ABSTRACT Given the importance of communication skills, the high incidence of communication apprehension felt amongst accounting students is concerning. Much research has investigated apprehension towards oral communication and has confirmed public speaking as the mode which raises the greatest fear amongst students. Despite widespread evidence of this apprehension, little research has considered the explanations of students for these feelings. This study provides confirmatory evidence of levels of apprehension towards presenting felt by new first year undergraduate accounting students attending a British university. It then seeks to establish possible reasons for the apprehension by considering student reflections of presenting. Three groups, identified as those who are apprehensive, those who are confident and those who have overcome apprehension, reveal differing explanations for levels of apprehension experienced. The study provides a unique insight into reasons that students feel apprehension towards presenting. Further studies in other settings would provide greater insights into this important area.

中文翻译：

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对口头报告的担忧：会计系学生的个案研究

摘要鉴于沟通技巧的重要性，会计专业学生对沟通的担心很高。许多研究调查了对口头交流的担忧，并确认公开演讲是引起学生最大恐惧的方式。尽管有这种担忧的广泛证据，但很少有研究考虑学生对这些感觉的解释。这项研究提供了证实性的证据，证明了就读于英国大学的一年级新生的会计专业学生对表达的理解水平。然后，通过考虑学生对演讲的反思，寻求建立这种担忧的可能原因。分为三类，分别是有忧虑的人，有信心的人和有克服忧虑的人，揭示对体验水平的不同解释。这项研究提供了独特的见解，使学生对表达的理解感到担忧。在其他环境中的进一步研究将提供对该重要领域的更多见解。