Relaciones entre aprensión y autoeficacia comunicativa en los estudiantes de contaduría en México

José Luis Arquero, Carmen Fernández-Polvillo, Gracia Patricia Michel Vázquez, Araceli Ramírez Meda

Resumen


La contabilidad es una actividad íntimamente ligada a la comunicación. La relevancia de las capacidades comunicativas ha sido resaltada por gran número de instituciones académicas y profesionales con el apoyo de los resultados de la investigación, concluyendo que son esenciales para un adecuado desempeño de las tareas profesionales. Sin embargo, los esfuerzos educativos para su desarrollo no parecen tener éxito, debido, en parte, a la barrera que crea la aprensión comunicativa (CA). Una posible forma de aliviar esa barrera es mejorando las percepciones de autoeficacia en comunicación (CSE) de los estudiantes, dado el vínculo que existe entre autoeficacia y aprensión, constatado por la investigación. En esa línea, el propósito de este trabajo es investigar si el vínculo entre CA y CSE también está presente en estudiantes latinoamericanos de contabilidad, población en la que no se ha estudiado esta cuestión. Para ello se distribuyó en clase una batería de cuestionarios ya utilizados en la literatura a una muestra de alumnos iniciales de contabilidad de una universidad pública mexicana. Los resultados obtenidos, usando la misma metodología que los referentes internacionales arrojaron resultados muy similares de correlaciones negativas entre los puntajes CA y CSE. Por lo tanto, el patrón de relaciones no se ve afectado culturalmente, sino que está presente en estudiantes de diferentes contextos, lo que, como implicación, sugiere que las experiencias exitosas de mejora de la CSE y reducción de la CA podrían ser transferibles.

Palabras clave


Aprensión comunicativa; autoeficacia comunicativa; barreras para el desarrollo de habilidades; contabilidad; México

Texto completo:

PDF

Referencias


Albrecht, W. S., y Sack, R. J. (2000). Accounting education: Charting the course through a perilous future. Accounting education series (Vol. 16) Sarasota, FL: American Accounting Association.

Allen, M., y Bourhis, J. (1996). The relationship of communication apprehension to communication behaviour: A meta-analysis. Communication Quarterly, 44(2), (pp. 214–226)

Aly, I. M., y Islam, M. (2003). Audit of accounting program on oral communications apprehension: A comparative study among accounting students. Managerial Auditing Journal, 18(9), (pp. 751–760)

American Accounting Association (1966). A statement of basic accounting theory. AAA. Sarassota.

American Accounting Association Committee on the Future, Content, and Scope of Accounting Education. (1986). Future of accounting education: Preparation for the expanding profession (The Bedford report). Issues in Accounting Education, 1(1), (pp. 169–195)

American Institute of Certified Public Accountants – AICPA. (1999). The AICPA Core Competency Framework for Entry into the Accounting Profession. New York, NY: AICPA.

American Institute of Certified Public Accountants – AICPA. (2016). Core Competency framework. Recuperado de https://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx

American Institute of Certified Public Accountants, Education Executive Committee. (1988). Education Requirements for Entry into the Accounting Profession (Revisión del Informe del Comité Albers). New York, AICPA.

American Institute of Certified Public Accountants, Future Issues Committee. (1987). On achieving changes in Accounting Education. New York, AICPA.

Apostolou, B., Dorminey, J. W., Hassell, J. M., y Rebele, J. E. (2015). Accounting education literature review (2013–2014). Journal of Accounting Education, 33(2), 69-127. DOI: 10.1016/j.jaccedu.2015.04.001

Apostolou, B., Dorminey, J. W., Hassell, J. M., y Rebele, J. E. (2016). Accounting education literature review (2015). Journal of Accounting Education, 35(2), 20-55. DOI: 10.1016/j.jaccedu.2016.03.002

Apostolou, B., Dorminey, J. W., Hassell, J. M., y Rebele, J. E. (2017). Accounting education literature review (2016). Journal of Accounting Education, 39(2), 1-31. DOI: 10.1016/j.jaccedu.2017.03.001

Arquero, J. L. (2000). Capacidades no Técnicas en el Perfil Profesional en Contabilidad: las Opiniones de Docentes y Profesionales. Revista Española de Financiación y Contabilidad. 103, (pp. 149-172) Recuperado de https://www.jstor.org/stable/42781362

Arquero, J. L. (2001). Comunicación y Contabilidad: Implicaciones y propuestas para la formación en contabilidad. Revista de Contabilidad. 4-7, (pp.75- 99)

Arquero, J. L., Fernández-Polvillo, C., y Valladares-García, D. (2017). Communication apprehension and students’ educational choices: An exploratory analysis of Spanish secondary education students. Education+ Training, 59(9), (pp. 946-956)

Arquero, J. L., Fernández-Polvillo, C., Hassall, T., y Joyce, J. (2012). Properties of a short measure for written communication apprehension in university students. Madrid: Paper presented at ICERI 2012 conference.

Arquero, J. L., Fernández-Polvillo, C., Hassall, T., y Joyce, J. (2017). Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students. Revista de Contabilidad. 20(1), (pp. 13-24) Recuperado de http://dx.doi.org/10.1016/j.rcsar.2015.10.002

Arquero, J. L., González-González, J. M., Hassall, T., y Joyce, J. (2013). Autoconcepto en capacidades de comunicación y aprensión: un estudio comparativo de los estudiantes en los nuevos grados del área de Ciencias Económicas y Empresariales. Revista de Contabilidad, 16(1), (pp. 24-31)

Arquero, J.L., Donoso, J.A., Hassall, T. y Joyce, J. (2001). Vocational skills in the accounting professional profile: The Chartered Institute of Management Accountants (CIMA) employers’ opinion, Accounting Education: An International Journal, 10(3), (pp. 299-313)

Arquero, J.L., Donoso, J.A., Hassall, T. y Joyce, J. (2007). Accounting students and accounting apprehension: a study of Spanish and UK students. European Accounting Review, 16 (2), (pp. 299-322)

Arthur Andersen y Co., Arthur Young, Coopers y Lybrand, Deloitte Haskins y Sells, Ernst y Whinney, Peat Marwick Main y Co., Price Waterhouse, y Touche Ross (1989). Perspectives on Education: Capabilities for Success in the Accounting Profession. (White Paper). New York: Arthur Andersen & Co.

Bandura, A. (1997), Self-Efficacy: The Exercise of Control. W.H. Freeman, New York, NY.

Bandura, A. (2006). Guide for constructing self-efficacy scales, in Bandura, A. (Ed.), Self-Efficacy Beliefs of Adolescents. Information Age Publishing, Greenwich, CT, pp. 307-337.

Bui, B., y Porter, B. (2010). The expectation-performance gap in accounting education: An exploratory study. Accounting Education, 19(1-2), 23-50. DOI: 10.1080/09639280902875556

Byrne, M., Flood, B. & Shanahan, D. (2009). Communication apprehension among business and accounting students in Ireland, Irish Accounting Review, 16(2), (pp. 1-19)

Christensen, D., y Rees, D. (2004). Communication skills needed by entry-level accountants. The CPA Letter. Recuperado de www.AICPA.org/pubs/cpaltr/oct2002/AUDIT/audit2.htm (abierto el 17 de noviembre de 2004).

Common Content Project. (2017). Skills Framework. Recuperado de www.commoncontent.com

Craig, R. y McKinney, C.N. (2010). A successful competency-based writing skills development programme: results of an experiment. Accounting Education: An International Journal, 19 (3), (pp. 257-278)

Daly, J. A., y Miller, M. D. (1975). Further studies on writing apprehension: SAT scores, success expectations, willingness to take advanced courses and sex differences. Research in the teaching of English, 9, (pp. 249–253)

De Lange, P., Jackling, B. y Gut, A.M. (2006). Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities. Accounting and Finance, 46 (3), (pp. 365-386)

Diamond, M. (2005). Accounting education, research and practice: After Enron, where do we go? European Accounting Review, 14(2), (pp. 353-362)

Dwyer, K. K., y Fus, D. A. (2002). Perceptions of Communication Competence, Self-Efficacy, And Trait Communication Apprehension: Is There an Impact on Basic Course Success? Communication Research Reports, 19(1), (pp. 29-37)

Fordham, D.R. and Gabbin, A.L. (1996). Skills versus apprehension: empirical evidence on oral communication. Business Communication Quarterly, 59(3), (pp. 88-98)

Gardner, C.T., Milne, M.J., Stringer, C.P. y Whiting, R.H. (2005). Oral and written communication apprehension in accounting students: curriculum impacts on academic performance. Accounting Education: An International Journal, 14(3), (pp. 313-36)

Graham, A., Hampton, M. & Willett, C. (2009). What not to write: an intervention in written communication skills for accounting students. International Journal of Management Education, 8 (2), (pp. 67-74)

Gray, F.E. (2010). Specific oral communication skills desired in new accountancy graduates. Business Communication Quarterly, 73 (1), (pp. 40-67)

Gray, F.E. y Murray, N. (2011). A distinguishing factor: oral communication skills in new accountancy graduates. Accounting Education: An International Journal, 20 (3), (pp. 274-294)

Hassall, T., Arquero, J. L., Joyce, J., y Gonzalez, J. M. (2013a). Communication apprehension and communication self-efficacy in accounting students. Asian Review of Accounting, 21(2), (pp. 160-175)

Hassall, T., Arquero, J.L., Joyce, J. y González, J.M. (2013b). Communication Apprehension and Accounting Education. In Lisa Jack, Jane Davison and Russell Craig (Eds.), The Routledge Companion to Accounting Communication, Chapter 11, (pp. 166-176) Routledge.

Hassall, T., Joyce, J., Arquero, J.L. y Donoso Anes, J.A. (2003). The vocational skills gap for management accountants: the Kstakeholders’ perspectives. Innovations in Education and Teaching International, 40(1), (pp. 78-88)

Hassall, T., Joyce, J., Arquero, J.L. y Donoso Anes, J.A. (2005). Priorities for the development of vocational skills in management accountants: a European perspective. Accounting Forum, 29 (4), (pp. 379-394)

Hassall, T., Joyce, J., Ottewill, R., Arquero, J.L. y Donoso, J.A. (2000) ‘Communication apprehension in UK and Spanish business and accounting students’. Education and Training, 42, 2: 93-100.

Howcroft, D. (2017). Graduates’ vocational skills for the management accountancy profession: exploring the accounting education expectation-performance gap. Accounting Education, 26(5-6), 459-481. DOI: 10.1080/09639284.2017.1361846

International Federation of Accountants (2017). Handbook of International Education

Pronouncements 2017 Edition. New York, NY: IFAC. Recuperado de https://www.ifac.org/publications-resources/2017-handbook-international-education-pronouncements

Jackling, B. y De Lange, P. (2009). Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education: An International Journal, 18 (4-5), (pp. 369-385)

Joyce, J., Hassall, T., Arquero, J. L., y Donoso, J. A. (2006). Communication apprehension and maths anxiety as barriers to communication and numeracy skills development in accounting and business education. Education and Training, 48(6), (pp. 454–464)

Kavanagh, M.H. y Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting and Finance, 48 (2), (pp. 279-300)

Kerby, D. y Romine, J. (2009). Develop oral presentation skills through accounting curriculum design and course-embedded assessment. Journal of Education for Business, 85 (3), (pp. 172-179)

Marambe, K.N., Vermunt, J.D. y Boshuizen, H.P.A. (2011). A cross-cultural comparison of student learning patterns in higher education. Higher Education, Vol. 64 No. 3, pp. 299-316.

McCroskey, J.C. (2006). An Introduction to Rhetorical Communication (9th edition). Boston, MA: Allyn & Bacon.

McCroskey, J.C., Burroughs, N. F., Daun, A., y Richmond, V. P. (1990). Correlates of quietness: Swedish and American perspectives. Communication Quarterly, 38, (pp. 127-137)

McCroskey, J.C. (1984). The communication apprehension perspective, in J.A. Daly and J.C. McCroskey, (EDS) Avoiding Communication: Shyness, Reticence, and Communication Apprehension, Beverly Hills, California: Sage Publications.

McCroskey, J.C. y Anderson, J.F. (1976). The relationship between communication apprehension and academic achievement among college students. Human Communication Research, 3, (pp. 73-81)

McCroskey, J.C., Daly, J.A., Richmond, V.P. y Cox, B. (1976). The effects of communication apprehension on interpersonal attraction. Human Communication Research, 2, (pp. 51-65)

Michel Vázquez, G. P., Ramírez Meda, A., Arquero, J. L., y Fernández-Polvillo, C. (2017). La aprensión comunicativa en la comunicación en estudiantes de Contaduría: un estudio en la universidad pública en Jalisco. Revista de investigación en ciencias contables y administrativas, 2(2). (pp. 126-147)

Quible, Z. y Griffin, F. (2007). Are writing deficiencies creating a lost generation of business writers? Journal of Education for Business, 83 (1), (pp. 32-36)

Rebele, J. E., Apostolou, B. A., Buckless, F. A., Hassell, J. M., Paquette, L. R., y Stout, D. E. (1998a). Accounting education literature review (1991–1997), part I: Curriculum and instructional approaches. Journal of Accounting Education, 16(1), 1-51. DOI: 10.1016/S0748-5751(98)00001-3

Rebele, J. E., Apostolou, B. A., Buckless, F. A., Hassell, J. M., Paquette, L. R., y Stout, D. E. (1998b). Accounting education literature review (1991–1997), part II: students, educational technology, assessment and faculty issues1. Journal of Accounting Education, 16(2), 179-245. DOI: 10.1016/S0748-5751(98)00010-4

Ruchala, L.V. & Hill, J.W. (1994). Reducing accounting students’ oral communication apprehension: empirical evidence. Journal of Accounting Education, 12 (4), (pp. 283-303)

Schunk, D.H. (1995). Self-efficacy and education and instruction. In J. E. Maddux (Ed.), Selfefficacy, adaptation, and adjustment: Theory, research, and application. New York: Plenum Press.

Schunk, D.H., Hanson, A.R., y Cox, P.D. (1987). Peer model attributes and children’s achievement behaviors. Journal of Educational Psychology, 79, (pp. 54-61)

Sharifi, M., McCombs, G.B., Fraser, L.L. y McCabe, R.K. (2009). Structuring a competency based accounting communication course at the graduate level. Business Communication Quarterly, 72 (2), (pp.177-199)

Simons, K., Higgins, M. y Lowe, D. (1995). A profile of communication apprehension in accounting majors: implications for teaching and curriculum revision. Journal of Accounting Education, 13 (3), (pp. 299-318)

Spitzberg, B.H. y Cupach, W.R. (1984). Interpersonal Communication Competence. Beverly Hills, California: Sage Publications.

Stajkovic, A. D., y Luthans, F. (1998). Self-efficacy and work-related performance: A metaanalysis. Psychological Bulletin, 124, (pp. 240-261)

Stanga. K.G. & Ladd, R.T. (1990). Oral communication apprehension in beginning accounting majors: an exploratory study. Issues in Accounting Education, 5(2), (pp. 180-94)

Stoner, G. y Milner, M. (2010). Embedding generic employability skills in an accounting degree: development and impediments. Accounting Education: An International Journal, 19 (1-2), (pp. 123-138)

Teven, J. J., Richmond, V. P., McCroskey, J. C., y McCroskey, L. L. (2010). Updating relationships between communication traits and communication competence. Communication Research Reports, 27, (pp. 263-270)

United Nations Conference on Trade and Development - UNCTAD (2011). Model Accounting Curriculum (Revised). Recuperado de unctad.org/en/PublicationsLibrary/diaemisc2011d1_en.pdf

Wells, P., Gerbic, P., Kranenburg, I. y Bygrave, J. (2009). Professional skills and capabilities of accounting graduates: The New Zealand expectation gap? Accounting Education: An International Journal, 18 (4-5), (pp. 403-420)




DOI: https://doi.org/10.17533/udea.rc.n72a03 Resumen : 97 PDF : 77

Métricas de artículo

Cargando métricas ...

Metrics powered by PLOS ALM


Esta publicación hace parte del Sistema de Revistas de la Universidad de Antioquia
¿Quieres aprender a usar el Open Journal system? Ingresa al Curso virtual
Este sistema es administrado por el Programa Integración de Tecnologías a la Docencia
Universidad de Antioquia
Powered by Public Knowledge Project