Understanding Factors that Affect Level of Oral Communication Apprehension between Accounting and Non Accounting Students: A Literature Review

Abstract

In the global and dynamic business world, accountants are expected to have more than academic knowledge. One of the important skills needed by the employer is effective communication. However, prior research find that there is a trait to that which known as Communication Apprehension (CA). Most studies show that accounting students suffer higher level of CA as compared to non-accounting students. Accordingly, this paper aims to review existing research to discover the factors that affect the level of CA among accounting and non-accounting students. It is believed that gender, course major and English competency is among factors that contribute to the high level of CA. This study is expected to contribute to the discipline of knowledge, especially in the field of social science by focusing on the current issues and challenges in educational environment. It is also assisting to improve skills in the areas of teaching, learning and also help to improve accounting curriculum.