The purpose of this paper is to establish a link between communication apprehension and communication self‐efficacy in accounting students.
This is achieved by the use of two questionnaires jointly distributed to the students involved. The Personal Report of Communication Apprehension (PRCA‐24) developed by McCroskey to measure oral communication apprehension (OCA) and the instrument for written communication apprehension (WCA) developed by Daly and Miller and a questionnaire to measure communication self‐efficacy. This had been developed using the guidelines set out by Bandura and was designed to measure two constructs: oral communication self‐efficacy, and written communication self‐efficacy.
The two separate statistical tests to identify the connection between the two concepts both indicated the existence of a strong relationship between the two. This was shown not only in the overall relationship between communication apprehension and self‐efficacy but also equally strongly in their constituent components.
The existence of this relationship is important because it provides a possible development in terms of understanding the barrier to the development of communication skills and also indicates a possible redirection to alleviate and remove the barrier. In order for accountants to meet future challenges, there is substantial evidence that the development of communication skills will be vital.
This paper draws the conclusion that in the future consideration needs to be given to incorporating into the pedagogy of accounting education, especially in those areas involving the development of communication skills, approaches that increase self‐efficacy.
Hassall, T., Arquero, J.L., Joyce, J. and Gonzalez, J.M. (2013), "Communication apprehension and communication self‐efficacy in accounting students", Asian Review of Accounting, Vol. 21 No. 2, pp. 160-175. https://doi.org/10.1108/ARA-03-2013-0017
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