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

Accounting is an activity closely linked to communication. The relevance of communicative capacities has been highlighted by a great number of academic institutions and professionals with the support of research results, concluding that they are essential for an appropriate performance in professional tasks. However, educational efforts for their development do not appear to be successful, partly due to the barrier created by communicative apprehension (CA). A possible way to alleviate such barrier is improving the students’ perceptions of communicative self-efficacy (CSE), given the existing link between self-efficacy and apprehension, as evidenced by research studies. Along this line, the purpose of this work is to investigate if the link between CA and CSE is also present in Latin American accounting students, a population that has not been studied on this issue. To this end, a battery of questionnaires already used in the literature was applied to a sample of first-year accounting students of a Mexican public university. Using the same methodology as international referents, the study yielded similar results of negative correlations between CA and CSE scores. Therefore, the relationship pattern is not culturally affected, but is rather present in students of different contexts, which suggests that successful experiences of CSE improvement and CA reduction could be transferable.