Document Type : Research Paper

Authors

1 Shahid beheshti uni

2 Accounting Ph.D. Student and Member of Young Researchers and Elite Club, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.

3 Bandar abbasuni

Abstract

The purpose of this study is to investigate th e relationship between the personality factors including ability to communicate and tolerance of ambiguity, and learning in accounting students in Iran. The study is an applied-type survey. A questionnaire and a sample of 13 2 student s of accounting at different levels of education were conducted in 2017. To analyze the findings in the form of two main hypotheses and four sub-hypotheses, structural equation method was used by SmartPLS software. Findings of the research show that there is a positive and significant relationship between personality factor of communication ability and its four subscripts including oral communication, communication by interviewing, communicating through conversation and communicating by providing, and learning. The most relevant are communicating with the provider and the least amount is for oral communication. There is also a positive and significant relationship between personality factor of tolerance of ambiguity and learning.

Keywords

حساس­یگانه، یحیی و محمدحسین مدنی. (1383). "تاثیر گزارش حسابرسی مستقل در تصمیم­گیری اعتبار دهندگان (بان­کهای ایران)". مطالعات تجربی حسابداری مالی، دوره 2، شماره 6، صص 113-127.
رفیعی افسانه. (1386). "تاثیر جنسیت، مقطع تحصیلی، دین­داری و سابقه کار بر تصمیم­گیری اخلاقی حسابداران در ایران". پایان­نامه کارشناسی ارشد حسابداری، دانشگاه تهران.
ثقفی، علی و حلیمه رحمانی و افسانه رفیعی. (1389). "آموزش اخلاق حسابداری در دوره کارشناسی". اخلاق در علوم و فناوری، سال پنجم، شماره 1 و2، صص 7- 18.
باغومیان، رافیک و علی رحیمی­باغی. (1390). "موانع پیشرفت آموزش حسابداری در ایران". مطالعات تجربی حسابداری مالی، دوره 9، شماره 35، صص 69-91.
همتی، حسن و ناصر پرتوی و مجتبی ابراهیمی. (1393). "بررسی وشناسایی نگرش حاکم بر آموزش حسابداری در دانشگاه­ها (دیدگاه سنتی یا دیدگاه اخلاقی)". تحقیقات حسابداری و حسابرسی، 23، صص 56- 69.
باغومیان، رافیک و حجت محمدی و آزاده عرب­زاده. (1394). "رفع شکاف بین تئوری حسابداری و نیازهای عملی حسابداران در بازار کار: نقش آموزش حسابداری". حسابرس، 81، صص 82- 86.
مومنی، منصور و علی فعال‌قیومی. (1389). تحلیل‌های آماری با استفاده از SPSS، تهران، انتشارات کتاب نو.
امانی، جواد و هیمن خضری­آذر و حجت محمودی. (1391). "معرفی مدل­یابی معادلات ساختاری به روش حداقل مجذورات جزئی - PLS - PM - و کاربرد آن در پژوهش­های رفتاری". دانش روان‌شناختی، شماره 1، صص 41- 55.
Allen, M., Bourhis, J. (1996). The relationship of communication apprehensionto communication behaviour: A meta-analysis. Communication Quarterly, 44 (2), 214–226.
Ameen, E., Bruns, S. M., Jackson, C. (2010). Communication skills and accounting, do perceptions match reality?. The CPA Journal, 63–66.
Arquero, J. L., & Tejero, C. (2011). How well adapted are accounting students for Bologna? A comparative analysis of learning styles of Spanish social sciences students. The Spanish Journal of Accounting, Finance and Management Education, 2, 145–156.
Arquero, J. L., Mclain, D. (2010). Preliminary validation of the Spanish version of the Multiple Stimulus Types Ambiguity Tolerance Scale (Mstat-II). The Spanish Journal of Psychology, 13 (1), 476–484.
Arquero, J. L., Tejero, C. (2009). Ambiguity tolerance levels in Spanish account-ing students: A comparative study. Revista de Contabilidad. Spanish Accounting Review, 12 (1), 95–116.
Arqueroa, J., Fernández-Polvillob, C., Hassallc, T., Joyceca, J. (2015). Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students. Spanish Accounting Review, 70, 1- 12.
Azevedo, A., Apfelthaler, G., Hurst, D. (2012). Competency development in business graduates: An industry-driven approach for examining the alignment of undergraduate business education with industry requirements. The International Journal of Management Education, 10 (1), 12–28.
Banning, K. C. (2003). The effect of the case method on tolerance for ambiguity. Journal of Management Education, 27 (5), 556–567.
Bui, B., Porter, B. (2010). The expectation-performance gap in accounting education: An exploratory study. Accounting Education: An International Journal, 19 (1-2), 23–50.
Byrne, M., Flood, B., Shanahan, D. (2009). Communication apprehension among business and accounting students in Ireland. Irish Accounting Review, 16 (2), 1–19.
Cernusca, L., Balaciu, D. E. (2015). The perception of the accounting students on the image of the accountant and the accounting profession. Journal of Economic sand Business Research, 21(1), 7–24.
Crawford, L., Helliar, C., Monk, E. A. (2011). Generic skills in audit education. Accounting Education: An International Journal, 20 (2), 115–131.
Duff, A., Dobie, A., Guo, X. (2008). The influence of business case studies and learning styles in an accounting course: A comment. Accounting Education: An International Journal, 17 (2), 129–144.
Gammie, E., Joyce, Y. (2009). Competence-based approaches to the assessment of professional accountancy training work experience requirements: The ICAS experience. Accounting Education: An International Journal, 18 (4-5), 443–466.
González, J. M., Arquero, J. L., Hassall, T. (2014). The change towards a teaching methodology based on competences: A case study in a Spanish university. Research Papers in Education, 21(1), 111–130.
Grasha, A. (1996). Teaching with Style. A practical guide to enhancing learning by understanding teaching and learning style. Pittsburgh, PA: Alliance Publishers.
Gul, F. A. (1986). Tolerance for ambiguity, auditors’ opinions and their effects on decision making. Accounting and Business Research, 16, 99–105.
Hair, J. F., Sarstedt, M., Ringle, C. M., J. A. Mena. (2012). An Assessment of the Use if Partial Least Squares Structural Equation Modeling in Marketing Research. Journal of the Academy of Marketing Science, (40) 3, 414-433.
Harding, N., Ren, M. (2007). The importance in accounting of ambiguity tolerance at the national level. Evidence from Australia and China. Asian Review of Accounting,15 (1), 6–24.
Hassall, T., Arquero, J. L., Joyce, J., Gonzalez, J. M. (2013). Communication apprehension and accounting education. In L. Jack, J. Davison, & R. Craig (Eds.), The Routledge companion to accounting communication (pp.166–176). Routledge.
Hassall, T., Joyce, J., Ottewill, R., Arquero, J. L., Donoso, J. A. (2000). Communication apprehension in UK and Spanish business and accounting students. Education and Training, 42 (2), 93–100.
International Accounting Education Standards Board – IASB. (2014). Initial Professional Development – Professional Skills (Revised). New York, NY: International Education Standard (IES) 3. IFAC.
International Federation of Accountants – IFAC. (2010). Handbook of International Education Pronouncements 2010 Edition. New York, NY: IFAC.
Jackling, B., De Lange, P. (2009). Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education: An International Journal, 18(4–5), 369–385.
Jones, A. (2010). Generic attributes in accounting: The significance of the disciplinary context. Accounting Education: An International Journal, 19 (1–2), 5–21.
Liedtka, S. L., Church, B. K., Ray, M. R. (2008). Performance variability, ambiguity intolerance, and balanced scorecard-based performance assessments. Behavioral Research in Accounting, 20 (2), 73–88.
Lowe, D. J., Reckers, P. M. J. (1997). The influence of outcome effects, decision aids usage, and intolerance of ambiguity on evaluations of professional audit judgment. International Journal of Auditing, 1(1), 43–59.
Marshall, L. L., & Varnon, A. W. (2009). Writing apprehension among accounting seniors. The Accounting Educators’ Journal, 19, 45–65.
Marzuki, M., Subramaniam, N., Cooper, B., Dellaportas, S. (2017). “Accounting Academics’ Teaching Self-Efficacy and Ethics Integration in Accounting Courses: A Malaysian Study”. Asian Review of Accounting, 25 (1), 1- 38.
McCroskey, J. C. (1984). The communication apprehension perspective. In J. A. Daly, & J. C. McCroskey (Eds.), Avoiding communication: Shyness, reticence, and communication apprehension. Beverly Hills, CA: Sage Publications.
McLain, D. L. (2009). Evidence of the properties of an ambiguity tolerance measure: The Multiple Stimulus Types Ambiguity Tolerance Scale-II (MSTAT-II). Psychological Reports, 105 (3), 975–988.
Ministeriode Educación y Ciencia. (2005). Espacio Europeo de Educación Superior. MEC.
Russ, T. L. (2012). Preferences in an organizational setting the relationship between communication apprehension and learning. Journal of Business Communication, 49(4), 312–331.
Stanga., K. G., Ladd, R. T. (1990). Oral communication apprehension in beginning accounting majors: An exploratory study. Issues in Accounting Education, 5 (2), 180–194.
Steenkamp, N., Roberts, R. (2016). Unethical practices in response to poor student quality: An Australian perspective. THE ACCOUNTING EDUCATORS’ JOURNAL, Volume Special Edition 2016, 89‐119.
Walker, H. K., Armenakis, A. A., Bernerth, J. B. (2007). Factors influencing organizational change efforts. An integrative investigation of change content, context, process and individual differences. Journal of Organizational Change Management, 20 (6), 761–773.
Wells, P., Gerbic, P., Kranenburg, I., Bygrave, J. (2009). Professional skills and capabilities of accounting graduates: The New Zealand expectation gap?. Accounting Education: An International Journal, 18(4-5), 403–420.
Westerberg, M., Singh, J., Hackner, E. (1997). Does the CEO matter? An empirical study of small Swedish firms operating in turbulent environments. Scandinavian Journal of Management, 13 (3), 251–270.
Wright, M. E., Davidson, R. A. (2000). The effect of auditor attestation and tolerance for ambiguity on commercial lending decisions. Auditing: A Journal of Practice and Theory, 19 (2), 67–81.
Yurtsever, G. (2001). Tolerance of ambiguity, information, and negotiation. Psychological Reports, 89 (1), 57–64.
ang=EN-GB style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman"; mso-hansi-font-family:Calibri;mso-bidi-font-family:"B Lotus";color:black; mso-fareast-language:EN-GB'>Zhang, J. (2008), “The contracting benefits of accounting conservatism to lenders and borrowers”, Journal of Accounting and Economics, Vol. 45, pp.27-54.