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    Title: Are accounting students more communication apprehensive ? An empirical study
    Other Titles: 會計系學生更害怕溝通嗎?實證研究
    Authors: 杜榮瑞;Duh, Rong-ruey;顏信輝;Yen, Sin-hui;林娟娟;Lin, Judy Chuan-chuan
    Contributors: 淡江大學會計學系
    Keywords: 口頭溝通憂懼;書寫憂懼;會計教育;溝通憂懼;自我選擇;accounting education;communication apprehension;oral communication apprehension;self-selection;writing apprehension
    Date: 2002-06
    Issue Date: 2013-04-11 16:33:04 (UTC+8)
    Publisher: 臺北市:臺灣大學管理學院
    Abstract: 管理教育報告書 ( 民87 ) 指出國內會計教育的一項缺失為人際溝通績效不佳,但並未針對其他管理領域做出相同之評論。本研究探討會計系學生之溝通憂懼程度,並以企管系與資管系學生為對照,樣本包括台灣九所大學的上述三個學系之大一與大四學生。根據1,806位有效學生樣本分析,發現不同科系學生間之書寫憂懼並無顯著差異,然而在口頭溝通憂懼方面,於大一新生階段時會計系學生比企管系學生更具溝通憂懼,但在大四階段則已無顯著差異,此証據似乎支持過去研究之「自我選擇」解釋:即學生於選擇科系就讀時會考量科系對口頭溝通之要求及其自身口頭溝通能力。本研究結果也顯示會計教育有助降低 ( 而非增加 ) 學生之口頭溝通憂懼。性別差異則只出現於口頭溝通憂懼層面:女性之憂懼程度顯著高於男性,特別是在處於會議與公眾演講之情境下。最後,本研究發現不論是書寫或口頭溝通憂懼,大四學生之憂懼程度都顯著低於大一新生,但此無關學生年齡之增長,社團活動之參與及適宜之教學方法都有助降低學生之溝通憂慮。本研究並提出相關之啟示。
    A recent report on management education in Taiwan indicates that one of the problems facing the field of accounting education is the poor performance of accounting students in interpersonal communication. In particular, this problem seems most prevalent in accounting majors (Management Education Report, 1998).

    This study examines the level of communication apprehension in accounting majors and compares it with the levels in students of two other business majors, business administration and information management. The results, based on the response of 1,806 management school students from nine universities across Taiwan, show that accounting majors have higher oral (not written) communication apprehension than business administration majors at the freshman level, but there is no significant difference at the senior level. The evidence seems to support the notion that students self-select among various business majors based on their confidence in oral communication. In addition, accounting education tends to reduce, not aggravate, students' oral communication apprehension. Gender differences were found only for oral communication apprehension, with females reporting higher apprehension, especially in meeting and public speaking domains. Finally, the level of written and oral communication apprehension exhibits a decreasing tendency from freshmen to seniors, but it cannot be attributed to students' ages. Participation in extracurricular activities and apposite teaching methods might reduce students' communication apprehension. Implications of these findings are discussed.
    Relation: 臺大管理論叢=NTU Management Review 12(2),頁143-179
    Appears in Collections:[會計學系暨研究所] 期刊論文

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