The relationship between Communication Apprehension and Teamwork Self-Efficacy with the ‎Mediating role of Communication Self-Efficacy Using the S-O-R Approach in Accounting Students

Article Type:
Research/Original Article (دارای رتبه معتبر)

Having good communication skills is essential for graduates who are about to enter the profession. Since reducing the gap between graduates' capabilities and entrepreneurs' expectations from them can lead to professional development, and proper communication is one of the important categories raised in this field, the necessity of the present research becomes clear. The purpose of this research is to study the relationship between communication apprehension (CA) and teamwork self-efficacy (TSE) with the mediating role of communication self-efficacy (CSE) using the S-O-R approach in accounting students of different levels of the country. The upcoming study is an applied survey. Also, the subject was investigated by means of a questionnaire and a simple random sampling of 168 accounting students of different departments and universities in the country in the winter of 2023. To analyze the findings in the form of 3 main hypotheses, structural equation method was used by Smart PLS software. The research findings showed that there is a negative and significant relationship between CA and CSE. Also, a positive and significant relationship was observed between CSE and TSE. The study of the causal process of the research in the two primary hypotheses also shows that the mediating role of CSE in the relationship between CA and TSE is confirmed. As a result, based on the findings, it is necessary to pay more attention to soft skills, including communication skills, in line with professional development and covering the labor market needs of accounting students.

Judgment and Decision Making in Accounting and Auditing, Volume:3 Issue: 9, 2024
125 to 144  
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