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A profile of communication apprehension in accounting majors: Implications for teaching and curriculum revision
Institution:1. Faculty of Medicine and Health Science, Universiti Sultan Zainal Abidin (UniSZA), Kota Campus, Jalan Sultan Mahmud, Kuala Terengganu, Terengganu Darul Iman, 20400, Malaysia;2. Faculty of Medicine,Universiti Teknologi MARA, 47100, Sg Buloh, Selangor, Malaysia;3. Institute of Medical and Molecular Biotechnology, Universiti Teknologi MARA, 47100, Sg Buloh, Selangor, Malaysia;1. Tongren Hospital, Shanghai Jiao Tong University School of Medicine, 1111 Xian Xia Road, Shanghai 200336, China;2. Affiliated Ruijin Hospital, Shanghai Jiao Tong University School of Medicine, China;1. Detroit Medical Center, Detroit, Michigan;2. Staten Island University Hospital, Staten Island, New York;3. Jackson Memorial Hospital, University of Miami Miller School of Medicine, Miami, Florida;4. University of Arkansas, Little Rock, Arkansas;5. Drexel University School of Public Health, Philadelphia, Pennsylvania;6. Internal Medicine Department, MedStar Washington Hospital Center, Washington, DC;7. Cedar Sinai Medical Center, Los Angeles, California;1. Department of Pharmacology and Toxicology, Virginia Commonwealth University, 1217 E. Marshall Street, Richmond, VA, 23298-0613, United States;2. Institute for Drug and Alcohol Studies and Center for Biomarker Research and Personalized Medicine, Virginia Commonwealth University, 410 N. 12th Street, PO Box 980613, Richmond, VA, 23298-0613, United States
Abstract:Practitioners have consistently noted that entry-level accountants exhibit inadequate communication skills (Andrews & Sigband, 1984). Academics and practitioners agree that accounting students' writing and oral communication skills are the two major areas needing more attention in the curriculum (Simons & Higgins, 1993). Daly (1978) and McCroskey (1984) have found that poor communication is a result of either poor skills, apprehension, or both. This suggests a need to determine the level of apprehension in accounting majors prior to making curriculum/classroom changes. This study examines the level of communication apprehension in accounting majors. The results show that accounting majors have higher apprehension toward both written and oral communications than other business majors. Gender differences were found only for oral communication apprehension, with female accounting majors reporting the highest apprehension. The implications of these findings are discussed.
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