Developing teamwork skills in accounting studentscommunication apprehension a potential barrier?

  1. Arquero, José Luis 1
  2. Fernandez-Polvillo, Carmen 1
  3. Hassall, Trevor 2
  4. Joyce, John 2
  1. 1 Universidad de Sevilla
    info

    Universidad de Sevilla

    Sevilla, España

    ROR https://ror.org/03yxnpp24

  2. 2 Sheffield Hallam University, Sheffield, United Kingdom
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2023

Volumen: 26

Número: 1

Páginas: 97-110

Tipo: Artículo

DOI: 10.6018/RCSAR.451151 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Tanto los posicionamientos de instituciones contables relevantes como los resultados de la investigación coinciden en destacar la importancia creciente de las capacidades transversales (soft skills) para los futuros profesionales en contabilidad y finanzas. Empleadores y profesionales resaltan que para desenvolverse en el dinámico mundo empresarial se requiere de algo más que conocimientos técnicos; así, las capacidades analíticas, de comunicación y trabajo en grupo son de la máxima relevancia. Sin embargo, pese a los intentos para desarrollar estas capacidades en la formación superior, siguen existiendo evidencias de que esas intervenciones no tienen el éxito esperado y parece haber una falta de conocimiento sobre las limitaciones que pueden estar dificultando el desarrollo de las mismas. Este estudio se centra en las capacidades de trabajo en grupo. Algunos indicios apuntan a la aprensión comunicativa (AC) como una posible causa de falta de interacción grupal, y por tanto como una posible barrera, aunque esta conexión no ha sido estudiada. En esta línea, el objetivo de este trabajo es examinar la relación entre la AC autoeficacia comunicativa y de trabajo en grupo, comprobando hasta qué punto puede constituir una limitación al desarrollo de capacidades. Los resultados indican que la AC tiene una relación negativa con la autoeficacia de trabajo en grupo, tanto directa como mediada por la autoeficacia comunicativa, mientras que las percepciones de autoeficacia están positivamente relacionadas entre sí. Este patrón de relaciones proporciona pistas, que se discuten en el trabajo, sobre cómo sería posible aliviar esta barrera.

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