J.L. Arquero1, C. Fernandez-Polvillo2, G.P. Michel3, A. Ramírez Meda3

1Universidad de Sevilla (SPAIN)
2E.U. Francisco Maldonado (SPAIN)
3Universidad de Guadalajara/CUCSUR (MEXICO)
Recent studies pointed out to a link between communication apprehension (CA) and communication self-efficacy (CSE) for higher education accounting students in different cultural environments (e.g. Arquero et al, 2013 for European students and Hassall et al, 2013 for Asian students). Communication apprehension levels is of relevance for educators because is a constraining factor in communication skills development and communication skills appear to be of the major importance in terms of employability for future accounting professionals.

The purpose of this paper is to investigate if the link between CA and CSE is also present in Mexican accounting students.
Methodology sample – This paper replicates the study by Hassall et al (2013), using the same instruments, in the Spanish version developed by Arquero et al (2013). These instruments were distributed during class time to a sample of 266 students enrolled in an accounting degree in a public Mexican university.

The results obtained, using the same statistical analysis, yielded very similar patterns of correlations and differences between the constructs: negative correlations between CA and CSE scores, and significant and relevant differences in all scores when grouping students by CA level. Therefore, the pattern of relationships between CA and CSE is not culturally affected, but present in students of different cultural contexts (e.g. Europe, Asia and Latin America).

Practical implications:
The existence of this relationship is important because it indicates a possible redirection to alleviate and remove the barrier (CA) and that, as the link is present in students independently of the cultural context, it suggests that successful experiences could be transferable.