Ambiguity tolerance levels in spanish accounting students: a comparative study

Abstract

Background- Ambiguity is the perception of inadequate information arising from certain characteristics of a situation. In a situation that demands evaluation or choice, the perception of ambiguity is threatening and presents a cognitive challenge. Research has examined AT (Ambiguity Tolerance) levels and their influence on decision making in business and financial scenarios. Aims- This paper aims to investigate the AT levels of a sample of accounting students and to compare them with the AT levels of students on other social sciences degree courses. Instrument and Sample- The instrument used is the Spanish version of MSTAT-II (McLain, 2008). The sample is composed of students enrolled on various degree courses at a Spanish University (Universidad de Huelva). Results and implications- The results of the questionnaire present high levels of internal consistency with the sample. Accounting students are shown to present lower levels of AT than students enrolled on other social sciences degree courses. The implications for universities and education are discussed.