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The purpose of this paper is to establish a link between communication apprehension and communication self‐efficacy in accounting students.

This is achieved by the use of two questionnaires jointly distributed to the students involved. The Personal Report of Communication Apprehension (PRCA‐24) developed by McCroskey to measure oral communication apprehension[1] (OCA) and the instrument for written communication apprehension (WCA) developed by Daly and Miller and a questionnaire to measure communication self‐efficacy. This had been developed using the guidelines set out by Bandura and was designed to measure two constructs: oral communication self‐efficacy, and written communication self‐efficacy.

The two separate statistical tests to identify the connection between the two concepts both indicated the existence of a strong relationship between the two. This was shown not only in the overall relationship between communication apprehension and self‐efficacy but also equally strongly in their constituent components.

The existence of this relationship is important because it provides a possible development in terms of understanding the barrier to the development of communication skills and also indicates a possible redirection to alleviate and remove the barrier. In order for accountants to meet future challenges, there is substantial evidence that the development of communication skills will be vital.

This paper draws the conclusion that in the future consideration needs to be given to incorporating into the pedagogy of accounting education, especially in those areas involving the development of communication skills, approaches that increase self‐efficacy.

This paper aims to examine the self-efficacy beliefs of first-year accounting students and investigate the sources of self-efficacy beliefs for both female and male students. The goal is to provide insights to help lecturers support the academic success of accounting students.

The study involves analysing data from 184 accounting students who reported on four sources of self-efficacy beliefs: enactive mastery experience, verbal persuasion, vicarious experience and physiological and affective states.

The study reveals that male students are primarily influenced by prior experience and physiological and affective states, while female students are mostly influenced by prior experience and verbal persuasion.

Educators can use these findings to design more effective interventions and support systems that enhance students’ self-efficacy and, consequently, their academic performance and overall learning outcomes.

This paper contributes to the development of theory in the underexplored area of self-efficacy beliefs among accounting students. It provides insights on the differences in sources of self-efficacy beliefs between genders and provides valuable evidence for educators to support student success in learning accounting.

IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a practitioner whose income for many years was provided by those he denigrates.

At the commencement of this decade, leaving behind the “striking seventies”, we christened it the “anxious eighties”, for there was a profound disquiet and uncertainty among most of the population, a fear that things were going to get worse, but they could have hardly expected the catastrophic events of the year 1981. The criteria of quality of life are its richness, grace, elegance; by the promise it contains; inspiration and purpose, hope, determination (to survive, to make certain that the evildoer is not permitted to succeed), love of one's country — pro patria, of other days.