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 .
Acknowledgemen s
The
au ho s
wish
o
acknowledge
he
help ul
commen s
ecei ed
in
he
In e na ional
Con e ence
o
Educa ion,
Resea ch
and
Inno a ion
and
in
he
BAFA
Accoun ing
Educa ion
SIG
Annual
Con e ence.
Re e ences
Accoun ing
Educa ion
Change
Commission.
(1990).
Objec i es
o
Educa ion
o
Accoun an s
(Posi ion
S a emen
No.
1).
New
Yo k,
NY:
Accoun ing
Educa ion
Change
Commission.
Alb ech ,
W.
S.,
&
Sack,
R.
J.
(2000).
Accoun ing
educa ion:
Cha ing
he
cou se
h ough
a
pe ilous
u u e.
Accoun ing
educa ion
se ies
(Vol.
16)
Sa aso a,
FL:
Ame ican
Accoun ing
Associa ion.
Allen,
J.
L.,
Long,
K.
M.,
O’Ma a,
J.,
&
Judd,
B.
B.
(2007).
The
e ec s
o
s uden s’
p edisposi ions
owa d
communica ion,
lea ning
s yles,
and
sex
on
academic
achie emen .
Jou nal
o
College
Teaching
and
Lea ning,
4,
71–84.
Allen,
J.,
O’Ma a,
J.,
&
Long,
F.
(1987).
The
e ec s
o
communica ion
a oidance,
lea ning
s yles,
and
gende
upon
class oom
achie emen .
No embe ,
Bos on,
MA:
Pape
p esen ed
o
he
Speech
Communica ion
Associa ion
annual
mee ing.
Allen,
M.,
&
Bou his,
J.
(1996).
The
ela ionship
o
communica ion
app ehension
o
communica ion
beha iou :
A
me a-analysis.
Communica ion
Qua e ly,
44(2),
214–226.
Aly,
I.
M.,
&
Islam,
M.
(2003).
Audi
o
accoun ing
p og am
on
o al
communica ions
app ehension:
A
compa a i e
s udy
among
accoun ing
s uden s.
Manage ial
Audi ing
Jou nal,
18(9),
751–760.
Ameen,
E.,
B uns,
S.
M.,
&
Jackson,
C.
(2010).
Communica ion
skills
and
accoun ing,
do
pe cep ions
ma ch
eali y?
The
CPA
Jou nal,
63–66.
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Accoun ing
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on
he
Fu u e,
Con en ,
and
Scope
o
Accoun ing
Educa ion.
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Fu u e
o
accoun ing
educa ion:
P epa a ion
o