Relaciones entre aprensión y autoeficacia comunicativa en los estudiantes de contaduría en México

José Luis Arquero; Carmen Fernández-Polvillo; Gracia Patricia Michel Vázquez; Araceli Ramírez Meda

doi:10.17533/udea.rc.n72a03

Auteurs-es

José Luis Arquero Université de Séville
Carmen Fernández-Polvillo Université de Séville
Gracia Patricia Michel Vázquez Université de Guadalajara
Araceli Ramírez Meda Université de Guadalajara

DOI :

https://doi.org/10.17533/udea.rc.n72a03

Mots-clés :

appréhension communicative, auto-efficacité communicative, barrières au développement des habilités, comptabilité, Mexique

Résumé

La comptabilité est une activité étroitement liée à la communication. L’importance des capacités comminicatives a été soulignée par un grand nombre d’établissements académiques et professionnels basés sur les résultats de recherche, et qui concluent que ces capacités sont essentielles pour une performance appropriée des tâches professionnelles. Néanmoins, les efforts éducatifs pour son développement n’ont pas été réussis à cause de, en quelque sorte, la barrière créée par l’appréhension communicative (AC). Une facon d’alléger cette barrière est d’améliorer les perceptions d’auto-efficacité en communication (AEC) chez les étudiants, vu le lien entre l’auto-efficacité et l’appréhension, constaté par la recherche. Le propos de ce travail est donc de trouver si le lien entre l’AC et le AEC existe aussi chez les étudiants latinoaméricains de comptabilité, dont il n’y a aucun étude préalable à ce rapport. Pour ce faire, une batterie de questionnaires - qui ont déjà été utilisés en la littérature comptable- a été distribuée en cours à un groupe d’étudiants débutants en comptabilité d’une université publique mexicaine. Les résultats obtenus -en faisant appel à la même méthodologie que les referents internacionaux- ont montré des résultats très similaires de correlations negatives entre les points AC y AEC. Par conséquent, le patron de relations n’est pas affecté culturellement mais il existe chez des étudiants de différents contextes, ce qui – implicitement- sugère que les expériences réussites d’amélioration de la AEC et la réduction de la AC pourraient être transférables.

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Biographie de l'auteur-e

José Luis Arquero, Université de Séville

Auteur correspondant. Adresse postale: FCEYE - Département de comptabilité et d'économie financière Ramón y Cajal nº 1, 41018 - Séville, Espagne.

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