Accounting Students and Communication Apprehension: A Study of Spanish and UK Students

Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 1 ACCOUNTING STUDENTS AND COMMUNICATION APPREHENSION: A STUDY OF SPANISH AND UK STUDENTS José L. Arquero *, Trevor Hassall **, John Joyce ** and José A. Donoso * * Universidad de Sevilla, ** Sheffield Hallam University Abstract. 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. Keywords: accounting education, communication skills, communication apprehension Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 2 INTRODUCTION There has been much pressure from within the accounting profession, and from external sources, to widen the scope of the accounting curriculum. The International Federation of Accountants, IFAC (2002) believes that the role of the Finance Manager is shifting dramatically from one of transaction manager to that of communicator and strategist. IFAC states that in order to assume these new roles, finance managers of the future will need to possess strong communication skills. A common demand is for the curriculum to include ‘communication skills’, both as a specific skill in its own right and also because of the central role that it can play in the development of other desirable skills. Current thinking in communication research has indicated a divide between communication apprehension and communication development. The former is the fear of actually communicating whilst the latter is the ability to maintain and improve an individual’s ability to communicate effectively. In order for the effective development of communication skills to take place it is first necessary to diminish communication apprehension. This study compares and contrasts the levels and profiles of communication apprehension of accounting students in Spain and the UK, and then attempts to identify factors that will be influential when trying to reduce their communication apprehension. In the first part of this paper the importance of communication for the accountant is considered. The second part concentrates on the concept of communication apprehension and its relevance. In the third part the research method and context is presented. Finally, the levels and profiles of communication apprehension are explored and analysed using descriptive and comparative approaches. THE IMPORTANCE OF COMMUNICATION FOR THE ACCOUNTANT. Albrecht and Sack (2000) suggest that the main drivers of change in the current business environment are technology and globalisation. These drivers have combined to create increasingly inexpensive information and increased competition in all markets. This is evidenced by: Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 3 • An increased pace of change • Shorter product life cycles and shorter competitive advantages • A requirement for better, quicker and more decisive action by management • Emergence of new companies and new industries • Increasingly complex business transactions • Increased focus on customer satisfaction The profiles of Financial Managers will need to change so that they are equipped to meet the challenges posed by the new environment. The International Federation of Accountants, IFAC (2002) believes that the role of the Finance Manager is shifting dramatically from one of transaction manager to that of communicator and strategist, and that finance managers will increasingly become guardians of the corporate conscience. IFAC states that in order to assume these new roles, finance managers of the future will need to possess strong communication skills, the ability to interpret complex financial data and a broad knowledge of global economic markets and cultural issues A major US survey of management accounting by Siegel and Sorenson (1999) notes the changing role of management accountants. Their survey also asked employers to identify the most important knowledge, skills and abilities necessary for success. These were: • Communication (oral written and presentation) skills • Ability to work on a team • Analytical skills • Solid understanding of accounting • Understanding of how a business functions In order to respond to the changing environment and to react to employers’ requirements, the specific needs of the employers must be identified. Professional and academic associations, predominantly in the USA, have through published reports and statements made public their views of the desired profile of a professional accountant. Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 4 One of the most interesting aspects to have arisen from these statements is the increasing importance given to non-accounting capabilities and skills. These capabilities and skills are important because they “enable the professional accountant to make successful use of the knowledge gained through education” (IFAC, 1996, 16). A recent report in this area (Albrecht and Sack 2000) noted that there is continuing criticism of accounting programs by employers and educators. Their report identified six major categories of perceived problems: • Course content and curricula • Pedagogy • Skill development • Technology • Faculty development and reward systems • Strategic direction The importance of skill development is indicated by Albrecht and Sack (2000, 55). They argue that “Students forget what they memorise. Content knowledge becomes dated and is often not transferable across different types of jobs. On the other hand critical skills rarely become obsolete and are usually transferable across assignments and careers.” Research carried out by Albrecht and Sack (2000, 56) indicated agreement between educators and practitioners on which skills are the most important. The three skills identified by both educators and practitioners were written communications, analytical/critical thinking and oral communications. Empirical research into the views of practising accountants on the skills required by accounting graduates supports this view. Bhamornsiri and Guinn (1991), Deppe et al. (1991) and Novin and Tucker (1993) surveyed partners in accounting and consulting firms to determine the importance of various capabilities. Their results suggest that communication is the most important capability. Novin and Pearson (1989), Novin et al. (1990) and LaFrancois (1990; 1992) gathered data from CPA’s and industry-based accountants respectively on the importance of various skills, and the strengths and weaknesses, exhibited by entry level Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 5 accountants. These studies suggested that communication skills were viewed as important but they were clearly perceived as a skill that is deficient in entry level accountants. Three studies, Northey (1990), Nelson et al. (1996), and Catanach and Golen (1996) specifically stress the importance of written language skills. Zaid and Abraham (1994) found that accounting graduates experience communication-related problems early in their working lives: 50% of employers and graduates (as opposed to only 29% of academics) perceived these problems to be a consequence of the accounting curriculum. A UK perspective is provided by Morgan (1997). His survey of UK employers confirms the relative importance of communication skills and the deficiencies exhibited by accounting graduates. Specifically in the area of management accounting education, Arquero et al. (2001) identified from the views of employers that priority should be given to the development of oral and written communication skills. It is not only professional accountants and employers that are aware of the skills deficiencies: more than 90% of the teaching staff surveyed by May et al. (1995) agreed that more emphasis should be placed on written and oral communication in the accounting curriculum. There are also indications in Hassall et al. (2003) that accounting students themselves recognise that a skills expectation gap exists in the areas of oral and written communication skills. Views such as those highlighted above created pressure for change in accounting education. There is a common framework throughout these reports: both specific vocational skills and knowledge were considered necessary in accountancy education and training and, among the skills identified in the reports, communication skills were specifically highlighted. Although some authors (Barefield, 1991; Poe and Bushong, 1991; Mathews, 1994 and Davis and Sherman, 1996) raise the possible existence of biases and hidden interests, such as geographical location and specific industry/vocational sector, in the process of curricular change, the published research on this topic supports the views and opinions expressed in reports and statements issued by the Accounting Education Change Commission (AECC), American Accounting Association (AAA) and International Federation Accountants (IFAC). In fact, from the first calls of the American Institute of Certified Public Accountants (1969), to the issue of the IES 3 (IFAC, 2003) almost every professional accounting body and academic organisation has pointed out the importance of communication skills. Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 6 In response to these perceived needs an increasing number of accounting educators are paying more attention to communication skills and have consequently integrated specifically designed development activities into their curriculum. COMMUNICATION APPREHENSION. There have been many attempts to improve the communication skills of accounting students as reported by Smythe and Nikolai (2002), Rosner (2000), Ng et al. (1999) Catanach and Golen (1997) and McIsaac and Seppe (1996). An important insight is given by Stanga and Ladd (1990) and Ruchala and Hill (1994) who state that despite the importance of communication skills, relatively little is known about the obstacles that accounting students face when attempting to develop their communication abilities. The early research by Gilkinson (1942), Clevenger (1955) and Philips (1968) on barriers to communication skill development focused on stage fright as typically experienced in a public speaking context. These researchers believed that an understanding of the feelings of fright was fundamental to improving the communication experience. The researchers also noted the presence of fear in other communication situations. The construct of communication fear was therefore widening to include a range of contexts in which individuals exhibited a predisposition to avoid communication. One of the major obstacles to communication skills development may be communication apprehension (CA). Communication apprehension is an area that has been the focus of substantial attention: Payne and Richmond (1984) found nearly a thousand studies in the area. Although specific individual findings regarding CA have been the subject of academic dispute, the fundamental concept has been accepted without major criticism. It appears that the central area of contention is that only self reports of an individuals’ CA are considered as potentially valid measures (McCroskey, 1984) and that measures of psychological activation and observation are only seen as indirect evidence. McCroskey (1984) defines CA as “an individual’s level of fear and anxiety associated with either real or anticipated communication with another person”. Individuals who are apprehensive about participating in communicative situations are less able to communicate effectively. Richmond and McCroskey (1989) described people who had high levels of Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 7 communication apprehension as being afraid to communicate and, because it is natural to avoid things they fear, as being ‘quiet’. Research has focused on the consequence for the individual and organisations of this communication phenomenon. McCroskey et al. (1976) and McCroskey and Richmond (1976) identified that there is a major effect on the perceptions of others that are affected by the failure to communicate by an apprehensive individual. There are then several implications for the apprehensive communicator in individual and group situations. The level of an individual’s communication apprehension may shape the overall nature of their interpersonal relationships. McCroskey et al. (1976) indicated that individuals with high levels of communication apprehension tend to be less interpersonally attractive and attracted to others. This may lead to individuals being less likely to be welcomed as a member of a taskorientated group. The volume and quality of contribution is important in terms of membership acceptance (Borgatta and Bales, 1956; Riecken, 1958). Sorenson and McCroskey (1977) found that communication apprehension was a significant indicator of small group interaction. There is evidence to suggest that the effect that communication apprehension has on interpersonal relationships may influence education, recruitment and professional development. In the traditional educational system based on a lecture/seminar approach, communication apprehension may not create a significant problem. However where voluntary student participation, such as group work, is required McCroskey and Anderson (1976) reported that communication apprehension is a factor that influences the attitude of individuals. Although there appears to be no direct correlation between apprehension levels and intelligence, McCroskey et al. (1976) found no evidence of a relationship with communication apprehension using a wide range of personality and intelligence measures; high levels of communication apprehension may lead to avoidance behaviours such as sitting at the back of classrooms, choosing modules that do not require participation and/or interaction, and not seeking tutor assistance. These behaviours will restrict the relationship between student and tutor, hinder the recognition of the student’s progress and needs, and may impair educational performance (McCroskey, 1978; Fordham and Gabbin, 1996). Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 8 In the same way, there is evidence that communication apprehension was significantly related to the perceived desirability of certain professions (Daly and McCroskey, 1975; Daly and Miller, 1975). Traditionally, the most common method used by organisations when selecting new employees is to interview them. It is likely that individuals with high levels of oral communication apprehension will experience difficulties in this situation (Daly et al., 1979). Ayers et al., (1993) found that existing employees with high levels of communication apprehension but otherwise as qualified in all other respects as their colleagues were less likely to be granted job interviews. They were also seen as needing more training and were perceived as less likely to get along with co-workers. Communication apprehension has been found to be a predictor of lack of advancement (Ayers and Crosby, 1995), employee turnover (Scott et al., 1978) and having a significant inverse relationship to overall job satisfaction (Falcione et al., 1977; Thomas et al., 1994). Current thinking in communication has indicated a split between communication apprehension and communication development. There are clear conceptual differences between the two: individuals may overcome their apprehension and then go on to develop in terms of communication skills. There are indications, for example Allen and Bourhis (1996) and Spitzberg and Cupach (1984), that techniques aimed at the development of communication skills will not resolve communication apprehension and that, if an individual has a high level of communication apprehension, the techniques will not result in improved communication performance. Boorom et al. (1998) argue that communication apprehension is not a communication competence, but a low level of apprehension is considered to be a necessary, but not sufficient condition, for achieving communication competence. When McCroskey (1984) advanced the construct of communication apprehension, he made no explicit mention of whether it is a trait of an individual or a response to the situational elements of a specific communication transaction (a state). It was Richmond and McCroskey (1989) who typified CA as being “trait” or “state”. An individual’s general unease in communication situations is seen as being a personal “trait”, whereas the fear of communicating in specific situations is referred to as “state”. The trait typology is supported by Biggers and Masterson (1984) who indicate that this would predispose certain individuals to higher levels of anxiety. The state typology is seen as being situational and is a “transitory Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 9 orientation toward communication with a given person or group of people” (McCroskey, 1984). It is not personality based but it is a response to situational constraints generated by perceptions of the other person or persons in a communication situation. Beatty et al. (1998) reconceptualised communication apprehension identifying it as a “communbiological” phenomenon. This approach saw communication apprehension primarily as mostly a result of biological functioning. This distinction is important because of its implications for possible intervention strategies to modify personal levels of CA. There are two approaches to reducing CA; these are behavioural and pedagogic. Behavioural approaches include techniques such as systematic desensitisation (Friedrich and Goss, 1984), cognitive restructuring (Fremouw, 1984), assertiveness training (Adler, 1977; Zuker, 1983), and visualisation techniques. There is evidence (Berger et al., 1982; Berger and McCroskey, 1982), that these techniques can reduce CA. Pedagogic approaches focus on the use of pedagogical strategies, such as restructuring programmes to reduce apprehension (Daly and Miller, 1975). These techniques are complex, contextual and potentially resource intensive and more research is necessary in order to identify specific techniques that are effective in practical situations. Specifically within an accounting context, Stanga and Ladd (1990) concluded that accounting majors in the USA appear to have above average levels of oral communication apprehension (OCA). Research by Simons et al. (1995) on USA students confirms this finding for OCA and also reported written communication apprehension (WCA). A study by Fordham and Gabbin (1996) also confirmed the high level of CA in accounting majors and emphasised the need for accounting educators to pay special attention to communication apprehension separate from, and in addition to, communication skills. Classroom interventions used by Ruchala and Hill (1994) achieved some success in reducing CA in accounting students. However, Aly and Islam (2003) conducted a longitudinal study that found no significant differences in the levels of CA in students entering and leaving an accounting course. All of these studies are North American and a note of caution was raised by McCroskey (1990) who observed that much of the research in the area of CA had been monocultural and that care must be taken in terms of its generalizability. One of the purposes of the current study is to explore the incidence of CA in a European context. This is done by comparing the results obtained from Spanish and UK Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 16 than those from a humanities/arts or mixed backgrounds. For written communication apprehension there are also significant differences in terms of academic background except for the Spanish accounting students. Educational background can be seen to have an impact on oral communication apprehension for Spanish students. This is specifically in the area of formal oral communication apprehension where Spanish accounting students show statistically significant differences in relation to educational background for the sub-sections interviews and presentations. These results indicate that in specific areas previous educational background can be an influence and also that there are variations in its impact between Spain and the UK. There is therefore support for the fourth hypothesis. DISCUSSION AND CONCLUSIONS The need for accountants to possess communication skills and the current deficiency in this area has been clearly identified from within the profession and by external stakeholders. There is an identified and increasing need (IFAC, 2002) for accountants of the future to possess a high level of communication skills ability. This represents a change in focus for the accounting profession from transaction management to business advisor. This change will have major implications both in terms of recruitment and future education and development. This call for change has encouraged accounting educators to include the development of communication skills as an educational objective. However, the extent to which an individual is free of communication apprehension will determine the effectiveness of their communication (McCroskey, 1984) and also the effectiveness of any efforts devoted to the development of such skills (Allen and Bourhis, 1996 and Spitzberg and Cupach, 1984). The primary aim of the paper was to test whether the previous work in this area (Stanga and Ladd, 1990; Simons et al., 1995 and Fordham and Gabbin, 1996) which concluded that accounting majors in the USA appear to have above average levels of communication apprehension was in fact generalisable to other countries. Within a European context, an objective of this paper was to test the levels of communication apprehension in accounting students in comparison with their colleagues studying other disciplines. The results of this study confirm our hypothesis: accounting students recorded levels of CA that were significantly higher, in both countries (Spain and the UK), than students studying other Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 17 disciplines at the same universities. Although accounting students from both countries have high levels of CA, there are notable differences between the students in the two countries in the specific CA profile in terms of written communication apprehension and both formal and informal oral communication (second hypothesis). This adds substance to the warning offered by McCroskey (1990), and supported by Bourhis (1993) and Watson and Dodd (1984) that there may be a danger that the previous monocultural research on this topic (CA) had limited generalizability. It is necessary to highlight that all CA reducing techniques are contextual, and require a deep knowledge of the exact CA profile in order to develop the adequate strategies. The mere translation of pedagogical strategies could even worsen the problem when CA profiles differ. These differences are probably created by cultural differences, both in general terms and more specifically in the educational processes involved. A major area for further research is therefore identified in terms of comparative accounting education studies. This is necessary because there is little research in any depth on the way in which accountants are educated in differing countries. When this is more firmly established it will then enable a deeper study of the specific effects of these different approaches. This may go some way to address the concerns of Needles (1992) in terms of the interpretation and application of accounting standards and accounting practice within an increasingly harmonised framework. There are also other specific factors such as gender, educational background and academic performance (self-rating) where differences are identified in this study (fourth hypothesis). Simons et al. (1995) found evidence of gender differences in the levels of communication apprehension. The initial observation of Daly and Miller (1975) was that women have significantly higher OCA but lower WA than male counterparts. Simons et al.’s results indicate that while females written communication apprehension was lower, it was not significantly so. Female students did, however, have significantly higher overall oral CA scores and higher scores associated with formal speaking contexts; namely, the meeting and public speaking subscale scores. The results of this study confirm these findings: female students in both Spain and the UK exhibited significantly higher levels of OCA in formal situations than their male counterparts. Given the increasing number of females entering the accounting profession this may be a cause for concern. It will be interesting to see if in fact the Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 18 problem reduces as more females take senior positions in the accounting profession and the gender position in formal situation changes. Educational background appears to influence, both in general and in the specific case of accounting students in both Spain and the UK, the overall level of CA. UK accounting students from a numerate/scientific background have a higher level of writing apprehension than those from a literate/arts background. This is not replicated in the case of Spanish accounting students where no significant difference is found for WCA is evident from their educational backgrounds. There are significant differences in both countries in terms of OCA, particularly in terms of formal situations. In order to understand the factors that may give rise to these differences it is again important to fully understand the specific contexts in which they are initiated. There may be implications for the accounting profession in terms of recruitment. There is clearly a very significant relationship between academic self rating and communication apprehension. The results of the study by Allen and Bourhis (1996) showed that lower academic performance is related to high CA levels. In order to maximise participation the questionnaires for this paper were anonymous. Therefore, it was not possible to investigate the link between CA and assessed academic performance. What might be being measured here in terms of academic self confidence may be related to the concept of selfefficacy (Bandura, 1997). Previous studies in accounting (Christensen et al., 2002) have examined the relationship between self –efficacy and academic achievement. The relationship between self-efficacy and computer anxiety exhibited by accounting students has also been researched (Stone et al., 1996). The relationship between CA and self-efficacy is a potential area for future research. If communication is a problem for accountants and that there is an identified need to specifically develop communication skills during accounting programmes, this study suggests that it is important to deal initially with CA. Many accounting courses now contain skills development units which have amongst their aims the development of communications skills. The findings of Bourhis and Allen (1996) indicate that it is necessary to reduce CA before communication skills can be improved. Consequently, given the high levels of communication Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 19 apprehension recorded in accounting students it may be necessary to redirect the approach taken in these skills development units in order to effect an overall improvement. Ruchala and Hill (1994) suggest that redirection to initially reduce OCA can be achieved but suggest that further research is necessary to guide developments. The results of this paper suggest that in searching for specific solutions to CA it may be important to also consider specific contextual differences. This is supported by the findings of this study which show that the accounting students in the two countries concerned have identifiably different levels of CA in different contexts. There is a clear need to understand the contextual differences between accounting education in different countries. An understanding of these contextual differences could then help in considering the individual differences between students that will be fundamental to trying to reduce communication apprehension for accounting students. Aly and Islam (2003) identified that there were no significant differences between the levels of CA in students entering and leaving an accounting course. This infers that current approaches to the teaching, learning and assessment in accounting courses are having little or no impact on the levels of CA of the students. The high levels of CA exhibited by accounting students in comparison to other students (Stanga and Ladd, 1990; Simons et al., 1995 and Fordham and Gabbin, 1996) must therefore be present when they join accounting courses. The high levels of CA reported by the accounting students in this study support the findings of Daly and McCroskey (1975) and Daly and Miller (1975) that communication apprehension was related to the perceived desirability of certain professions. Currently, students' perceptions of the role of the accountant are such that those of them with high CA are attracted to the vocational area. However, the profession views its future role as being predominantly focussed on communication. There is clearly a mis-match here and potential for future frustration. The need to identify the factors that determine vocational choice and consequently attract students to careers in accounting is important given the mismatch between the accounting profession's view of communication skills requirements and those of potential students. Further research is needed into the determinants of vocational choice of accounting students. How are the students’ perceptions of accounting as a career developed? What factors influence their choice of vocational area? Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 20 REFERENCES Accounting Education Change Commission (1990) Objectives of Education for Accountants (Position Statement No. 1), New York: Accounting Education Change Commission. Adler, R.B. (1977) Confidence in Communication: A Guide to Assertive and Social Skills, New York, Holt, Rinehart and Wilson. Albrecht, W.S. and Sack, R.J. (2000) Accounting Education: Charting the Course through a Perilous Future, Accounting Education Series Volume No. 16, American Accounting Association. Allen, M. and Bourhis, J. 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(1977) The prediction of interaction behaviour in small groups, Communication Monographs, 44, 73-80. Spitzberg, B.H., and Cupach, W.R. (1984) Interpersonal Communication Competence, Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299322. 32 Table 6. CA for accounting students by country Country Mean St Dev. sig CA Total Score UK 135.47 21.30 0.010 Spain 132.00 20.61 Writing apprehension UK 67.70 12.05 0.000 Spain 64.22 11.39 Total score for oral skills UK 67.77 13.38 N.S. Spain 67.78 12.60 Formal UK 38.03 8.31 0.004 Spain 39.54 8.04 Interview UK 18.94 4.67 0.002 Spain 19.85 4.37 Presentation UK 19.09 4.71 0.044 Spain 19.69 4.59 Informal UK 29.74 7.01 0.001 Spain 28.23 6.81 Group UK 14.76 3.80 N.S. Spain 15.16 4.10 Conversation UK 14.98 4.29 0.000 Spain 13.07 4.24 Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299322. 33 Table 7. Correlation analysis for all respondents. Spearman’s Rho OCA Formal Informal Group Convers. Interv. Present. WCA 0.383 0.329 0.332 0.222 0.350 0.289 0.296 Formal 0.432 0.382 0.360 Agg. Agg. Informal Agg. Agg. 0.401 0.370 Group 0.441 0.347 0.342 Convers. 0.334 0.302 Interv. 0.559 All correlation coefficients are significant at 1% Agg.: correlation coefficients of aggregates with its sub scores are not shown Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299322. 34 Table 8. Correlation analysis. Accounting students. Spearman’s Rho OCA Formal Informal Group Convers. Interv. Present. WCA 0.400 0.341 0.337 0.246 0.339 0.305 0.313 Formal 0.420 0.384 0.340 Agg. Agg. Informal Agg. Agg. 0.414 0.341 Group 0.446 0.370 0.333 Convers. 0.336 0.267 Interv. 0.589 All correlation coefficients are significant at 1% Agg.: correlation coefficients of aggregates with its sub scores are not shown Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299322. 35 Table 9. Scores by gender. UK All SP All UK Acc SP Acc Mean Sig. Mean Sig. Mean Sig. Mean Sig. CA total 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 Formal 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 Interview 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 Presentation 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 Informal 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 Group 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 Conversation 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 Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 36 Table 10. Scores by academic self rating UK All UK Acc SP All SP Acc Mean Sig Mean Sig Mean Sig Mean Sig CA total Much better 119.65 0.000 119.12 0.000 111.29 0.000 122.6 7 0.019 better 120.98 123.80 122.40 135.1 8 average 132.90 137.75 126.79 131.2 3 (much) worse 153.87 153.62 134.42 138.9 2 WCA much better 59.09 0.000 59.30 0.000 54.96 0.000 61.33 0.010 better 61.65 64.19 57.12 64.66 average 65.72 68.36 60.36 63.60 (much) worse 77.97 77.68 68.08 70.47 OCA much better 60.60 0.000 59.82 0.000 56.33 0.000 61.33 0.088 better 59.42 59.61 64.83 70.51 average 67.22 69.39 66.39 67.62 (much) worse 73.67 75.94 66.91 68.45 Formal much better 33.75 0.000 33.86 0.000 30.30 0.000 32.50 0.004 better 33.77 33.85 37.20 40.94 average 38.16 38.76 38.92 39.68 (much) worse 42.92 44.32 38.53 39.32 Interview much better 16.00 0.000 16.11 0.000 14.70 0.000 16.50 0.005 better 16.53 16.75 18.60 20.41 average 18.62 19.39 19.57 20.05 (much) worse 20.97 22.18 18.45 18.82 Presentation much better 17.75 0.000 17.75 0.000 15.61 0.000 16.00 0.005 better 17.30 17.09 18.60 20.53 average 19.53 19.37 19.36 19.64 (much) worse 21.82 22.14 19.98 20.50 Informal much better 26.74 0.000 25.96 0.000 25.85 N.S. 28.83 N.S. better 25.72 25.77 27.60 29.57 average 29.06 30.64 27.46 27.94 (much) worse 30.90 31.62 28.56 29.13 Group much better 12.61 0.000 12.48 0.000 15.39 0.063 16.83 0.014 better 13.16 13.20 15.47 16.20 average 14.60 15.16 14.71 14.84 (much) worse 15.18 15.44 15.81 16.12 Convers. much better 13.84 0.000 13.48 0.000 10.47 0.006 12.00 N.S. better 12.54 12.57 12.02 13.37 average 14.47 15.48 12.78 13.09 (much) worse 15.59 16.19 12.75 13.01 Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 37 Table 11. CA scores by previous educational background UK All UK Acc SP All SP Acc Mean Sig Mean Sig Mean Sig Mean Sig CA total Num/scient 137.51 0.000 138.43 0.076 130.57 0.000 132.27 0.030 Human/arts 125.09 131.26 119.64 116.89 Mix 130.46 134.53 123.69 133.10 WCA Num/scient 70.65 0.000 70.96 0.000 63.62 0.000 64.55 N.S. Human/arts 61.01 64.20 55.01 61.12 Mix 64.61 66.58 58.42 64.01 OCA Num/scient 66.78 N.S. 67.47 N.S. 66.89 0.081 67.72 0.002 Human/arts 64.78 67.06 64.55 55.77 Mix 65.73 67.95 65.43 69.08 Formal Num/scient 37.89 N.S. 38.13 N.S. 39.18 0.009 39.32 0.000 Human/arts 36.57 37.06 37.00 30.14 Mix 37.40 38.13 38.27 40.84 Interview Num/scient 18.76 N.S 19.02 N.S 19.87 0.000 19.86 0.001 Human/arts 17.71 18.07 18.17 15.51 Mix 18.18 19.02 18.99 20.28 Presentation Num/scient 19.17 N.S 19.11 N.S 19.32 N.S 19.46 0.000 Human/arts 18.89 18.99 18.79 14.62 Mix 19.20 19.10 19.30 20.57 Informal Num/scient 28.85 N.S 29.34 N.S 27.70 N.S 28.40 N.S Human/arts 28.37 30.01 27.69 25.63 Mix 28.31 29.82 27.11 28.24 Group Num/scient 14.09 N.S 14.42 N.S 14.77 N.S 15.20 N.S Human/arts 14.74 15.34 15.27 15.11 Mix 14.22 14.82 14.87 15.16 Convers. Num/scient 14.81 0.023 14.92 N.S 12.93 0.062 13.20 0.098 Human/arts 13.64 14.67 12.46 10.52 Mix 14.07 15.00 12.27 13.08 Preprint for research purposes. For the final version refer to the journal web page: http://www.tandfonline.com/doi/abs/10.1080/09638180701391337 Arquero, J. L., Hassall, T., Joyce, J., & Donoso, J. A. (2007). Accounting students and communication apprehension: A study of Spanish and UK students. European Accounting Review, 16(2), 299-322. 38 Diagram 1 Written communication apprehension (24 items) Oral communication apprehension (24 items) communication apprehension total score (48 items) Informal settings Formal settings Interview score (6 items ) Presentation score (6 items ) Conversation score (6 items) Group discussions (6 items)