Contabilidad y Aprensión Comunicativa: Estudio Comparativo de los Niveles y Perfiles de AC en los Estudiantes Universitarios

Accounting in about communicating. In this regard, important accounting bodies and firms have expressed their opinion, based on results from research carried out, advocating greater emphasis in the development of communication skills throughout accounting degrees. As a consequence, an increasing number of accounting programs are including communication skills as educational objectives. integrating activities in order to improve these skills. However, the effect of constraining factors must be taken into account, such as communicative apprehension (CA) which can cause educational and training efforts to be ineffective, to the extent of being counterproductive. In this paper, we study the levels and profiles of communicative apprehension in accounting students compared to those obtained from a sample of students at other faculties. communicative apprehension, accounting education, communication skills.