also asked employe s o iden i y he
mos impo an knowledge, skills and abili ies necessa y o success. These we e:
• Communica ion (o al w i en and p esen a ion) skills
• Abili y o wo k on a eam
• Analy ical skills
• Solid unde s anding o accoun ing
• Unde s anding o how a business unc ions
In o de o espond o he changing en i onmen and o eac o employe s’ equi emen s, he
speci ic needs o he employe s mus be iden i ied. P o essional and academic associa ions,
p edominan ly in he USA, ha e h ough published epo s and s a emen s made public hei
iews o he desi ed p o ile o a p o essional accoun an .
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
4
One o he mos in e es ing aspec s o ha e a isen om hese s a emen s is he inc easing
impo ance gi en o non-accoun ing capabili ies and skills. These capabili ies and skills a e
impo an because hey “enable he p o essional accoun an o make success ul use o he
knowledge gained h ough educa ion” (IFAC, 1996, 16). A ecen epo in his a ea (Alb ech
and Sack 2000) no ed ha he e is con inuing c i icism o accoun ing p og ams by employe s
and educa o s. Thei epo iden i ied six majo ca ego ies o pe cei ed p oblems:
• Cou se con en and cu icula
• Pedagogy
• Skill de elopmen
• Technology
• Facul y de elopmen and ewa d sys ems
• S a egic di ec ion
The impo ance o skill de elopmen is indica ed by Alb ech and Sack (2000, 55). They
a gue ha
“S uden s o ge wha hey memo ise. Con en knowledge becomes da ed and is o en
no ans e able ac oss di e en ypes o jobs. On he o he hand c i ical skills a ely
become obsole e and a e usually ans e able ac oss assignmen s and ca ee s.”
Resea ch ca ied ou by Alb ech and Sack (2000, 56) indica ed ag eemen be ween educa o s
and p ac i ione s on which skills a e he mos impo an . The h ee skills iden i ied by bo h
educa o s and p ac i ione s we e w i en communica ions, analy ical/c i ical hinking and o al
communica ions.
Empi ical esea ch in o he iews o p ac ising accoun an s on he skills equi ed by
accoun ing g adua es suppo s his iew. Bhamo nsi i and Guinn (1991), Deppe e al. (1991)
and No in and Tucke (1993) su eyed pa ne s in accoun ing and consul ing i ms o
de e mine he impo ance o a ious capabili ies. Thei esul s sugges ha communica ion is
he mos impo an capabili y. No in and Pea son (1989), No in e al. (1990) and LaF ancois
(1990; 1992) ga he ed da a om CPA’s and indus y-based accoun an s espec i ely on he
impo ance o a ious skills, and he s eng hs and weaknesses, exhibi ed by en y le el
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
5
accoun an s. These s udies sugges ed ha communica ion skills we e iewed as impo an bu
hey we e clea ly pe cei ed as a skill ha is de icien in en y le el accoun an s. Th ee s udies,
No hey (1990), Nelson e al. (1996), and Ca anach and Golen (1996) speci ically s ess he
impo ance o w i en language skills.
Zaid and Ab aham (1994) ound ha accoun ing g adua es expe ience communica ion- ela ed
p oblems ea ly in hei wo king li es: 50% o employe s and g adua es (as opposed o only
29% o academics) pe cei ed hese p oblems o be a consequence o he accoun ing
cu iculum. A UK pe spec i e is p o ided by Mo gan (1997). His su ey o UK employe s
con i ms he ela i e impo ance o communica ion skills and he de iciencies exhibi ed by
accoun ing g adua es. Speci ically in he a ea o managemen accoun ing educa ion, A que o
e al. (2001) iden i ied om he iews o employe s ha p io i y should be gi en o he
de elopmen o o al and w i en communica ion skills. I is no only p o essional accoun an s
and employe s ha a e awa e o he skills de iciencies: mo e han 90% o he eaching s a
su eyed by May e al. (1995) ag eed ha mo e emphasis should be placed on w i en and o al
communica ion in he accoun ing cu iculum. The e a e also indica ions in Hassall e al.
(2003) ha accoun ing s uden s hemsel es ecognise ha a skills expec a ion gap exis s in he
a eas o o al and w i en communica ion skills.
Views such as hose highligh ed abo e c ea ed p essu e o change in accoun ing educa ion.
The e is a common amewo k h oughou hese epo s: bo h speci ic oca ional skills and
knowledge we e conside ed necessa y in accoun ancy educa ion and aining and, among he
skills iden i ied in he epo s, communica ion skills we e speci ically highligh ed. Al hough
some au ho s (Ba e ield, 1991; Poe and Bushong, 1991; Ma hews, 1994 and Da is and
She man, 1996) aise he possible exis ence o biases and hidden in e es s, such as
geog aphical loca ion and speci ic indus y/ oca ional sec o , in he p ocess o cu icula
change, he published esea ch on his opic suppo s he iews and opinions exp essed in
epo s and s a emen s issued by he Accoun ing Educa ion Change Commission (AECC),
Ame ican Accoun ing Associa ion (AAA) and In e na ional Fede a ion Accoun an s (IFAC).
In ac , om he i s calls o he Ame ican Ins i u e o Ce i ied Public Accoun an s (1969), o
he issue o he IES 3 (IFAC, 2003) almos e e y p o essional accoun ing body and academic
o ganisa ion has poin ed ou he impo ance o communica ion skills.

P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
6
In esponse o hese pe cei ed needs an inc easing numbe o accoun ing educa o s a e paying
mo e a en ion o communica ion skills and ha e consequen ly in eg a ed speci ically
designed de elopmen ac i i ies in o hei cu iculum.
COMMUNICATION APPREHENSION.
The e ha e been many a emp s o imp o e he communica ion skills o accoun ing s uden s
as epo ed by Smy he and Nikolai (2002), Rosne (2000), Ng e al. (1999) Ca anach and
Golen (1997) and McIsaac and Seppe (1996). An impo an insigh is gi en by S anga and
Ladd (1990) and Ruchala and Hill (1994) who s a e ha despi e he impo ance o
communica ion skills, ela i ely li le is known abou he obs acles ha accoun ing s uden s
ace when a emp ing o de elop hei communica ion abili ies. The ea ly esea ch by
Gilkinson (1942), Cle enge (1955) and Philips (1968) on ba ie s o communica ion skill
de elopmen ocused on s age igh as ypically expe ienced in a public speaking con ex .
These esea che s belie ed ha an unde s anding o he eelings o igh was undamen al o
imp o ing he communica ion expe ience. The esea che s also no ed he p esence o ea in
o he communica ion si ua ions. The cons uc o communica ion ea was he e o e widening
o include a ange o con ex s in which indi iduals exhibi ed a p edisposi ion o a oid
communica ion. One o he majo obs acles o communica ion skills de elopmen may be
communica ion app ehension (CA). Communica ion app ehension is an a ea ha has been he
ocus o subs an ial a en ion: Payne and Richmond (1984) ound nea ly a housand s udies in
he a ea. Al hough speci ic indi idual indings ega ding CA ha e been he subjec o
academic dispu e, he undamen al concep has been accep ed wi hou majo c i icism. I
appea s ha he cen al a ea o con en ion is ha only sel epo s o an indi iduals’ CA a e
conside ed as po en ially alid measu es (McC oskey, 1984) and ha measu es o
psychological ac i a ion and obse a ion a e only seen as indi ec e idence.
McC oskey (1984) de ines CA as “an indi idual’s le el o ea and anxie y associa ed wi h
ei he eal o an icipa ed communica ion wi h ano he pe son”. Indi iduals who a e
app ehensi e abou pa icipa ing in communica i e si ua ions a e less able o communica e
e ec i ely. Richmond and McC oskey (1989) desc ibed people who had high le els o
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
7
communica ion app ehension as being a aid o communica e and, because i is na u al o
a oid hings hey ea , as being ‘quie ’.
Resea ch has ocused on he consequence o he indi idual and o ganisa ions o his
communica ion phenomenon. McC oskey e al. (1976) and McC oskey and Richmond (1976)
iden i ied ha he e is a majo e ec on he pe cep ions o o he s ha a e a ec ed by he
ailu e o communica e by an app ehensi e indi idual. The e a e hen se e al implica ions o
he app ehensi e communica o in indi idual and g oup si ua ions. The le el o an
indi idual’s communica ion app ehension may shape he o e all na u e o hei in e pe sonal
ela ionships. McC oskey e al. (1976) indica ed ha indi iduals wi h high le els o
communica ion app ehension end o be less in e pe sonally a ac i e and a ac ed o o he s.
This may lead o indi iduals being less likely o be welcomed as a membe o a ask-
o ien a ed g oup. The olume and quali y o con ibu ion is impo an in e ms o membe ship
accep ance (Bo ga a and Bales, 1956; Riecken, 1958). So enson and McC oskey (1977)
ound ha communica ion app ehension was a signi ican indica o o small g oup in e ac ion.
The e is e idence o sugges ha he e ec ha communica ion app ehension has on
in e pe sonal ela ionships may in luence educa ion, ec ui men and p o essional
de elopmen . In he adi ional educa ional sys em based on a lec u e/semina app oach,
communica ion app ehension may no c ea e a signi ican p oblem. Howe e whe e olun a y
s uden pa icipa ion, such as g oup wo k, is equi ed McC oskey and Ande son (1976)
epo ed ha communica ion app ehension is a ac o ha in luences he a i ude o
indi iduals.
Al hough he e appea s o be no di ec co ela ion be ween app ehension le els and
in elligence, McC oskey e al. (1976) ound no e idence o a ela ionship wi h communica ion
app ehension using a wide ange o pe sonali y and in elligence measu es; high le els o
communica ion app ehension may lead o a oidance beha iou s such as si ing a he back o
class ooms, choosing modules ha do no equi e pa icipa ion and/o in e ac ion, and no
seeking u o assis ance. These beha iou s will es ic he ela ionship be ween s uden and
u o , hinde he ecogni ion o he s uden ’s p og ess and needs, and may impai educa ional
pe o mance (McC oskey, 1978; Fo dham and Gabbin, 1996).
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
8
In he same way, he e is e idence ha communica ion app ehension was signi ican ly ela ed
o he pe cei ed desi abili y o ce ain p o essions (Daly and McC oskey, 1975; Daly and
Mille , 1975). T adi ionally, he mos common me hod used by o ganisa ions when selec ing
new employees is o in e iew hem. I is likely ha indi iduals wi h high le els o o al
communica ion app ehension will expe ience di icul ies in his si ua ion (Daly e al., 1979).
Aye s e al., (1993) ound ha exis ing employees wi h high le els o communica ion
app ehension bu o he wise as quali ied in all o he espec s as hei colleagues we e less
likely o be g an ed job in e iews. They we e also seen as needing mo e aining and we e
pe cei ed as less likely o ge along wi h co-wo ke s. Communica ion app ehension has been
ound o be a p edic o o lack o ad ancemen (Aye s and C osby, 1995), employee u no e
(Sco e al., 1978) and ha ing a signi ican in e se ela ionship o o e all job sa is ac ion
(Falcione e al., 1977; Thomas e al., 1994).
Cu en hinking in communica ion has indica ed a spli be ween communica ion
app ehension and communica ion de elopmen . The e a e clea concep ual di e ences
be ween he wo: indi iduals may o e come hei app ehension and hen go on o de elop in
e ms o communica ion skills. The e a e indica ions, o example Allen and Bou his (1996)
and Spi zbe g and Cupach (1984), ha echniques aimed a he de elopmen o
communica ion skills will no esol e communica ion app ehension and ha , i an indi idual
has a high le el o communica ion app ehension, he echniques will no esul in imp o ed
communica ion pe o mance. Boo om e al. (1998) a gue ha communica ion app ehension is
no a communica ion compe ence, bu a low le el o app ehension is conside ed o be a
necessa y, bu no su icien condi ion, o achie ing communica ion compe ence.
When McC oskey (1984) ad anced he cons uc o communica ion app ehension, he made no
explici men ion o whe he i is a ai o an indi idual o a esponse o he si ua ional
elemen s o a speci ic communica ion ansac ion (a s a e). I was Richmond and McC oskey
(1989) who ypi ied CA as being “ ai ” o “s a e”. An indi idual’s gene al unease in
communica ion si ua ions is seen as being a pe sonal “ ai ”, whe eas he ea o
communica ing in speci ic si ua ions is e e ed o as “s a e”. The ai ypology is suppo ed
by Bigge s and Mas e son (1984) who indica e ha his would p edispose ce ain indi iduals
o highe le els o anxie y. The s a e ypology is seen as being si ua ional and is a “ ansi o y
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
9
o ien a ion owa d communica ion wi h a gi en pe son o g oup o people” (McC oskey,
1984). I is no pe sonali y based bu i is a esponse o si ua ional cons ain s gene a ed by
pe cep ions o he o he pe son o pe sons in a communica ion si ua ion. Bea y e al. (1998)
econcep ualised communica ion app ehension iden i ying i as a “communbiological”
phenomenon. This app oach saw communica ion app ehension p ima ily as mos ly a esul o
biological unc ioning. This dis inc ion is impo an because o i s implica ions o possible
in e en ion s a egies o modi y pe sonal le els o CA.
The e a e wo app oaches o educing CA; hese a e beha iou al and pedagogic. Beha iou al
app oaches include echniques such as sys ema ic desensi isa ion (F ied ich and Goss, 1984),
cogni i e es uc u ing (F emouw, 1984), asse i eness aining (Adle , 1977; Zuke , 1983),
and isualisa ion echniques. The e is e idence (Be ge e al., 1982; Be ge and McC oskey,
1982), ha hese echniques can educe CA. Pedagogic app oaches ocus on he use o
pedagogical s a egies, such as es uc u ing p og ammes o educe app ehension (Daly and
Mille , 1975). These echniques a e complex, con ex ual and po en ially esou ce in ensi e
and mo e esea ch is necessa y in o de o iden i y speci ic echniques ha a e e ec i e in
p ac ical si ua ions.
Speci ically wi hin an accoun ing con ex , S anga and Ladd (1990) concluded ha accoun ing
majo s in he USA appea o ha e abo e a e age le els o o al communica ion app ehension
(OCA). Resea ch by Simons e al. (1995) on USA s uden s con i ms his inding o OCA and
also epo ed w i en communica ion app ehension (WCA). A s udy by Fo dham and Gabbin
(1996) also con i med he high le el o CA in accoun ing majo s and emphasised he need o
accoun ing educa o s o pay special a en ion o communica ion app ehension sepa a e om,
and in addi ion o, communica ion skills. Class oom in e en ions used by Ruchala and Hill
(1994) achie ed some success in educing CA in accoun ing s uden s. Howe e , Aly and
Islam (2003) conduc ed a longi udinal s udy ha ound no signi ican di e ences in he le els
o CA in s uden s en e ing and lea ing an accoun ing cou se. All o hese s udies a e No h
Ame ican and a no e o cau ion was aised by McC oskey (1990) who obse ed ha much o
he esea ch in he a ea o CA had been monocul u al and ha ca e mus be aken in e ms o
i s gene alizabili y. One o he pu poses o he cu en s udy is o explo e he incidence o CA
in a Eu opean con ex . This is done by compa ing he esul s ob ained om Spanish and UK
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
16
han hose om a humani ies/a s o mixed backg ounds. Fo w i en communica ion
app ehension he e a e also signi ican di e ences in e ms o academic backg ound excep
o he Spanish accoun ing s uden s. Educa ional backg ound can be seen o ha e an impac
on o al communica ion app ehension o Spanish s uden s. This is speci ically in he a ea o
o mal o al communica ion app ehension whe e Spanish accoun ing s uden s show
s a is ically signi ican di e ences in ela ion o educa ional backg ound o he sub-sec ions
in e iews and p esen a ions. These esul s indica e ha in speci ic a eas p e ious educa ional
backg ound can be an in luence and also ha he e a e a ia ions in i s impac be ween Spain
and he UK. The e is he e o e suppo o he ou h hypo hesis.
DISCUSSION AND CONCLUSIONS
The need o accoun an s o possess communica ion skills and he cu en de iciency in his
a ea has been clea ly iden i ied om wi hin he p o ession and by ex e nal s akeholde s. The e
is an iden i ied and inc easing need (IFAC, 2002) o accoun an s o he u u e o possess a
high le el o communica ion skills abili y. This ep esen s a change in ocus o he
accoun ing p o ession om ansac ion managemen o business ad iso . This change will
ha e majo implica ions bo h in e ms o ec ui men and u u e educa ion and de elopmen .
This call o change has encou aged accoun ing educa o s o include he de elopmen o
communica ion skills as an educa ional objec i e. Howe e , he ex en o which an indi idual
is ee o communica ion app ehension will de e mine he e ec i eness o hei
communica ion (McC oskey, 1984) and also he e ec i eness o any e o s de o ed o he
de elopmen o such skills (Allen and Bou his, 1996 and Spi zbe g and Cupach, 1984).
The p ima y aim o he pape was o es whe he he p e ious wo k in his a ea (S anga and
Ladd, 1990; Simons e al., 1995 and Fo dham and Gabbin, 1996) which concluded ha
accoun ing majo s in he USA appea o ha e abo e a e age le els o communica ion
app ehension was in ac gene alisable o o he coun ies. Wi hin a Eu opean con ex , an
objec i e o his pape was o es he le els o communica ion app ehension in accoun ing
s uden s in compa ison wi h hei colleagues s udying o he disciplines. The esul s o his
s udy con i m ou hypo hesis: accoun ing s uden s eco ded le els o CA ha we e
signi ican ly highe , in bo h coun ies (Spain and he UK), han s uden s s udying o he

P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
17
disciplines a he same uni e si ies.
Al hough accoun ing s uden s om bo h coun ies ha e high le els o CA, he e a e no able
di e ences be ween he s uden s in he wo coun ies in he speci ic CA p o ile in e ms o
w i en communica ion app ehension and bo h o mal and in o mal o al communica ion
(second hypo hesis). This adds subs ance o he wa ning o e ed by McC oskey (1990), and
suppo ed by Bou his (1993) and Wa son and Dodd (1984) ha he e may be a dange ha he
p e ious monocul u al esea ch on his opic (CA) had limi ed gene alizabili y. I is necessa y
o highligh ha all CA educing echniques a e con ex ual, and equi e a deep knowledge o
he exac CA p o ile in o de o de elop he adequa e s a egies. The me e ansla ion o
pedagogical s a egies could e en wo sen he p oblem when CA p o iles di e . These
di e ences a e p obably c ea ed by cul u al di e ences, bo h in gene al e ms and mo e
speci ically in he educa ional p ocesses in ol ed. A majo a ea o u he esea ch is
he e o e iden i ied in e ms o compa a i e accoun ing educa ion s udies. This is necessa y
because he e is li le esea ch in any dep h on he way in which accoun an s a e educa ed in
di e ing coun ies. When his is mo e i mly es ablished i will hen enable a deepe s udy o
he speci ic e ec s o hese di e en app oaches. This may go some way o add ess he
conce ns o Needles (1992) in e ms o he in e p e a ion and applica ion o accoun ing
s anda ds and accoun ing p ac ice wi hin an inc easingly ha monised amewo k.
The e a e also o he speci ic ac o s such as gende , educa ional backg ound and academic
pe o mance (sel - a ing) whe e di e ences a e iden i ied in his s udy ( ou h hypo hesis).
Simons e al. (1995) ound e idence o gende di e ences in he le els o communica ion
app ehension. The ini ial obse a ion o Daly and Mille (1975) was ha women ha e
signi ican ly highe OCA bu lowe WA han male coun e pa s. Simons e al.’s esul s
indica e ha while emales w i en communica ion app ehension was lowe , i was no
signi ican ly so. Female s uden s did, howe e , ha e signi ican ly highe o e all o al CA
sco es and highe sco es associa ed wi h o mal speaking con ex s; namely, he mee ing and
public speaking subscale sco es. The esul s o his s udy con i m hese indings: emale
s uden s in bo h Spain and he UK exhibi ed signi ican ly highe le els o OCA in o mal
si ua ions han hei male coun e pa s. Gi en he inc easing numbe o emales en e ing he
accoun ing p o ession his may be a cause o conce n. I will be in e es ing o see i in ac he
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
18
p oblem educes as mo e emales ake senio posi ions in he accoun ing p o ession and he
gende posi ion in o mal si ua ion changes.
Educa ional backg ound appea s o in luence, bo h in gene al and in he speci ic case o
accoun ing s uden s in bo h Spain and he UK, he o e all le el o CA. UK accoun ing
s uden s om a nume a e/scien i ic backg ound ha e a highe le el o w i ing app ehension
han hose om a li e a e/a s backg ound. This is no eplica ed in he case o Spanish
accoun ing s uden s whe e no signi ican di e ence is ound o WCA is e iden om hei
educa ional backg ounds. The e a e signi ican di e ences in bo h coun ies in e ms o OCA,
pa icula ly in e ms o o mal si ua ions. In o de o unde s and he ac o s ha may gi e ise
o hese di e ences i is again impo an o ully unde s and he speci ic con ex s in which
hey a e ini ia ed. The e may be implica ions o he accoun ing p o ession in e ms o
ec ui men .
The e is clea ly a e y signi ican ela ionship be ween academic sel a ing and
communica ion app ehension. The esul s o he s udy by Allen and Bou his (1996) showed
ha lowe academic pe o mance is ela ed o high CA le els. In o de o maximise
pa icipa ion he ques ionnai es o his pape we e anonymous. The e o e, i was no possible
o in es iga e he link be ween CA and assessed academic pe o mance. Wha migh be being
measu ed he e in e ms o academic sel con idence may be ela ed o he concep o sel -
e icacy (Bandu a, 1997). P e ious s udies in accoun ing (Ch is ensen e al., 2002) ha e
examined he ela ionship be ween sel –e icacy and academic achie emen . The ela ionship
be ween sel -e icacy and compu e anxie y exhibi ed by accoun ing s uden s has also been
esea ched (S one e al., 1996). The ela ionship be ween CA and sel -e icacy is a po en ial
a ea o u u e esea ch.
I communica ion is a p oblem o accoun an s and ha he e is an iden i ied need o
speci ically de elop communica ion skills du ing accoun ing p og ammes, his s udy sugges s
ha i is impo an o deal ini ially wi h CA. Many accoun ing cou ses now con ain skills
de elopmen uni s which ha e amongs hei aims he de elopmen o communica ions skills.
The indings o Bou his and Allen (1996) indica e ha i is necessa y o educe CA be o e
communica ion skills can be imp o ed. Consequen ly, gi en he high le els o communica ion
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
19
app ehension eco ded in accoun ing s uden s i may be necessa y o edi ec he app oach
aken in hese skills de elopmen uni s in o de o e ec an o e all imp o emen . Ruchala and
Hill (1994) sugges ha edi ec ion o ini ially educe OCA can be achie ed bu sugges ha
u he esea ch is necessa y o guide de elopmen s. The esul s o his pape sugges ha in
sea ching o speci ic solu ions o CA i may be impo an o also conside speci ic con ex ual
di e ences. This is suppo ed by he indings o his s udy which show ha he accoun ing
s uden s in he wo coun ies conce ned ha e iden i iably di e en le els o CA in di e en
con ex s. The e is a clea need o unde s and he con ex ual di e ences be ween accoun ing
educa ion in di e en coun ies. An unde s anding o hese con ex ual di e ences could hen
help in conside ing he indi idual di e ences be ween s uden s ha will be undamen al o
ying o educe communica ion app ehension o accoun ing s uden s.
Aly and Islam (2003) iden i ied ha he e we e no signi ican di e ences be ween he le els
o CA in s uden s en e ing and lea ing an accoun ing cou se. This in e s ha cu en
app oaches o he eaching, lea ning and assessmen in accoun ing cou ses a e ha ing li le o
no impac on he le els o CA o he s uden s. The high le els o CA exhibi ed by accoun ing
s uden s in compa ison o o he s uden s (S anga and Ladd, 1990; Simons e al., 1995 and
Fo dham and Gabbin, 1996) mus he e o e be p esen when hey join accoun ing cou ses. The
high le els o CA epo ed by he accoun ing s uden s in his s udy suppo he indings o
Daly and McC oskey (1975) and Daly and Mille (1975) ha communica ion app ehension
was ela ed o he pe cei ed desi abili y o ce ain p o essions. Cu en ly, s uden s' pe cep ions
o he ole o he accoun an a e such ha hose o hem wi h high CA a e a ac ed o he
oca ional a ea. Howe e , he p o ession iews i s u u e ole as being p edominan ly
ocussed on communica ion. The e is clea ly a mis-ma ch he e and po en ial o u u e
us a ion. The need o iden i y he ac o s ha de e mine oca ional choice and consequen ly
a ac s uden s o ca ee s in accoun ing is impo an gi en he misma ch be ween he
accoun ing p o ession's iew o communica ion skills equi emen s and hose o po en ial
s uden s. Fu he esea ch is needed in o he de e minan s o oca ional choice o accoun ing
s uden s. How a e he s uden s’ pe cep ions o accoun ing as a ca ee de eloped? Wha ac o s
in luence hei choice o oca ional a ea?
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
20
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A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
24
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A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-
322.
32
Table 6. CA o accoun ing s uden s by coun y
Coun y
Mean
S De .
sig
CA To al Sco e
UK
135.47
21.30
0.010
Spain
132.00
20.61
W i ing app ehension
UK
67.70
12.05
0.000
Spain
64.22
11.39
To al sco e o o al skills
UK
67.77
13.38
N.S.
Spain
67.78
12.60
Fo mal
UK
38.03
8.31
0.004
Spain
39.54
8.04
In e iew
UK
18.94
4.67
0.002
Spain
19.85
4.37
P esen a ion
UK
19.09
4.71
0.044
Spain
19.69
4.59
In o mal
UK
29.74
7.01
0.001
Spain
28.23
6.81
G oup
UK
14.76
3.80
N.S.
Spain
15.16
4.10
Con e sa ion
UK
14.98
4.29
0.000
Spain
13.07
4.24

P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-
322.
33
Table 7. Co ela ion analysis o all esponden s.
Spea man’s Rho
OCA
Fo mal
In o mal
G oup
Con e s.
In e .
P esen .
WCA
0.383
0.329
0.332
0.222
0.350
0.289
0.296
Fo mal
0.432
0.382
0.360
Agg.
Agg.
In o mal
Agg.
Agg.
0.401
0.370
G oup
0.441
0.347
0.342
Con e s.
0.334
0.302
In e .
0.559
All co ela ion coe icien s a e signi ican a 1%
Agg.: co ela ion coe icien s o agg ega es wi h i s sub sco es a e no shown
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-
322.
34
Table 8. Co ela ion analysis. Accoun ing s uden s.
Spea man’s Rho
OCA
Fo mal
In o mal
G oup
Con e s.
In e .
P esen .
WCA
0.400
0.341
0.337
0.246
0.339
0.305
0.313
Fo mal
0.420
0.384
0.340
Agg.
Agg.
In o mal
Agg.
Agg.
0.414
0.341
G oup
0.446
0.370
0.333
Con e s.
0.336
0.267
In e .
0.589
All co ela ion coe icien s a e signi ican a 1%
Agg.: co ela ion coe icien s o agg ega es wi h i s sub sco es a e no shown
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-
322.
35
Table 9. Sco es by gende .
UK All
SP All
UK Acc
SP Acc
Mean
Sig.
Mean
Sig.
Mean
Sig.
Mean
Sig.
CA o al
Male
129.11
0.007
124.29
0.007
133.86
0.094
130.24
0.055
Female
132.91
128.07
137.11
133.81
WCA
Male
64.90
N.S.
60.01
N.S.
67.51
N.S.
64.14
N.S.
Female
65.42
60.34
67.88
64.30
OCA
Male
64.16
0.000
64.26
0.000
66.35
0.018
66.10
0.003
Female
67.41
67.65
69.22
69.51
Fo mal
Male
35.91
0.000
36.41
0.000
36.88
0.002
37.30
0.000
Female
38.86
40.52
39.20
41.85
In e iew
Male
17.42
0.000
18.10
0.000
18.35
0.005
18.61
0.000
Female
19.03
20.38
19.55
21.14
P esen a ion
Male
18.48
0.000
18.30
0.000
18.53
0.009
18.70
0.000
Female
19.83
20.14
19.65
20.71
In o mal
Male
28.23
N.S.
27.90
0.052
29.47
N.S.
28.80
0.063
Female
28.58
27.06
30.02
27.65
G oup
Male
14.07
N.S.
15.07
N.S.
14.47
0.092
15.39
N.S.
Female
14.42
14.71
15.05
14.93
Con e sa ion
Male
14.14
N.S.
12.86
0.050
15.00
N.S.
13.40
0.077
Female
14.17
12.35
14.97
12.73
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
36
Table 10. Sco es by academic sel a ing
UK All
UK Acc
SP All
SP Acc
Mean
Sig
Mean
Sig
Mean
Sig
Mean
Sig
CA o al
Much be e 119.65
0.000
119.12
0.000
111.29
0.000
122.6
7
0.019
be e 120.98 123.80 122.40
135.1
8
a e age 132.90 137.75 126.79
131.2
3
(much) wo se 153.87 153.62 134.42
138.9
2
WCA
much be e
59.09
0.000
59.30
0.000
54.96
0.000
61.33
0.010
be e
61.65
64.19
57.12
64.66
a e age
65.72
68.36
60.36
63.60
(much) wo se
77.97
77.68
68.08
70.47
OCA
much be e
60.60
0.000
59.82
0.000
56.33
0.000
61.33
0.088
be e
59.42
59.61
64.83
70.51
a e age
67.22
69.39
66.39
67.62
(much) wo se
73.67
75.94
66.91
68.45
Fo mal
much be e
33.75
0.000
33.86
0.000
30.30
0.000
32.50
0.004
be e
33.77
33.85
37.20
40.94
a e age
38.16
38.76
38.92
39.68
(much) wo se
42.92
44.32
38.53
39.32
In e iew
much be e
16.00
0.000
16.11
0.000
14.70
0.000
16.50
0.005
be e
16.53
16.75
18.60
20.41
a e age
18.62
19.39
19.57
20.05
(much) wo se
20.97
22.18
18.45
18.82
P esen a ion
much be e
17.75
0.000
17.75
0.000
15.61
0.000
16.00
0.005
be e
17.30
17.09
18.60
20.53
a e age
19.53
19.37
19.36
19.64
(much) wo se
21.82
22.14
19.98
20.50
In o mal
much be e
26.74
0.000
25.96
0.000
25.85
N.S.
28.83
N.S.
be e
25.72
25.77
27.60
29.57
a e age
29.06
30.64
27.46
27.94
(much) wo se
30.90
31.62
28.56
29.13
G oup
much be e
12.61
0.000
12.48
0.000
15.39
0.063
16.83
0.014
be e
13.16
13.20
15.47
16.20
a e age
14.60
15.16
14.71
14.84
(much) wo se
15.18
15.44
15.81
16.12
Con e s.
much be e
13.84
0.000
13.48
0.000
10.47
0.006
12.00
N.S.
be e
12.54
12.57
12.02
13.37
a e age
14.47
15.48
12.78
13.09
(much) wo se
15.59
16.19
12.75
13.01
P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
37
Table 11. CA sco es by p e ious educa ional backg ound
UK All
UK Acc
SP All
SP Acc
Mean
Sig
Mean
Sig
Mean
Sig
Mean
Sig
CA o al
Num/scien
137.51
0.000
138.43
0.076
130.57
0.000
132.27
0.030
Human/a s
125.09
131.26
119.64
116.89
Mix
130.46
134.53
123.69
133.10
WCA
Num/scien
70.65
0.000
70.96
0.000
63.62
0.000
64.55
N.S.
Human/a s
61.01
64.20
55.01
61.12
Mix
64.61
66.58
58.42
64.01
OCA
Num/scien
66.78
N.S.
67.47
N.S.
66.89
0.081
67.72
0.002
Human/a s
64.78
67.06
64.55
55.77
Mix
65.73
67.95
65.43
69.08
Fo mal
Num/scien
37.89
N.S.
38.13
N.S.
39.18
0.009
39.32
0.000
Human/a s
36.57
37.06
37.00
30.14
Mix
37.40
38.13
38.27
40.84
In e iew
Num/scien
18.76
N.S
19.02
N.S
19.87
0.000
19.86
0.001
Human/a s
17.71
18.07
18.17
15.51
Mix
18.18
19.02
18.99
20.28
P esen a ion
Num/scien
19.17
N.S
19.11
N.S
19.32
N.S
19.46
0.000
Human/a s
18.89
18.99
18.79
14.62
Mix
19.20
19.10
19.30
20.57
In o mal
Num/scien
28.85
N.S
29.34
N.S
27.70
N.S
28.40
N.S
Human/a s
28.37
30.01
27.69
25.63
Mix
28.31
29.82
27.11
28.24
G oup
Num/scien
14.09
N.S
14.42
N.S
14.77
N.S
15.20
N.S
Human/a s
14.74
15.34
15.27
15.11
Mix
14.22
14.82
14.87
15.16
Con e s.
Num/scien
14.81
0.023
14.92
N.S
12.93
0.062
13.20
0.098
Human/a s
13.64
14.67
12.46
10.52
Mix
14.07
15.00
12.27
13.08

P ep in o esea ch pu poses. Fo he inal e sion e e o he jou nal web page:
h p://www. and online.com/doi/abs/10.1080/09638180701391337
A que o, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accoun ing s uden s and communica ion app ehension: A
s udy o Spanish and UK s uden s. Eu opean Accoun ing Re iew, 16(2), 299-322.
38
Diag am 1
W i en
communica ion
app ehension
(24 i ems)
O al
communica ion
app ehension
(24 i ems)
communica ion
app ehension
o al sco e
(48 i ems)
In o mal
se ings
Fo mal
se ings
In e iew sco e
(6
i ems
)
P esen a ion sco e
(6
i ems
)
Con e sa ion sco e (6 i ems)
G oup discussions
(6 i ems)