提升會計系學生溝通能力是會計實務與學術界共同之目標，過去文獻指出降低溝通憂懼為提升溝通績效之必要條件，因此會計教師如何設計有助降低學生溝通憂懼之教學方法，與會計教育之品質直接攸關。本研究報導改良式結構性爭論教學法於管理會計教學上之應用，並實證探討此種教學方法對減緩會計學生溝通憂懼之效果，本研究以北部某校153位會計系學生為受試者進行實驗，區分實驗組與控制組並採前測與後測之實驗設計，探討於管理會計之教學採改良式結構性爭論法對學生溝通憂懼之影響：研究結果發現不論透過t檢定、共變數分析或是迴歸分析，均支持在經過一個學期之改良式結構性爭論法教學後，實驗組學生不論在口頭或是書寫溝通憂懼之降低程度上，均顯著大淤控制組之學生，故改良式結構性爭論法為有助降低學生溝通憂懼之會計教學方法。本研究亦討論研究限制並提出未來研究之建議。 This paper reports the result of a teaching experiment in an attempt to assess the effect of a teaching method on accounting students communication apprehension. One hundred and fifty-three accounting majors from a university participated in this study. In the experimental group subjects were heated the modified controversial-issues teaching method, while the control group subjects received only the traditional teaching method. A pre-test and post-test experimental design was used to explore the effect of this teaching approach on accounting students communication apprehension. All of the results of t-test, ANCOVA, and regression analysis supported that the modified communication-issues approach significantly. reduced both accounting students writing and oral communication apprehension a: semester later. Limitations and suggestions for future research were offered.