Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students

Re is a de Con abilidad – Spanish Accoun ing Re iew 20 (1) (2017) 13–24 REVISTA DE CONTABILIDAD SPANISH ACCOUNTING REVIEW www.else ie .es/ csa Rela ionships be ween communica ion app ehension, ambigui y ole ance and lea ning s yles in accoun ing s uden s José Luis A que oa,∗, Ca men Fe nández-Pol illob, T e o Hassallc, John Joycec aAccoun ing and Finance, Uni e sidad de Se illa, Se ille, Spain bAccoun ing and Finance, E.U de Osuna (Uni e sidad de Se illa), Se ille, Spain cDepa men o Finance, Accoun ing and Business Sys ems, She field Hallam Uni e si y, She field, UK a i c l e i n o A icle his o y: Recei ed 15 Ap il 2015 Accep ed 13 Oc obe 2015 A ailable online 4 Decembe 2015 JEL classifica ion: A22 I29 M49 Keywo ds: Communica ion app ehension Ambigui y ole ance Lea ning s yles Skills de elopmen Accoun ing educa ion a b s a c The dynamics o he global business en i onmen ha e led o changes in he skills equi ed by accoun- an s in o de o add alue o hei clien s. Consequen ly, he e is a g owing p essu e on accoun ing educa o s o design and implemen educa ional p og ammes ha could con ibu e o he de elopmen o he ele an skills. In such a con ex , i is possible ha some cha ac e is ics o s uden s ( o exam- ple communica ion app ehension, ambigui y ole ance, o lea ning s yles) could be cons ain s on bo h skills de elopmen and pedagogical change. P e ious s udies ha e epo ed ha accoun ing s uden s end o ha e highe le els o he cons aining cha ac e is ics han s uden s om o he disciplines. How- e e , p e ious esea ch has no conside ed he ex en o which hose cha ac e is ics a e in e - ela ed o ha e possible syne gis ic e ec s in accoun ing s uden s. The esul s o his s udy, based on a sample o accoun ing s uden s, indica e ha hose ela ionships exis . The pa e ns o co ela ions a e indica- i e o he cons ain s ha an accoun ing educa o mus o e come o e ec i ely de elop ce ain skills. Implica ions o he esul s a e discussed. © 2015 ASEPUC. Published by Else ie Espa˜ na, S.L.U. This is an open access a icle unde he CC BY-NC-ND license (h p://c ea i ecommons.o g/licenses/by-nc-nd/4.0/). Relaciones en e ap ensión comunica i a, ole ancia a la ambigüedad y es ilos de ap endizaje en es udian es de con abilidad Códigos JEL: A22 I29 M49 Palab as cla e: ap ensión comunica i a ole ancia a la ambigüedad es ilos de ap endizaje desa ollo de capacidades docencia de la con abilidad e s u m e n Las dinámicas del en o no emp esa ial globalizado ha lle ado a cambios en las capacidades necesa ias pa a que los con ables puedan a˜ nadi alou a sus clien es; lo que ha mo i ado una p esión c ecien e en los docen es de con abilidad pa a que dise˜ nen e implemen en p og amas que con ibuyan al desa ollo de las compe encias cla e. En es e con ex o es posible que alguna de las ca ac e ís icas de nues os alumnos ac úen como limi ado es del cambio pedagógico y del desa ollo de capacidades; como la ap ensión comunica i a, la ole ancia a la ambigüedad o de e minados es ilos de ap endizaje. Los esul ados de es udios p e ios indican que los es udian es de con abilidad suelen p esen a ni eles más al os en las ca ac e ís icas que ac úan como limi ado es, en compa ación con o os es udian es de á eas afines. En es e con ex o, una cues ión cla e es si es as ca ac e ís icas es án in e elacionadas causando un e ec o siné gico. Los esul ados ob enidos con una mues a de es udian es de con abilidad indican que es as elaciones exis en. Los pa ones de co elaciones encon ados son indica i os de las limi aciones que un docen e de con abilidad a on a pa a desa olla las capacidades cla e. Las implicaciones de es os esul ados se discu en apo ando líneas de ac uación. © 2015 ASEPUC. Publicado po Else ie Espa˜ na, S.L.U. Es e es un a ´ ıculo Open Access bajo la licencia CC BY-NC-ND (h p://c ea i ecommons.o g/licenses/by-nc-nd/4.0/). ∗Co esponding au ho . E-mail add ess: [email p o ec ed] (J.L. A que o). h p://dx.doi.o g/10.1016/j. csa .2015.10.002 1138-4891/© 2015 ASEPUC. Published by Else ie Espa˜ na, S.L.U. This is an open access a icle unde he CC BY-NC-ND license (h p://c ea i ecommons.o g/licenses/by-nc- nd/4.0/). 14 J.L. A que o e al. / Re is a de Con abilidad – Spanish Accoun ing Re iew 20 (1) (2017) 13–24 In oduc ion As Jackling and De Lange (2009) highligh , he con ex and dynamics o he global business en i onmen has esul ed in changes in he skills equi ed by accoun an s in o de o add alue o hei clien s. This is a global phenomenon: he same basic skills a e conside ed essen ial o all g adua es: communica ion, eam-wo king and p oblem sol ing (e.g. OECD, 2011; P ecision Consul ancy, 2007; UKCES, 2009). Also, lea ning o lea n and a com- mi men o li elong lea ning a e conside ed as in eg al aspec s o being a p o essional in a cons an ly changing wo k en i onmen (IFAC, 2010, p. 15). Employe s o accoun an s and accoun ing p o essional bodies ha e exp essed he iew ha he e exis s a clea necessi y o imp o e he p o essional skills o po en ial, new and es ablished membe s o he accoun ing p o ession. The e o e he e is a g owing p essu e on accoun ing educa o s o design and implemen educa- ional p og ammes ha could con ibu e o he de elopmen o he ele an compe ences (Bonk & Smi h, 1998; Gammie & Joyce, 2009). Mo eo e , in he Eu opean con ex he in eg a ion o he Eu opean Highe Educa ion A ea p omo es a compe ence-based sys em which encou ages s uden s o ake a much mo e ac i e ole in hei own lea ning and educa o s o use ele an ac i e peda- gogical me hods (A que o & Teje o, 2011). I also adds egula o y p essu e o he implemen a ion o he changes (Gonzalez e al., 2014). I is wo ying ha p o essional skills a e s ill no being ully de eloped despi e p o essional bodies, employe s and academic esea che s aising conce ns o o e a qua e o a cen u y. A emp s had been made o de elop he skills bu hey had been ine ec i e. So, wha is p e en ing he success o he a emp s o imp o e communica ion skills? An impo an insigh is was gi en by S anga and Ladd (1990) and Ruchala and Hill (1994) who s a ed ha despi e he impo ance o p o essional skills, ela i ely li - le was known abou he ba ie s ha accoun ing s uden s and p o essional accoun an s ace when a emp ing o de elop hei p o essional skills. In such a con ex i is possible ha some cha ac e is ics o s uden s could be cons ain s on bo h skills de elopmen and ped- agogical change: communica ion app ehension (CA), ambigui y ole ance (AT) o lea ning s yles and p e e ences (e.g. A que o & Teje o, 2009; A que o & Teje o, 2011; Yazici, 2005; Zhang, 2002). This is he case in ou a ea, whe e p e ious s udies indica ed ha accoun ing s uden s end o (i) p esen highe le els o hose con- s aining cha ac e is ics in compa ison wi h hei colleagues om o he oca ional a eas (e.g. A que o & Teje o, 2009; Lambe on, Fedo owicz, & Roohani, 2005 o ambigui y ole ance o Joyce, Hassall, A que o, & Donoso, 2006; Ameen e al., 2010 o communi- ca ion app ehension) o (ii) a combina ion o lea ning p e e ences ha could hampe he implemen a ion o pedagogical inno a ions (e.g. A que o & Teje o, 2011). Fu he mo e, he e a e s udies ha e eal some connec ions be ween hose cha ac e is ics (e.g. Bou his & S ubbs, 1991: com- munica ion app ehension-lea ning p e e ences; Comadena, 1984, communica ion app ehension-ambigui y ole ance) and sugges a possible syne gis ic e ec . Howe e , we a e no awa e o any esea ch pape ha s udies he ela ionship o hese cha ac- e is ics in he accoun ing domain. Impo an ly T iki, Nicholls, Wegene , Bay, and Cook (2012) sugges ha accoun ing s u- den s and accoun ing educa ion could be essen ially di e en om o he ypes o s uden s and hei discipline educa ion, and hus he findings o accoun ing educa ion could simply be di e en . The e o e, he main objec i e o his pape is o analyse he po en ial ela ionships be ween wo pe sonal- i y ai s (communica ion app ehension and ambigui y ole ance) and ele an lea ning s yles. The po en ial implica ions o he analysis o he esul s o accoun ing educa ion will hen be discussed. The s uc u e o he pape is as ollows. The second sec ion is a b ie li e a u e e iew o skills equi emen s in ou a ea and he ole o AT, AC and lea ning s yles as po en ial cons ain s o skills de elopmen . The hi d sec ion se s ou he objec i es and esea ch ques ions, ollowed by a me hodology sec ion whe e he sample, p ocedu e, ins umen s and a iables used a e p esen ed. Finally, he pape d aws o a close wi h he esul s sec ion ollowed by a discussion o hei implica ions. Li e a u e e iew Skills equi emen s The e a e clea indica ions ha an expec a ions gap exis s be ween he pe cei ed needs o employe s and hei pe cep ions o he employabili y o g adua es (Aze edo, Ap el hale , & Hu s , 2012). This is he case bo h in gene al and specifically in he case o accoun ing g adua es (Jackling & De Lange, 2009; Bui & Po e , 2010). The e is a long his o y o deba e conce ning he specific p o- file o skills equi ed o be de eloped by accoun ing g adua es; s a ing in he USA (AICPA, 1987, 1988, 1992, 1999; AAA, 1986; A hu Ande sen and Co e al., 1989; AECC, 1990; Alb ech & Sack, 2000) bu becoming global (Common Con en P ojec , 2011; IFAC, 1994, 2010; IAESB, 2014; QAA, 2007; UNCTAD, 1998). Cen al o his deba e is he balance be ween echnical accoun ing and business knowledge, and also pe sonal skills and quali ies (C aw o d, Hellia , & Monk, 2011). Pe sonal skills such as communica ion, eamwo k, ime managemen and p oblem sol ing enable echnical accoun - ing con en o be exe cised in he ele an con ex and a e necessa y o achie e compe ences (IFAC, 2010). Howe e , he e is a consensus be ween employe s and academics ha he equi ed pe sonal skills and quali ies a e in many ins ances no being exhibi ed (Jackling & De Lange, 2009). A u he conce n is he abili y o s uden s o adap and de elop he equi ed skills gi en he cu en pedagogy. Conse- quen ly a di e en app oach om bo h academics and s uden s may be needed. The adi ional app oach, which ends o ocus on in ellec ual skills amed by he equi ed echnical knowledge, may need o be b oadened o inco po a e a specific ocus on he applica ion o knowledge and he eby enabling he de elopmen o p oblem sol ing abili ies. Fu he mo e, his needs o be combined wi h he de elopmen o wide oca ional skills consis en wi h he changing business en i onmen in which accoun an s now ope a e (Jones, 2010; Wells, Ge bic, K anenbu g, & Byg a e, 2009). Va ious epo s and academic esea ch on he changes equi ed o mee he needs o employe s ha e iden ified se e al key a eas: •In ellec ual skills (p oblem sol ing and decision making) •Technical and unc ional skills (mainly echnical con en ) •Pe sonal skills (including abili y o adap o change and li elong lea ning) •In e pe sonal and communica ion skills (wo k wi h o he s, in e- g a e in eams and communica e e ec i ely) •O ganisa ional and business managemen skills These skills a e simila o hose s ipula ed by IFAC (2010) and IAESB (2014) as being necessa y equisi es in a p og amme o p o- essional accoun ing educa ion (IES3). Al hough a se o hese skills (pe sonal, in ellec ual and in e - pe sonal) and a high le el o echnical expe ise a e needed o be success ul in he wo kplace (Wells e al., 2009) he e seems o be a highe impo ance placed on communica ions skills. Fo example, Jackling and De Lange (2009) asked accoun ing g adua es o nom- ina e he mos impo an skills o p og ession. Communica ion J.L. A que o e al. / Re is a de Con abilidad – Spanish Accoun ing Re iew 20 (1) (2017) 13–24 15 Table 1 Cha ac e is ics needed o de elop skills. Skill o be de eloped Cha ac e is ics Teamwo k Coope a i e lea ning s yle Low communica ion app ehension (CA) Pa icipa ion Pa icipa i e lea ning s yle Low communica ion app ehension (CA) Li elong lea ning commi men – au onomy Independen lea ning s yle High ambigui y ole ance (AT) Communica ion Low communica ion app ehension P oblem sol ing High ambigui y ole ance (AT) Independen lea ning s yle Sou ce: De eloped by he au ho s adap ing esul s by A que o and Teje o (2009, 2011), Yazici (2005) and Zhang (2002). was anked fi s , ollowed by p oblem sol ing, wi h echnical skills anking fi h. Simila ly, he p ac i ione s in he s udy by C aw o d e al. (2011) hough ha all lis ed skills (based on QAA, 2007 s a e- men ) we e impo an , bu a anking o hei impo ance showed ha analy ical skills, p esen a ion skills and w i en communica- ion skills we e he mos impo an . The same s udy asked which gene ic skills s uden s should gain a uni e si y and which skills employe s belie ed should be p io i ised. The same h ee skills (analy ical, o al and w i en communica ion) we e iden ified as he op h ee. This does no jus apply o big fi ms; employe s om medium and small fi ms emphasised he impo ance o communi- ca ion skills (Bui & Po e , 2010). The abo e ecen esul s a e consis en wi h ea lie li e a u e ( o ins ance, Ing am & F azie , 1980; No in, Pea son, & Senge, 1990; No in & Tucke ; 1993 in he USA) and a e ecognised h oughou he wo ld, o example Diamond (2005) in he USA, Hassall, Joyce, A que o, and Donoso (2005) and A que o e al. (2001, 2007) in a Eu opean con ex , Ka anagh and D ennan (2008), De Lange, Jackling, and Gu (2006) om an Aus alian pe spec i e and G ay (2010) and G ay and Mu ay (2011) om New Zealand. An in e es ing a gumen by Jones (2010) emphasise ha gene ic skills a e o ganic in e connec ed ne wo ks a he han disc e e skills. In o he wo ds she no es ha i is e y di ficul o disen- angle meaning ully c i ical- hinking om p oblem-sol ing, om analysis and om he communica ion o hose ideas. The e o e, as Jones (2010) poin s o necessa y iden ifica ion o he po en ial ba - ie s o he eaching o gene ic a ibu es he e seems o be a eason o examine hese in e connec ed ba ie s wi h an emphasis on he key a ibu e o communica ion. Cons ain s The e is a clea demand o accoun ing educa o s o ocus on he de elopmen o p o essional skills in he de elopmen o u u e accoun an s. Pas a emp s had been ela i ely unsuccess ul in em- edying his pe cei ed need. The ques ion ha needs o be add essed is wha migh be p e en ing he success o he a emp s o imp o e communica ion skills. In his con ex , ce ain cha ac e is ics (see Table 1) could ac as cons ain s o bo h skills de elopmen and pedagogical change. Communica ion app ehension Communica ion app ehension (CA) was defined by McC oskey (1984: 78) as “an indi idual’s le el o ea and anxie y associ- a ed wi h ei he eal o an icipa ed communica ion wi h ano he pe son”. Consequen ly CA and may o m a ba ie ha s ops he de elopmen o s uden s’ communica ion skills. Anxie y can in many ins ances p e en success ul pe o mance and o e ime may o m a ba ie o u u e pe o mance and de elopmen (Hassall, A que o, Joyce, & Gonzalez, 2013). Acco dingly, high CA is gene - ally associa ed wi h low communica ion pe o mance (e.g. By ne, Flood, & Shanahan, 2012; Daly e al., 1997; O’Ma a, Allen, Long, & Judd, 1996). Mo e ecen ly, Ma shall and Va non (2009) epo ed his nega i e ela ionship amongs accoun ing majo s. CA is no only associa ed wi h low communica ion pe o mance. As e idenced by Spi zbe g and Cupach (1984) and Allen and Bou his (1996), echniques aimed a he de elopmen o communica ion skills will no esol e CA and i an indi idual has a high le el o CA he echniques may be ine ec i e and consequen ly imp o ed communica ion pe o mance will no occu . Ma shall and Va non (2009) highligh ed ha a g ea e insis ence o pa icipa ion in “s anda d” communica ion aining se es o alida e he ea s o high CA accoun ing s uden s and he e o e no only ails o imp o e communica ion skills, bu nega i ely a ec s communica ion pe - o mance. A cause o conce n o accoun ing educa o s is he e idence ha accoun ing s uden s end o ha e highe le els o CA han s uden s om o he oca ional a eas. This obse a ion has been a cons an finding o igina ing in he ea ly s udies made in he USA (e.g. S anga & Ladd, 1990; Simons, Higgins, & Lowe, 1995) and con inuing h ough o he mo e ecen esea ch de eloped in o he coun ies: UK and Spain (Hassall, Joyce, O ewill, A que o, & Donoso, 2000; A que o, Donoso, Hassall, & Joyce, 2007), I eland (By ne, Flood, & Shanahan, 2009), New Zealand (Ga dne , Milne, S inge , & Whi ing, 2005) and Canada (Aly & Islam, 2003). Fu he - mo e, Joyce e al. (2006) and Ameen e al. (2010) p o ide e idence ha s uden s who ha e chosen o join accoun ing cou ses ha e abo e a e age le els o CA. This sugges s ha he e is a misma ch be ween he s uden s’ pe cep ions o wha skills hey equi e and hose ha will be needed in hei chosen oca ional a ea. Ambigui y ole ance “Ambigui y” is he pe cei ed absence o he in o ma ion ha is needed o unde s and a si ua ion and o make choices wi h p e- dic able ou comes (A que o & Teje o, 2009). In a si ua ion ha demands e alua ion o choice, he pe cei ed p esence o ambigu- i y is h ea ening and p esen s a cogni i e challenge in he o m o desi ed bu absen o inaccessible in o ma ion. Consequen ly, ambigui y could be a ba ie ha hampe s decision making and p edic ion (McLain, 2009). In ole ance o ambigui y is he a e - sion o his lack o in o ma ion, whe eas ambigui y ole ance (AT) is he deg ee o accep ance o , o e en a ac ion o, his lack o in o ma ion (A que o & Mclain 2010). The ele ance o ambigui y (and AT) in accoun ing was poin ed ou by Ha ding and Ren (2007): accoun ing is inhe en ly ela ed o judgemen , which could i sel be desc ibed as decision making in he ace o ambigui y. In his line, he las e ision o he IES 3 (IAESB, 2014) highligh s he impo ance o ambigui y in defining he le el o p oficiency o accoun ing s uden s. A e iew o he li e a u e (A que o & Teje o, 2009) o he impac o ambigui y ole ance on p oblem sol ing and decision making highligh ed ha AT is a key ai . High AT s uden s pe o m be e han hei pee s wi h low AT in complex scena ios (e.g. Ebeling & Spea , 1980; Yu se e , 2001). Low AT indi iduals no only ha e a lowe pe o mance (Banning, 2003) hey also p esen lowe le els o confidence in he decisions hey made (e.g. Gul, 1986; Ghosh & Ray, 1997), end o pe cei e highe le els o isk (e.g. Tsui, 1993; W igh & Da idson, 2000), unde sco e posi i e pe o mance e i- dence (Lied ka, Chu ch, & Ray, 2008) o ocus on un a ou able ou comes (Lowe & Recke s, 1997). A an o ganisa ional le el hese di e ences could ul ima ely a ec he pe o mance (Wes e be g, Singh, & Hackne , 1997) and he abili y o an o ganisa ion o adap o change (Judge, Tho eson, Pucik, & Welbou ne, 1999; Walke , A menakis, & Be ne h, 2007). Again he e is a misma ch: he p ofiles o accoun ing s uden s do no ma ch he cha ac e is ics o hose needed o manage unex- pec ed, ambiguous si ua ions and p oblems. Ame nic and Beechy 16 J.L. A que o e al. / Re is a de Con abilidad – Spanish Accoun ing Re iew 20 (1) (2017) 13–24 (1984) d awing on wo k by Holland (1973) and Ame nic e al. (1979) poin ou ha , in gene al e ms, he p ofiles o accoun - ing p o essionals and s uden s a e o a ‘con en ional ype’. Holland (1973) desc ibes ‘con en ional ype’ indi iduals as being cha ac- e ised by hei p e e ence o ac i i ies ha en ail o de ed and sys ema ic manipula ion o quan i a i e da a and by an a e sion o ambiguous, explo a o y o unsys ema ic ac i i ies. Wang and Chan (1995) indica e ha he p e e ence o quan i a i e da a by low AT indi iduals could be explained in he ollowing e ms: educing a complex si ua ion o ha d (quan i a i e) da a may lead AT indi id- uals o pe cei e he p oblem o en i onmen as less ambiguous han i eally is. Resea ch indica es ha his is a global phenomenon. I espec- i e o hei coun y o o igin, accoun ing s uden s end o ha e lowe le els o ambigui y ole ance han o he s uden s (A que o & Teje o, 2009; Lambe on e al., 2005) and also ha e lowe le - els when compa ed o hei espec i e na ional no ms (e.g. Elias, 1999). Lea ning s yles Among he mos publicised objec i es o he Bologna p ocess he Minis e io de Educación highligh s he new pedagogic app oach ha “could ans o m ou educa ional sys em based on eaching in o one based on lea ning”. This change equi es h ee p e equisi es (MEC, 2005): - Highe au onomy and in ol emen o s uden s in hei lea ning p ocess. - The use o ac i e pedagogical me hods including eam wo k. - The ole o he eaching s a as a manage o challenging lea ning en i onmen s. As A que o and Teje o (2011) no ed, s uden s a e supposed o ha e a highe le el o independence and esponsibili y o design hei own cu iculum and o ob ain he maximum benefi om he esou ces and ac i i ies a hei disposal, bu in o de o make he bes use o hose esou ces, s uden s should be able o be ac i e pa icipan s, o be independen lea ne s and o collabo a e wi h o he s uden s by wo king in eams. Commi men o li elong lea ning and p oblem sol ing skills, key skills s essed in employabili y epo s and specifically in accoun ing s a emen s, equi e s uden s o be independen lea n- e s. Teamwo k is ano he key skill o employabili y ha equi es cu en s uden s ( u u e p o essionals) o be collabo a i e lea ne s. Un o una ely, ecen esul s (A que o & Teje o, 2011) show ha accoun ing s uden s, when compa ed o s uden s on o he social sciences deg ees, a e less independen and mo e dependen . This p o ides a wa ning ha accoun ing s uden s will expe ience mo e di ficul ies when wo king and lea ning in an au onomous way han o he s uden s. A u he conce n is ha whils s uden s om o he disciplines end o sco e highe in ‘pa icipan s yle’ as hey become olde , accoun ing s uden s end o de elop lowe sco es. Accoun - ing s uden s in con as o o he s uden s (see also G asha, 1996) el less com o able collabo a ing wi h hei pee s in p ojec s, g oups discussions e c., as hey became olde . Connec ions be ween cha ac e is ics I he esul s e iewed abo e a e a cause o conce n when s ud- ied in isola ion, his conce n g ows when connec ions be ween he cha ac e is ics a e s udied. These connec ions could be explained hough Cu y’s Onion Model (1983). Indi idual di e ence con- s uc s could be place in a laye ed model (Sadle -Smi h, 2001) whe e he co e consis s o he cen al pe sonali y dimensions (mo e s able) passing ou wa d o mo e con ex -dependen and less fixed cons uc s (cogni i e s yle, lea ning s yle, lea ning p e e ences). As Du , Dobie, and Guo (2008) highligh , he lea ning beha iou is undamen ally con olled by he cen al pe sonali y dimensions. The e o e, s able ai s such as CA and AT (Inne pe sonali y dimen- sions) a ec , along wi h con ex ual ac o s, he lea ning s yles and p e e ences. Some esea ch pape s ha e s udied ela ionships be ween hese pe sonal cha ac e is ics. An ea ly s udy by McC oskey, Daly, and So ensen (1976) ound co ela ion be ween CA le els and in ol- e ance o ambigui y le els. Comadena (1984) in es iga ed he ela ionship be ween CA and pe o mance in b ains o ming g oups and ound ha indi iduals wi h low le els o CA we e mo e likely o be high p oduce s o ideas, pe cei e he ac o b ains o ming mo e posi i ely, and demons a e highe ambigui y ole ance han hose amongs hei pee s who had high CA. Specifically ocusing on accoun ing s uden s, Elias (1999) epo ed highe le els o CA and lowe le els o AT in accoun ing s uden s in compa ison wi h o he s uden s and na ional no ms. Rega ding lea ning s yles, Op and Lo edo (2000) ound co - ela ions be ween di e ences in Mye s-B iggs pe sonali y ype p e e ences and CA le els. Russ (2012) highligh s a consis en find- ing ac oss s udies in es iga ing he ela ionship be ween CA and lea ning mode p e e ences: s uden s wi h low CA demons a e a p e e ence o he ac i e expe imen a ion lea ning mode (Bou his & Be quis , 1990; Dwye , 1998; Johnson, 2003). This finding sug- ges s ha s uden s who eel com o able communica ing in a ious con ex s p e e lea ning by doing (in line wi h he ac i e pedagogy p oposed o de elop compe encies), whe eas s uden s wi h high CA demons a e a p e e ence o he eflec i e obse a ion lea ning mode (Dwye , 1998; Russ, 2012). Allen e al. (1987) ound nega i e co ela ions be ween CA and independen and collabo a i e s yles. Bou his and S ubbs (1991) ound a significan ela ionship among le els o CA and lea ning s yle (CA was co ela ed posi i ely wi h an a oidan s yle and nega i ely wi h independen , collabo a i e and pa icipan s yles). Allen, Long, O’Ma a, and Judd (2007) again ound simila pa e ns o co ela ions when epo ing significan nega i e ela ionships be ween CA and independen and collabo a i e s yles. Dobos (1996) analysed he ela ionship be ween CA and a ec- i e esponses o collabo a i e lea ning. The main finding o he analysis was ha indi iduals wi h low CA associa ed collabo a i e lea ning wi h abo e-a e age communica ion sa is ac ion, g ea e pa icipa ion ac i i y, highe ulfilmen o expec a ions, and below a e age anxie y. Pu pose and esea ch ques ions The p eceding e iew iden ifies a pe cei ed gap in he de el- opmen o , among o he s, communica ion, p oblem sol ing and eamwo k skills. Uni e si ies a e unde p essu e om s akehol- de s and ins i u ional con ex s (González, A que o, & Hassall, 2014) o change hei pedagogy o a mo e ac i e one whe eby s uden s a e mo e au onomous and in ol ed in hei own lea ning p ocess. Howe e ce ain pe sonal cha ac e is ics o he s uden s could ac as cons ain s o bo h he skills de elopmen and he pedagog- ical change. Rele an li e a u e highligh ed ha s uden s in he accoun ing a ea end o p esen inadequa e p ofiles in some o hese ele an cha ac e is ics (e.g. highe le els o CA and lowe le els o AT) and ha he cha ac e is ics could be in e - ela ed. The e o e, he main objec i e o his pape is o analyse he po en- ial ela ionships be ween wo ele an pe sonali y ai s in his con ex : communica ion app ehension and ambigui y ole ance and ele an lea ning s yles. This objec i e leads o he ollowing esea ch ques ions RQ1: A e he e significan ela ionship be ween he pe sonali y ai s and lea ning s yles? J.L. A que o e al. / Re is a de Con abilidad – Spanish Accoun ing Re iew 20 (1) (2017) 13–24 17 To al communica ion app ehension W i en CA - WCA-6 O al CA – PRCA 24 Fo mal se ings P esen a ions In e iews In o mal se ings Con e sa ion G oup Fig. 1. Communica ion app ehension cons uc s. Sou ce: Adap ed om Hassall e al. (2013a,b). RQ1a: Is he e a significan ela ionship be ween CA and lea ning s yles? RQ1b: Is he e a significan ela ionship be ween AT and lea ning s yles? RQ2: A e he e significan ela ionship be ween he pe sonali y ai s (CA and AT)? Me hodology Sample and p ocedu e Fo con enience he sample o s uden s used o his s udy we e all d awn om unde g adua e cou ses in accoun ing a he She field Hallam Uni e si y. A o al o 300 s uden s (all he s uden s en olled on hese cou ses) pa icipa ed. The ques ionnai es we e dis ibu ed du ing class ime. Al hough pa icipa ion was olun a y, no s u- den s e used o comple e he ques ionnai e. The e o e he impac o non- esponse can be igno ed. A membe o he esea ch eam ga e a b ie p esen a ion o he p ojec , highligh ing he impo - ance o since e answe s, assu ing he confiden iali y o he da a ga he ed and ha he da a would be only used in an agg ega ed way and o esea ch pu poses only. The ques ionnai es included s a emen s elling esponden s ha he e we e no igh o w ong answe s. App oxima ely 69% o he sample was emale. The ages o he s uden s anged om 20 o 28 yea s, wi h an a e age age o 22.5 yea s and a s anda d de ia ion o 0.99 yea s. Ins umen s1 Communica ion app ehension An ins umen consis ing o wo ques ionnai es we e comple ed by each s uden o measu e CA (Fig. 1). The fi s ques ionnai e is he adap a ion by Hassall e al. (2000) o he Pe sonal Repo o Communica ion App ehension (PRCA-24) de eloped by McC oskey (1984, 2006) o measu e o al communica ion app ehension. The PRCA-24 consis o 24 i ems abou communica ion in ou con- ex s: o mal se ings ( ep esen ed and explained as in e iew and p esen a ion si ua ions), and in o mal se ings ( ep esen ed and explained as con e sa ion and g oup discussion si ua ions). The only modifica ions in oduced by Hassall e al. (2000) om he o iginal ins umen we e wo wo d changes: “in e iew” in place o “mee ings”, and he “p esen a ions” in place o “public speak- ing”. This adap a ion has been used in se e al esea ch pape s (e.g. A que o e al., 2007; Ga dne e al., 2005; Joyce e al., 2006), epo - ing a obus and eliable se o esul s o he ins umen . Fu he 1No modifica ions we e in oduced in any ques ionnai e o he p esen s udy om he o iginal e e enced ins umen s. All ins umen s a e a ailable on eques om he au ho s and om he o iginal sou ces. in o ma ion on psychome ic cha ac e is ics o he o iginal PRCA- 24 can be ound in Lea y (1991). To measu e w i en communica ion app ehension he ins u- men used is he WCA-6 (A que o e al., 2012). The WCA-6 is a educed e sion (6 i ems) o he WCA-24 (Hassall e al., 2000) an adap a ion o uni e si y s uden s o he W i ing App ehension Tes (WAT, Daly & Mille , 1975). As Shanahan (2011) highligh s, he o iginal WAT ques ionnai e was mo e app op ia e o English com- posi ion p og ammes and he e o e, Hassall e al. (2000) al e ed some o he wo ding (e.g. “composi ion” was changed o “essays” o “w i en wo k”), emo ed ou s a emen s and inse ed wo new ones. The s a emen s in bo h ques ionnai es a e o be answe ed on a 5-poin Like - ype scale ( om “S ongly Disag ee” o “S ongly Ag ee”) and a highe sco e indica es highe le el o CA. Ambigui y ole ance F om he fi s concep ualiza ion o he ai called in ole ance o ambigui y by F enkel-B unswik a ound he end o he 1940s, a - ious au ho s (e.g., Bhushan & Amal, 1986; Budne , 1962; Kischkel, 1984; McDonald, 1970; Rydell & Rosen, 1966) ollowed he con- cep ual defini ion in o de o de elop ins umen s o measu e i (A que o & Mclain, 2010). Howe e , despi e he con inued in e es in AT he eliabili y and alidi y o he mos equen ly used meas- u es is poo ( .g. Fu nham, 1994; Ki on, 1981; Lange and Hou an, 1999; Ray, 1988) and some o hese measu es lack a heo e ical s uc u e ha is consis en wi h in o ma ion heo y, especially wi h ega d o he na u e o ambigui y and in o ma ion (see Fu nham & Ribches e , 1995). To o e come he psychome ic sho ages o many o hese ins umen s, McLain (1993) de eloped he Mul iple S imulus Types Ambigui y Tole ance scale (a 22-i em ins umen ) and la e p o- posed a sho e e sion (MSTAT II; McLain, 2009) ha kep adequa e s anda ds o eliabili y and alidi y. The sho e e sion can be used in conjunc ion wi h o he ins umen s wi hou causing cogni i e a igue (A que o & Mclain, 2010). In his s udy he MSTAT II was used wi hou u he modifi- ca ions. This ins umen consis s o 13 s a emen s co e ing he ange o ambiguous si ua ions p oposed by Budne (1962) (insolu- ble s imuli, no el s imuli, complex s imuli i ems, unce ain s imuli, gene ally ambiguous s imuli) o be a ed on a Like - ype o ma wi h 5 al e na i es, anging om 1 (s ongly disag ee) o 5 (s ongly ag ee). A highe sco e indica es highe le el o ambigui y ole ance. Lea ning s yles F om he wide ange o lea ning s yles ques ionnai es a ailable (see Cassidy (2004) o a e iew and classifica ion) he only one ha allowed ele an p e e ences o be cap u ed (collabo a i e, dependen -independen , e c. s yles) was he G asha-Reichmann S uden Lea ning S yle Scale (G asha, 1996).2This in en o y con- sis s o 60 i ems (10 pe s yle), o be answe ed on a 5 poin s Like scale ( anging om 1 o o al disag eemen o 5 o o al ag ee- men , wi h 3 being he neu al opinion). The opinions cap u ed p o ide measu es on six scales (Table 2) ha acco ding o Cassidy (2004) ocus on lea ning p e e ences and inco po a e he belie ha s yle is, o some deg ee, fluid and will al e acco ding o he lea ning 2Con a iwise o, o ins ance, ambigui y ole ance in en o ies, which measu e he same cons uc ; lea ning s yles in en o ies ocus on e y di e en aspec s o he lea ning, cogni i e, s udy, e c. p ocesses. In accoun ing educa ion esea ch, S u- den s App oaches o Lea ning amewo k (and ela ed in en o ies, such as SPQ, ASSIST, RASI, e c. measu ing deep – su ace and achie ing app oaches) has been widely used. Kolb’s expe ien ial lea ning heo y (and ela ed in en o ies, ha mea- su e p e e ences in e ms o expe iencing, eflec ing, hinking, and ac ing) also has p edicamen in ou a ea, bu he aspec s measu ed by hese, and o he , in en o ies do no allow measu ing some cha ac e is ics ha a e ele an o he p esen s udy. 18 J.L. A que o e al. / Re is a de Con abilidad – Spanish Accoun ing Re iew 20 (1) (2017) 13–24 Table 2 GRLSS Lea ning s yles and s uden s’ p e e ences. Lea n. S yle S uden s’ p e e ences Compe i i e S uden s who lea n ma e ial in o de o pe o m be e han o he s in he class. Belie e hey mus compe e wi h o he s uden s in a cou se o he ewa ds ha a e o e ed. Like o be he cen e o a en ion and o ecei e ecogni ion o hei accomplishmen s in class. Collabo a i e Typical o s uden s who eel hey can lea n by sha ing ideas and alen s. They coope a e wi h eache s and like o wo k wi h o he s. A oidan Desc ibes s uden s who a e no en husias ic abou lea ning con en and a ending class. Do no pa icipa e wi h s uden s and eache s in he class oom. They a e ypically unin e es ed and o e whelmed by wha happens in class. Pa icipan T y o be good ci izens in class. Enjoy going o class and aking pa in as much o he cou se ac i i ies as possible. Typically eage o do as much o he equi ed and op ional cou se equi emen s as hey can. Dependen Show li le in ellec ual cu iosi y and lea n only wha is equi ed. View eache and pee s as sou ces o s uc u e and suppo and look o au ho i y figu es o specific guidelines on wha o do. Independen S uden s who like o hink o hemsel es and a e confiden in hei lea ning abili ies. P e e o lea n he con en ha hey eel is impo an and would p e e o wo k alone on cou se p ojec s han o wo k wi h o he s uden s. Sou ce: G asha and Yanga be -Hicks (2000). con ex . A highe sco e in each o he measu es ob ained indica es a highe p e e ence o his s yle. In acco dance wi h G asha (1996), wi h he excep ion o he pa icipan -a oidan scale which p esen s e y high nega i e co - ela ion coe ficien s, hese measu es should no be seen as bipola dimensions. The ele ance o his ins umen can be de i ed om he iew ha in o de o pedagogical changes o be success ul i is nec- essa y o s uden s o become pa icipa i e, collabo a i e and o some ex en , independen . In con as , highly dependen , a oidan , o highly compe i i e s uden s do no p esen he necessa y a i- udes o he equi ed pedagogical changes o wo k p ope ly. Also, o de elop li elong lea ning skills s uden s a e equi ed o p esen a ‘low dependen ’ p ofile, and eam wo king equi es a high collab- o a i e s yle. Composi e measu es In o de o make esul s easie o in e p e Kusu ka , Ten Ca e, Vos, Wes e s, and C oise (2013) ob ained and used in hei pape he composi e a iables good s udy s a egy ( ha summa ised he sco es ob ained o app oaches o s udy, also used in A que o, Fe nández-Pol illo, Hassall, & Joyce, 2015) and quali y o mo i a ion ( ha condensed he sel -de e mina ion measu es in o one sco e). Fo he same pu poses, Kizilgunes, Tekkaya, and Sungu (2009) also defined a composi e measu e o lea ning app oaches. In a simila way, wo composi e measu es we e calcula ed he e: good lea ning s yle (GLS) was calcula ed by adding he sco es ob ained in inde- penden , pa icipan and collabo a i e s yles and sub ac ing he sco es o dependen and a oidan s yles. Also, a global CA sco e (GCA) was calcula ed as he addi ion o he OCA and WCA sco es (bo h OCA and WCA we e e-exp essed in he same scale in o de o ha e he same weigh in he esul ing a iable). Resul s Reliabili y P e ious s udies p o ide e idence o accep able eliabili y o CA and AT scales in English language samples. Hassall, A que o, Joyce, and Gonzalez (2013) epo C onbach’s alues o he same CA scales used in his pape anging om 0.73 o he WCA-6 o 0.85 o he p esen a ion scale. Fo AT scale, McLain (2009) epo s in e nal eliabili y (C onbach’s ␣) o e 0.80. The published e idence on he eliabili y o he GRLSS scales is less clea . The in e nal eliabili y measu es p o ided by Yazici (2005) o a sample o highe educa ion s uden s in business- ela ed subjec s anged om 0.73 o 0.89. Howe e , Fe a i e al. (1996) indica ed ha he Pa icipa i e, A oidan , and Collabo a i e scales showed accep able in e nal consis ency, bu he Dependen , Independen , and Compe i i e scales did no (bo h s udies using C onbachs’ alpha). Despi e i s widesp ead use, he e a e c i ical oices on he use o C onbach’s alpha: Rayko s a es ha is in gene al a mis-es ima o o scale eliabili y a he popula ion le el (Rayko , 2001; Rayko , 2004), and She lin, Miles, Da ies, and Walke (2000) highligh ha i is influenced by ac o s o he han he eliabili y o he i ems ha comp ise a scale. The e o e, in his s udy we a e using an al e na i e measu e: he composi e eliabili y (Fo nell & La cke , 1981). Ou da a p o ided composi e eliabili y sco es anging om 0.83 (WCA-6) o 0.91 (con e sa ion) o CA scales and 0.78 o AT, wi h all o hem abo e he cu -o poin o 0.7. Howe e , h ee scales included in he GRLSS ga e composi e eliabili y sco es a ound 0.6: a oidan , pa icipa i e and collabo a i e. In o de o sol e his p oblem, i em- ac o loadings we e exam- ined. Fou i ems o each scale ( hose wi h lowes i em- ac o loadings) we e disca ded.3The esul ing scales p esen ed he ol- lowing composi e eliabili y sco es: dependen , 0.82; compe i i e, 0.81; collabo a i e, 0.75; independen , 0.73; pa icipan , 0.71 and a oidan , 0.67. The eliabili y o he a oidan scale can be con- side ed low i used o indi idual diagnosis pu poses, bu i is accep able o g oup le el, educa ional s udies (Kizilgunes e al., 2009). A complemen a y c oss ac o loading analysis indica ed ha no i em p esen ed highe loadings in o he scales han in i s own cons uc . Rela ionships a a global le el The analysis o he co ela ions be ween he composi e a iables allows ob aining a global iew o he ela ionships (see Table 3). S uden s p esen ing cha ac e is ics ha could be labelled as ‘good lea ning s yles’ end o p esen lowe sco es in communi- ca ion app ehension a a global le el (co ela ion GLS-GCA, −0.59, p < 1%) and in any o he main communica ion con ex s (w i ing: co ela ion GLS-NWCA, −0.52, p < 1% and o al con ex s: co ela ion GLS-OCA, −0.504, p < 1%), and a e mo e ole an o ambigui y (co - ela ion GLS-AT, 0.34, p < 1%). The e o e, a an agg ega ed le el, he answe s o RQ1a and RQ1b a e, yes: bo h inne pe sonali y ai s seem o ha e a significan ela ionship wi h lea ning p e e ences s eng hening desi able (low CA, high AT → high GLS) o cons ain- ing (high CA, low AT → high GLS) p ofiles. The second esea ch ques ions ocused on he ela ionships be ween ai s. The esul s indica e ha ambigui y ole ance and communica ion app ehension a e in e - ela ed (all he co ela ions 3Resul ing scales a e composed as ollows. Independen : i ems 07, 19, 25, 31, 37, 55; a oidan : i ems 08, 26, 32, 38, 44, 50; collabo a i e: i ems 03, 09, 21, 39, 51, 57; dependen : i ems 04, 16, 22, 34, 52, 58; compe i i e: i ems 05, 11, 17, 29, 41, 47 and pa icipan : i ems 12, 18, 30, 42, 48, 60. J.L. A que o e al. / Re is a de Con abilidad – Spanish Accoun ing Re iew 20 (1) (2017) 13–24 19 Table 3 Co ela ions a global le el. AT sco e OCA WCA GCA GLS Co . coe . 0.340 −0.504 −0.524 −0.592 Sig. (2- ail) .000 .000 .000 .000 AT sco e Co . coe . −0.344 −0.224 −0.325 Sig. (2- ail) .000 .000 .000 a e nega i e and significan a 1% le el) mainly due o o al CA (co ela ion: −0.344, p < 1%). Howe e , al hough weake , he ela- ionship WCA–AT (−.224, p < 1%) is also significan . RQ1a: Rela ionships lea ning s yles – CA Analysing in mo e de ail he ela ionships be ween he di e - en lea ning s yles and he CA subscales, a pa e n ha is consis en wi h p e ious esea ch findings a ises. All CA cons uc s (o al and w i en) p esen significan nega i e co ela ions wi h indepen- den , collabo a i e and pa icipan s yles o lea ning and posi i e co ela ions wi h he a oidan s yle (Table 4). I should be no ed ha he la ges posi i e coe ficien s co e- spond o he ela ionship be ween a oidan and o al CA in o mal con ex s and a oidan and w i ing CA. This means ha indi iduals wi h high CA in w i ing and o al communica ion in o mal con ex s end o adop an a oidan lea ning s yle. Con a iwise, all CA meas- u es a e nega i ely co ela ed wi h pa icipan s yle ( he la ges nega i e coe ficien co esponds o he ela ionship be ween pa - icipan s yle and w i ing CA) and collabo a i e s yle. The nega i e co ela ion be ween he collabo a i e s yle o lea ning and CA in in o mal con ex s (mainly g oup CA) is consis- en wi h he cha ac e is ics o collabo a i e s uden s who ha e a p e e ence o wo king wi h o he s in small g oups and eel hey can lea n by sha ing ideas and abili ies (A que o & Teje o, 2011). The e o e, as an answe o RQ1, CA appea s o ha e an influ- ence in key lea ning s yles: high CA seems o be associa ed wi h an a oidan s yle and also nega i ely a ec s independence, pa ic- ipa ion and collabo a ion o s uden s in he lea ning p ocess. Only dependen s yle, as defined in he GRLSS, seems o be no ela ed o CA. RQ1b: Rela ionships lea ning s yles – AT A de ailed analysis o he ela ionships be ween AT and lea n- ing p e e ences indica ed ha all he co ela ions a e significan al hough AT is mo e s ongly ela ed o dependen /independen s yles (Table 5). S uden s wi h high AT end o be mo e independen and less dependen han hei low AT colleagues. This influence o AT is consis en wi h he defini ion o such s yles. Dependen s uden s show li le in ellec ual cu iosi y and lea n only wha is equi ed o he p e alen ask. They look o au ho i y figu es o specific guidelines on wha o do, and iew eache s and pee s as sou ces o s uc u e and suppo . Con e sely independen s uden s like o hink o hemsel es, a e confiden in hei lea ning abili ies and like a maximum amoun o choice and flexibili y and a mini- mum o s uc u e and o m in hei lea ning en i onmen (A que o & Teje o, 2011). Ano he significan co ela ions appea be ween AT and lea n- ing s yles: nega i e wi h a oidan s yle (−0.173, p < 1%) and posi i e wi h pa icipan (0.178, p < 1%) and compe i i e (0.131, p < 5%). RQ2: Rela ionships AT and CA Resul s p esen ed in Table 6 show ha he e is a significan nega i e co ela ion be ween AT and all CA cons uc s. This is consis en wi h p e ious s udies using o he ins umen o measu e AT (e.g. Elias, 1999 using McDonald’s AT20). The s onge ela ionships appea be ween AT and CA in in o - mal se ings and is mainly due o he esponses o he si ua ions in ol ing “con e sa ion”. The mo e o mal CA subscales (e.g. w i - ing CA and p esen a ion) appea o be less s ongly connec ed o AT al hough he s onge co ela ion in o mal si ua ions is “in e iew”. I seems ha con e sa ions and in e iew se ings a e pe cei ed as allowing oppo uni ies o unexpec ed ambiguous si - ua ions ha need immedia e esponses o a ise. Complemen a y analysis: linea eg ession Gi en he ela ionships be ween he h ee g oups o key a iables a complemen a y eg ession analysis was pe o med. Following he a gumen o Du e al. (2008), lea ning beha iou ( he dependen a iable in he model) is con olled by he cen al pe sonali y dimensions AT and CA (independen a iables in he model). The esul s (Table 7) sugges ha bo h AC and AT ha e a sig- nifican influence on lea ning p e e ences. As expec ed, he e ec o AC in GLS is nega i e, highe le els o app ehension esul in lowe sco es in good lea ning s yle (s anda dised coe ficien = −0.54; P < 1%) and he e ec o AT is posi i e, highe sco es in ambigui y ole ance esul in highe sco es in GLS, al hough weake han he o me (s anda dised coe ficien = 0.17; P < 1%). Discussion I is clea ha p essu e is being exe ed by he needs o employ- e s and he educa ional changes being p omo ed in Eu opean uni e si ies o g ea e emphasis o be placed on he de elopmen o skills. Knowledge and echnical abili y mus be suppo ed by communica ion, in e pe sonal and p oblem sol ing skills, and he abili ies o adap o change and sel -lea n i s uden s a e o be equipped o en e he wo k place. Specifically in accoun ing, in all ele an s akeholde s s a e- men s om he Bed o d Repo (AAA, 1986) o he las e ision o he IES3 (IAESB, 2014), he e has been an accep ance ha accoun ing cou ses should aim o de elop he s uden s’ capaci- ies o analysis, syn hesis, p oblem sol ing and communica ion. This has subsequen ly been in e p e ed as indica ing ha s u- den s should ac i ely pa icipa e in hei lea ning. Conce n has also been exp essed ha con a y o he eal wo ld con ex in which accoun an s ope a e, accoun ing p oblems a e p esen ed o s u- den s as being well s uc u ed and well defined (S e ling, 1980; Maye -Somme , 1990). In his line, Alb ech and Sack (2000) no e a eluc ance o use c ea i e ypes o lea ning such as eam wo k, case analysis and o al p esen a ions. Thei specific ecommenda- ion was “i is ime ha we in accoun ing educa ion, mo e away om ou eliance on lec u e and mo e owa ds eaching app oaches ha con ey c i ical knowledge, skills and abili ies” (p.64) This ins uc ion specified cases ha would each dealing wi h unce ain y and ana- ly ical skills, o al and w i en communica ion assignmen s, some elemen s o g oup wo k o each leade ship and wo king oge he , and ole play o each nego ia ion. 20 J.L. A que o e al. / Re is a de Con abilidad – Spanish Accoun ing Re iew 20 (1) (2017) 13–24 Table 4 Co ela ions (Pea son): CA and lea ning s yles. GLS Indep A oid Colab Depen Compe Pa ic WCA Co . coe . −0.524 −0.297 0.383 −0.281 −0.013 −0.105 −0.443 Sig. (2- ail) 0.000 0.000 0.000 0.000 0.823 0.071 0.000 CA o mal Co . coe . −0.460 −0.346 0.352 −0.234 0.039 −0.185 −0.255 Sig. (2- ail) 0.000 0.000 0.000 0.000 0.501 0.001 0.000 In e iew Co . coe . −0.405 −0.305 0.327 −0.173 0.065 −0.176 −0.220 Sig. (2- ail) 0.000 0.000 0.000 0.003 0.265 0.002 0.000 P esen a ion Co . coe . −0.410 −0.310 0.297 −0.242 0.004 −0.152 −0.231 Sig. (2- ail) 0.000 0.000 0.000 0.000 0.942 0.009 0.000 CA in o mal Co . coe . −0.421 −0.181 0.317 −0.342 0.043 −0.090 −0.278 Sig. (2- ail) 0.000 0.002 0.000 0.000 0.462 0.121 0.000 G oup Co . coe . −0.357 −0.130 0.266 −0.359 −0.018 −0.076 −0.252 Sig. (2- ail) 0.000 0.024 0.000 0.000 0.757 0.194 0.000 Con e sa ion Co . coe . −0.368 −0.179 0.280 −0.245 0.082 −0.080 −0.230 Sig. (2- ail) 0.000 0.002 0.000 0.000 0.157 0.169 0.000 Table 5 Co ela ions: AT and lea ning s yles. AT sco e GLS Indep A oid Colab Depen Compe Pa ic Co . coe . 0.340 0.192 −0.173 0.104 −0.263 0.131 0.178 Sig. (2- ail) 0.000 0.001 0.003 0.074 0.000 0.026 0.002 Table 6 Co ela ions: AT and CA. AT sco e WCA CA o mal In e . P esen CA in o mal G oup Con e s. Co . coe . −.224 −.280 −.290 −.208 −.325 −.256 −.303 Sig. (2- ail) .000 .000 .000 .000 .000 .000 .000 N 294 294 294 294 294 294 294 Table 7 Reg ession analysis (dependen a iable: GLS). Non-S anda dised coe . S anda dised coe . B S . E o Be a Sig. (Cons an ) 6.845 0.677 10.110 0.000 GCA −0.127 0.012 −0.540 −10.938 0.000 AT Sco e 0.041 0.012 0.173 3.512 0.001 R2= 0.379; co ec ed R2= 0.375. Howe e , many s uden s (pa icula ly accoun ing s uden s) possess cha ac e is ics ha sugges i would be di ficul o hem o de elop such skills. P e ious s udies indica e ha accoun - ing s uden s ha e highe le els o communica ion app ehension, lowe le els o ambigui y ole ance, a e mo e dependen and mo e a oidan han hei colleagues s udying o he disciplines. Indi id- ually, each one o hese cha ac e is ics is a cause o conce n. A majo conce n is i he e a e associa ions be ween he cha ac e - is ics; such in e - ela ionships could confi m and consolida e he p oblems. I he e a e associa ions be ween he cha ac e is ics he p oblems could g ow. These connec ions could be suppo ed h ough Cu y’s Onion Model (1983), AT and CA a e s able pe sonali y ai s (inne pe - sonali y dimensions) ha a ec , along wi h con ex ual ac o s, he lea ning s yles and p e e ences. In his line, he objec i e o his pape was o in es iga e o wha ex en he e a e associa ions be ween cha ac e is ics such as CA, lea ning s yles and ambigui y ole ance. Ou esul s show ha hese ela ionships exis . High CA s uden s end o be less independen , mo e a oidan , less collabo a i e and less pa icipan . AT appea s o be nega i ely co ela ed wi h CA and dependen s yle. All o hese a e cha ac e is ics ha a e associa ed wi h cons ain s o he inclusion o ac i e pedagogy and, ana- lysed in conjunc ion wi h epo ed p ofiles o accoun ing s uden s in hese ele an cha ac e is ics, sugges ha some accoun ing s uden s end o ail in mo e han one a he same ime. These esul s a e indica i e o he ough cons ain s ha an accoun ing educa o could ace when ying o e ec i ely de elop desi ed skills wi h ce ain s uden s. Recen ly C aig and McKinney (2010) epo ed posi i e esul s in a p og amme o w i ing skills de elopmen , and Rae and Sands (2013) by managing class oom layou inc eased he amoun o one- o-one communica ion be ween he u o s and he s uden s, e en ually b eaking down he communica ion ba ie s caused by s uden app ehension. Also Fo in and Legaul (2010) indica ed a pe cei ed imp o emen in skills de elopmen by using a mixed eaching app oach. Mo e ocused on AT, Banning (2003) epo ed imp o emen s on AT le els by using he case me hod wi h man- agemen s uden s. Howe e , as a ma e o conce n, T iki e al. (2012) ound ha AT and ex e nal locus o con ol appea o be nega i ely connec ed wi h pe o mance sugges ing a lack o align- men be ween he ewa d mechanism o s uden pe o mance and he p o ession’s s a ed compe ences. These esul s, among o he s suppo a fi s line o ac ion: imple- men ing me hodologies ha could help de eloping such skills and educe CA and AT. Gi en he esul s by T iki e al. (2012) an ins i u- ional commi men o skills de elopmen in a coo dina ed (along all cou ses and subjec s) and cohe en (objec i es – me hodology – assessmen sys em) manne ; c ea ing (By ne e al., 2012) a non- h ea ening, suppo i e class oom en i onmen is needed. J.L. A que o e al. / Re is a de Con abilidad – Spanish Accoun ing Re iew 20 (1) (2017) 13–24 21 Howe e , i is necessa y o ake in o accoun ha o highly app ehensi e indi iduals (highe le els o CA and lowe le els o AT) anxie y o ms a ba ie ha impedes de elopmen (Hassall e al., 2013a). In his line, he esul s o Ma shall and Va non (2009) indica ed ha me hodologies ha could help low CA s uden s o de elop communica ions skills nega i ely a ec he communica- ion pe o mance o high CA s uden s. T ai s a e assumed o be mo e in a iable and o play a dominan ole in he de e mina- ion o beha iou , including lea ning, (Boekae s, 2000, p. 416) and he e o e some me hodologies ha epo ed good esul s will no succeed i used wi h hose highly app ehensi e s uden s. Daly and McC oskey (1975) highligh ed he significan ela ion- ship be ween ambigui y ole ance, communica ion app ehension and he pe cei ed desi abili y o ce ain p o essions. They s a ed ha indi iduals wi h highe han a e age le els o CA o low le els o AT can be a ac ed owa ds oca ions and p o essions ha hey pe cei e as needing ela i ely low le els o communica ion skills o whe e p oblems a e no complex. The e is esea ch e idence ha sugges s ha accoun ing is in ce ain ins ances being chosen as a ca ee because i is pe cei ed as ha ing a low need o communi- ca ion skills o is being seen as echnical and ou ine. Also esea ch has iden ified he high p e alence o con en ional ype (sys ema ic, nea , low AT) in accoun ing p o essionals and s uden s. In his line, By ne and Willis (2005) epo ed ha seconda y school s uden s pe cei ed accoun ing as bo ing, defini e, p ecise and compliance d i en. Also, Bui and Po e (2010) poin o he s uden s’ pe cep- ions o accoun an s, accoun ing wo k, and accoun ing cou ses as a con ibu o o he skills gap; and ecen findings by Sin, Reid, and Jones (2012) show g ea a ia ions in s uden s’ awa eness o he unc ional and human aspec s o accoun ing wo k, anging om seeing accoun ing wo k as being p edominan ly echnical and ou- ine o ha ing a keen awa eness o he mo e complex aspec s o con empo a y accoun ing wo k including i s e hical aspec s. Thus, a leas o some s uden s a men al pic u e exis s o wha a ‘s e eo- ypical accoun an ’ is and he ypes o asks hey pe o m as a p o essional, os e ed in some ex en by he image exhibi ed in ad e s (Bald insdo i , Bu ns, Nø ekli , & Scapens, 2009), films (Bea d, 1994) o e en jokes (Bougen, 1994) ha clea ly di e ge om he p o essional p ofile needed o succeed in he 21s cen- u y. Such pe cep ions associa ed o he s e eo ypical accoun an may discou age b igh , c ea i e s uden s om pu suing accoun - ing deg ees (Co y, 1992) and joining he p o ession (Saemann & C ooke , 1999). These esul s poin o he second line o ac ion: ele an s ake- holde s mus make e o s o be e explain he asks a p o essional accoun an mus pe o m and he skills equi ed o a success ul ca ee o he ele an audiences (p e-uni e si y s uden s, ca ee ad iso s, counsello s, pa en s, e c.). The eby u u e s uden s could become awa e o wha i is expec ed om hem in hei p o essional ca ee be o e en olling o majo ing in accoun ing deg ees. In his line, Ce nusca and Balaciu (2015) highligh ha p o essional bodies ha e a c ucial ole in pe manen ly con ibu ing o he imp o e- men o he image o he accoun ing p o ession. The ole o fi s cou ses in accoun ing is also key in his line o ac ion (e.g. Geige & Ogilby, 2000; Jackling, 2002; Mladeno ic, 2000 o Saemann & C ooke , 1999) a leas by no ein o cing nega i e s e eo ypes and os e ing a close ela ionship be ween he lea ning p ocess and “ eal” p ac ice (e.g. ia placemen s: Paisey & Paisey, 2010; Wells e al., 2009 o wo k-based lea ning: Falcone & Pe ig ew, 2003). Some au ho s sugges a hi d line o ac ion (in ou opinion o be applied in he sho - e m and in addi ion o he o he wo ac ions): ac i ely looking o s uden s wi h he desi ed p ofile and fil e ing a en y le el hose s uden s ha p esen cha ac e is ics ha a e hough o cons ain he de elopmen o he desi ed skills. Co e- spondingly, T iki e al. (2012) poin o he ac i e ec ui men e o s and esul s in Bui and Po e (2010) which aise he nega i e ole o en y c i e ia (imposed by uni e si ies) ha pe mi s uden s wi h insu ficien abili y o en ol on accoun ing p og ammes. Any e o s o change he image o accoun ing will p obably ake se e al yea s o es ablish he e ised iew wi h oca ional decision make s and hei influence s. The accoun ing p o ession needs o make all possible e o s o p omo e his change in image. In he sho and medium e m u he esea ch needs o be ocused on how accoun ing educa o s can encou age change in cu en s uden s in he a eas o communica ion app ehension and ambi- gui y ole ance o p omo e specific lea ning s yles and acili a e he implemen a ion and success o app op ia e pedagogy. Limi a ions and u u e de elopmen s Resul s ha e been ob ained om one UK Uni e si y. The e o e, in o de o ob ain mo e gene alisable esul s da a om o he Uni- e si ies and coun ies is needed. Gi en he possible link be ween p econcep ions abou accoun - ing and accoun an s wo k (accoun ing s e eo ypes), s uden s p ofiles (in e ms o CA, AT and s yles) and he decision o pu - suing an accoun ing ca ee , a u u e line o esea ch is o ocus on en y le el s uden s in accoun ing and al e na i e (e.g. business) deg ees o examine whe he he e is a sel selec ion bias due o misconcep ions abou accoun ing asks and skills equi emen s. Ano he u u e line o esea ch could ocus on he ela ionship be ween he s udied ac o s and he academic p og ession o s u- den s, no only in e ms o pe o mance bu also in e ms o d opou . A longi udinal s udy, ocusing on mo e complex subjec s, could gi e insigh in his aspec . Funding P ojec pa ly financed by SEJ 130 esea ch g oup (PAIDI, Jun a de Andalucía). Conflic o in e es The au ho s decla e no conflic o in e es . 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